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PEKBIS

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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 262 Documents

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PENGARUH PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA PUSAT PENDAPATAN DAN PUSAT BIAYA TERHADAP KINERJA MANAJERIAL RUMAH SAKIT UMUM TIPE B DI PROVINSI JAWA BARAT Reni Yustien
PEKBIS Vol 4, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian bertujuan untuk menganalisis pengaruh sistem pengendalian manajementerhadap kinerja manajerial Rumah Sakit Umum Daerah (RSUD). Survey dilakukanterhadap 60 responden yaitu pejabat struktural yang berhubungan dengan pusatpendapatan dan pusat biaya pada 10 RSUD tipe B di Provinsi Jawa Barat. Datadikumpulkan menggunakan kuisioner dan dianalisis dengan menggunakan regresilinier dan berganda. Analisis data dan pengujian hipotesis dilakukan denganmenggunakan analisis jalur. Hasil penelitian menunjukkan bahwa : 1) Penerapanstruktur pengendalian manajemen berpengaruh positif terhadap prosespengendalian manajemen; 2) Penerapan struktur pengendalian manajemenberpengaruh positif terhadap kinerja manajerial; 3. Penerapan proses pengendalianmanajemen berpengaruh positif terhadap kinerja manajerial; 4. Penerapan strukturpengendalian manajemen melalui proses pengendalian manajemen berpengaruhpositif terhadap kinerja manajerial.

PENGARUH SKEPTISISME PROFESIONAL, KOMITMEN ORGANISASI, TEKANAN ANGGARAN WAKTU DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDIT DENGAN EMOTIONAL SPIRITUAL QUOTIENT SEBAGAI VARIBEL MODERATING (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Amir Hasan; Andreas Andreas
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine the effect of professional skepticism, organizationalcommitment, time budget pressure and the performance auditor on dysfunctionalaudit behavior with emotional spiritual quotient as a moderating variable. The studywas conducted in Inspectorate of Riau Province.The population is around theinternal auditor in the Inspectorate of Riau province, amounting to 88 respondents.The sampling data of this study using census sampling technique in which allmembers of the population used as sampel. Data collection techniques in this studyis in the form of a questionnaire,while the data analysis technique used is multipleregression analysis and moderate regression analysis and processed with SPSSversion 21 for windows. Partial regression test (t test) showed that professionalskepticism, organizational commitment, time budget pressure has influence ondysfunctional audit behavior and the performance auditor hasn’t influence ondysfunctional audit behavior. Moderate regression analysis showed that professionalskepticism, organizational commitment, and time budget pressure on dysfunctionalaudit behavior moderated by emotional spiritual quotient has influence ondysfunctional audit behavior, except the performance auditor.

ANALISIS BELANJA DAERAH TERHADAP PERTUMBUHAN EKONOMI DAN PENDIDIKAN (STUDI EMPIRIS KOTA DAN KABUPATEN DI SUMATERA BARAT) Deviani '
PEKBIS Vol 8, No 1 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The Purpose of this research is to examine directly effect variables Local govermentExpenditure on economic growth, to examine directly effect economic growth oneducation also to examine indirectly effect Local goverment Expenditure variableson education. The samples of study are region expense budget in 2006 – 2008 at 19municipal. The result of study with regression indicate that variables Localgoverment Expenditure namely growth of capital expenditure ratio have positivesignificantly effect on economic growth, but municipal contribution ratio directly havenegatif significantly effect on economic growth, while capital expenditure ratiodirectly have not significantly effect on economic growth. Economic growth directlyhave not significantly effect on education.Keyword: Local goverment expenditure, economic growth and education

PENGARUH STRUKTUR KEPEMILIKAN, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP TRANSPARANSI INFORMASI (Studi Empiris pada 100 Perusahaan Publik Terbesar di Indonesia) Ria Nelly Sari; Rita Anugerah; Rhia Dwiningsih
PEKBIS Vol 2, No 03 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This paper aims to examine the effect of ownership structure, audit quality andcompany size on transparency of information. Seventy-three large public firms from100 largest companies rated by SWA 2008 were selected as the sample.Transparency is indexed by the extent to which companies disclose the voluntaryinformation in their annual report for the year 2005-2007. A panel data set of 219firm year observations is analyzed. Results demonstrate that company size do effectthe transparency of information. From three types of ownership structure onlyforeign ownership has significant effect on transparency of information. Thediscussion and implications of the findings and suggestion for future research arediscussed.

PENGARUH MINAT BELAJAR DAN LINGKUNGAN SEKOLAH TERHADAP PRESTASI BELAJAR SISWA PADA MATA PELAJARAN EKONOMI DI MA PONDOK PESANTREN SE-KECAMATAN KAMPAR TIMUR Heri Rahman; Gimin Gimin; Gusnardi Gusnardi
PEKBIS Vol 10, No 1 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research was aimed: (1) to find out the effect of the school environment towardthe students’ learning interest at all islamic senior high school of Kampar Timur; (2)to find out the effect of the students’ learning interest toward the students’ learningachievement at all islamic senior high school of Kampar Timur; (3) to find out theeffect of the school environment toward the the students’ learning achievement at allislamic senior high school of Kampar Timur; (4) to find out the effect of the schoolenvironment toward the students’ learning achievement through the students’learning interest at all islamic senior high school of Kampar Timur. Population of thisresearch was 114 students of all islamic senior high school of Kampar Timur.Sample of this research was all of the total number of population namely 114students, the technique to determine the sample used sampling jenuh. Technique tocollect the data used questioner data and documentation. Based on the dataanalysis, the writer found that (1) there was no a significant effect of the schoolenvironment toward the students’ learning interest at all islamic senior high school ofKampar Timur; (2) there was a significant effect of the students’ learning interesttoward the students’ learning achievement; (3) there was a significant effect of theschool environment toward the students’ learning achievement at all islamic seniorhigh school of Kampar Timur; (4) there was no a significant effect of the schoolenvironment toward the students’ learning achievement through the students’learning interest at all islamic senior high school of Kampar Timur.

ANALISIS TINGKAT KEPUASAN NASABAH ATAS KUALITAS PELAYANAN (STUDI KASUS PADA BANK SWASTA DI RIAU) Fenny Trisnawati; Lukman '
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan nasabah atas kualitaspelayanan pada sebuah bank swasta di Propinsi Riau. Penelitian ini juga bertujuanuntuk mengetahui variabel-variabel mana yang memberikan kepuasan padanasabah serta implikasi strategis hasil penelitian guna peningkatan kepuasannasabah di masa datang. Populasi penelitian ini 10.128 orang kemudian diambilsampel sebanyak 100 responden. Penentuan sampel menggunakan teknikincidental. Metode pengumpulan data dengan menggunakan angket dan dianalisisdengan teknik Importance dan Performance Analysis (IPA). Hasil penelitianmenunjukkan bahwa tingkat kepuasan konsumen atas kualitas pelayanan padasebuah bank swasta di Propinsi Riau secara keseluruhan adalah sangat puas. Halini tercermin dari hasil analisis kesesuaian antara tingkat pelaksanaan dengantingkat kepentingan nasabah memberikan hasil 99,86%. Dari 20 indikator yangdianalisis maka 12 indikator yang sudah memberikan kepuasan dan 8 indikatorbelum memberikan kepuasan kepada nasabah.Kata Kunci: kepuasan konsumen, kualitas pelayanan

ANALISIS FAKTOR YANG MEMPENGARUHI PRICE TO BOOK VALUE SAHAM (PADA BANK YANG TERDAFTAR DI BEI PERIODE 2005-2008) Mudrika Alamsyah Hasan
PEKBIS Vol 3, No 03 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

he purpose of this research is to exam the effect of factors consists of CapitalAdequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Return on Equity, NetInterest Margin and Operational Expenses per Operational Revenues to Price ofBook Value of Stock both stimulatingly and partially. And the other purpose of thisresearch is to indicate dependence variables that have dominant influence to Priceof Book Value. The populations of this research are banking firms listed in IndonesiaStock Exchange during period 2005 to 2008. The samples of this research choiceusing purposive sampling method and resulting 18 banking firms. Statistic methodis using multiple regression analysis. The conclusion of the research is: stimulatinglyCAR, NPL, LDR. ROE, NIM and BOPO variables are influencing to the PBV of stocksignificantly. It shown by F value is 14.121 with significant value 0,000. So, all of sixindependent variables could be used for the analysis price of book value of stock.Partially, only 4 (four) from 6(six) variables that have significant influence to PBV ofstock namely CAR, ROE, NIM and BOPO which is shown that significant level less2than 5%. Adjusted R is 0.526, it means that 52,6% of PBV changes can beexplained by Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan toDeposit Ratio (LDR), Return on Equity (ROE), Net Interest Margin (NIM) andOperational Expenses per Operational Revenues (BOPO), and 47,4% are remainthat explained by other reasons.

INCOME SMOOTHING: UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN UMUR PERUSAHAAN (Studi Pada Perusahaan yang Termasuk dalam Indeks KOMPAS100 Tahun 2013 s.d. 2017) M. Nur Fachruzi Jaya; Vaya Juliana Dillak
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Income smoothing is one of the ways that management does in the earningsmanagement of a company to maintain the stability of profits generated by thecompany from year to year in order to show good financial performance. This isdone to attract interest from investors, where it is believed that one of the mainfactors of investors in determining their investment decisions is often based onprofits generated by the company. Income smoothing is done by delaying oraccelerating, reducing or increasing the company's financial information related tocompany profits from a certain year range. This research was conducted with theaim of examining the effect of simultaneous and partial company size, leverage,profitability, and company age on income smoothing on KOMPAS100 index sharesin the period 2013-2017. This study uses quantitative methods. The samplingtechnique in this study was purposive sampling technique. The sample in this studywas 34 samples in a period of 5 years so that 170 total samples were obtained. Theanalysis technique used in this study is logistic regression analysis using the IBMSPSS Statistics version 23 application. Based on the results of the study, thevariable company size, leverage, profitability and company age simultaneously havea significant effect on income smoothing, where the variable profitability, leverage,and firm size can affect income smoothing by 8.7% and the rest 91.3% is influencedby other factors outside the research variable. Partially, company size variables andprofitability variables have a significant effect on the negative direction of incomesmoothing. While the leverage variable and company age variable have no effect onincome smoothing.

TREN DAN VARIASI PENGUNGKAPAN MODAL INTELEKTUAL BESERTA PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA 10 PERUSAHAAN PUBLIK TERBESAR DI INDONESIA VERSI FORTUNE PERIODE 2009-2013) Rhia Dwiningsih; Kamaliah '; Zulbahridar '
PEKBIS Vol 7, No 2 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk : (1) mengidentifikasi tren luas pengungkapan modalintelektual, (2) mengukur variasi luas pengungkapan modal intelektual dari laporantahunan 10 perusahaan terbesar versi fortune serta 3) menguji pengaruh antaraluas pengungkapan terhadap kinerja perusahaan. Penelitian ini menggunakanmetode purposive sampling, terdiri atas 10 perusahaan terbesar yang dirating oehfortune. Analisis data menggunakan trend least square untuk mengidentifikasi trenluas pengungkapan modal intelektual. Uji ANOVA digunakan untuk mengukurperbedaan variasi luas pengungkapan modal intelektual antar perusahaan. Danregresi untuk mengukur pengaruh luas pengungkapan modal intelektual terhadapkinerja. Hasil penelitian ini menunjukkan hanya 5 dari 10 perusahaan menunjukkantren positif pada luas pengungkapan modal intelektual, sehingga dapat disimpulkantidak terdapat peningkatan tren. Hasil penelitian juga menunjukkan bahwa terdapatvariasi pengungkapan modal internal, eksternal dan manusia di antara 10perusahaan kemudian luas pengungkapan tidak berpengaruh terhadap kinerjaperusahaan yang diproksi kan melalui ROA.Kata Kunci : ROA, kinerja perusahaan, modal intelektual, modal internal, modaleksternal, modal sumber daya manusia, pengungkapan, variasi, tren.

ENGARUH AUDITOR INTERNAL, AUDITOR EKSTERNAL, DAN DEWAN PERWAKILAN RAKYAT DAERAH DALAM PENEGAKKAN TATA KELOLA PEMERINTAH DAERAH YANG BAIK (SENSUS PADA KABUPATEN/KOTA DI PROVINSI RIAU) Taufeni Taufik
PEKBIS Vol 2, No 01 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk menguji : pengaruh auditor internal, auditor eksternal,dan DPRD secara simultan dan parsial terhadap tata kelola pemerintah daerah yangbaik pada kabupaten/kota di Provinsi Riau baik secara simultan dan parsial padakabupaten/kota di Provinsi Riau. Penelitian ini dilakukan dengan metode sensus,dengan jumlah responden 110 orang yang terdiri dari 50 auditor internal, 30 auditoreksternal, dan 30 anggota DPRD di kabupaten/kota di Provinsi Riau. Data yangdigunakan dalam penelitian ini adalah data primer dengan pengumpulan datamelalui kuesioner. Metode analisis yang digunakan dalam penelitian ini adalahanalisa jalur. Berdasarkan hasil penelitian ditemukann auditor internal, auditoreksternal, dan DPRD berpengaruh positif terhadap tata kelola pemerintah secarasimultan dan parsial

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Home Page

OAI Link

Editorial Team

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Contact Name Mifta Rizka

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Phone +6282173129252

Journal Mail Official pekbis@ejournal.unri.ac.id

Editorial Address Prodi Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau Jl. Binawidya KM.12,5 Simpang Baru Pekanbaru 28694

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Mifta Rizka

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mifta.rizka@lecturer.unri.ac.id

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+6282173129252

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pekbis@ejournal.unri.ac.id

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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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