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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 25 Documents
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Search results for , issue "Vol 12, No 1 (2025): : (Januari - Juni)" : 25 Documents clear
PENGARUH PROFITABILITAS, AUDIT FIRM SIZE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP VOLUNTARY DISCLOSURE (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Riansyah, Raisa Wahida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Voluntary discloure is the proactive provision of additional information bycompanies, exceeding mandatory regulatory requirements, to enhancetransparency, reduce information asymmetry, and support stakeholders in makingwell-informed decisions. The purpose of this research is to determine the influenceof profitability, audit firm size, leverage and firm size on voluntary disclosure onbanking sector listed on the Indonesia Stock Exchange (IDX) during 2021-2023.Samples were determined using purposive sampling. Testing this hypothesis usesmultiple linearregression analysis conducted with the help of SPSS 26. Profitabilityhas a signigicance level of 0,006 < 0,05, then Ha is accepted, which means thatProfitability has an effect on Voluntary Disclosure. Audit Firm Size has asignificance level of 0,032 < 0,05, then Ha is accepted, which means that AuditFirm Size has an Effect on Voluntary Disclosure. Leverage has a significance levelof 0,147 > 0,05, then H0 is accepted, which means that Leverage has no effect onVoluntary Disclosure. Firm Size has a significance level of 0,000 < 0,05, then Hais accepted, which means that Firm Size has an effect on Voluntary Disclosure.Keyword : Profitability, Audit Firm Size, Leverage And Firm Size On VoluntaryDisclosure
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021) Ridwan, Izzah Aulia; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the influence of the six elements in Hexagon Theoryto detect possible Financial Statement Fraud in consumer goods industry sectorcompanies listed on the Indonesia Stock Exchange (IDX). Fraudulent financialstatements is measured using the F-Score Model. The population of this study isthe consumer goods industry sector companies listed on the Indonesia StockExchange (IDX) 2017-2021. The type of data used are secondary data in the formof financial and annual reports of companies listed on the Stock Exchange. Thisstudy used purposive sampling and obtained 23 companies with 115 observations.The collected data is analized using logistic regression using SPSS (StatisticalProduct and Service Solutions) version 23. This study found that capability byproxy director experience significantly influence the financial statements fraud.As for stimulus by proxy return on assets, collusion by proxy state ownedentreprised, opportunity by proxy innefective monitoring, rationalization by proxychange of auditor, and ego by proxy dualism position do not have significantinfluent on financial statements fraud.Keywords : Fraud Hexagon Theory, F-Score model, Fraudulent FinancialStatement
PENGARUH LINGKUNGAN KERJA, EFIKASI DIRI, PELATIHAN PROFESIONAL DAN PENGHARGAAN FINANSIAL TERHADAP MINAT PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Pekanbaru) Irma, Ade; Andreas, Andreas; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted with the aim of testing and proving teh influence of thework environment, self-efficacy, professional training and financial rewards oninterest in choosing a career as a public accountant. This research is aquantitative reserch where the data used in this study are primary data and datacollection using a questionnaire measured by a Likert scale. The questionnairewas distributed using gform. The population in this study is a private university inPekanbaru. The sampel in this study were Accountanting Study Program studentsof 2021. The number of samples in this study was 170 respondents, the samplingmethod was Purposive Sampling. Data analysis was carried out using multiplelinear regression processed with the help of the SPSS version 30 program. Theresults of this study indicate that self-efficacy, professional training and financialrewards have an effect on career selection as a public accountant. And the workenvironment does not affect the interest in choosing a career as a publicaccountant.Key wods: work environment, self efficacy, professional training, financialrewards, interest, career choice
PENGARUH KUALITAS PRODUK, HARGA, DAN LIFESTYLE TERHADAP KEPUTUSAN PEMBELIAN DENGAN CITRA MEREK SEBAGAI VARIABEL INTERVENING PADA SMARTPHONE XIAOMI DI KOTA PEKANBARU (Studi Kasus Pada Mahasiswa Universitas Riau) Muhammad, Hidayatullah Amin; Taufiqurrahman, Taufiqurrahman; Tengku, Musfar Firli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to analyze the significance of the influence ofproduct quality (X1), price (X2), and lifestyle(X3) on purchasing decisions(Y) withbrand image(Z) as an intervening variable on Xiaomi smartphones in the city ofPekanbaru, with a case study on students of the University of Riau. This researchis a case study with a quantitative method approach. The subjects of the researchare students of the University of Riau in Pekanbaru as respondents. data collectionusing questionnaires, observations, and also interviews. In this study, the modeland data analysis technique used the path analysis approach. Before conductingthe Path Analysis, instrument quality tests and classical assumption tests were firstcarried out, along with hypothesis testing processed using the SPSS (StatisticalProgram for the Social Sciences) version 26 for Windows, with 96 respondents.The research results show that product quality, price, and lifestyle significantlyinfluence purchasing decisions with brand image as an intervening variable inXiaomi smartphones. Where The product quality obtained a t-value (2.225), theprice t-value (2.074), the lifestyle t-value (2.652), and the brand image t-value(7.203) are greater than the t-table value (1.986). Keywords: product quality, price, lifestyle, purchase decision, and brand image.
PENGARUH KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA GURU SMA NEGERI 13 PEKANBARU Syaputra, Muhammad Aldi; Roesdi, Rosnelly; Pramadewi, Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the influence of competence and work motivation on teacherperformance at SMA Negeri 13 Pekanbaru. This study uses a quantitative method with asurvey approach. The population in this study were all teachers at SMA Negeri 13 Pekanbaru,totaling 38 people. Data collection techniques were carried out through distributingquestionnaires, and the data were analyzed using multiple linear regression. Processed withthe help of SPSS version 26 program. The results of the study indicate that competence andwork motivation have a significant effect on teacher performance both partially andsimultaneously. This finding shows the importance of developing competence and strategiesfor increasing work motivation in order to support optimal teacher performance improvement.Keywords: Competence, Work Motivation, Teacher Performanc
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, TARIF PAJAK DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Samsat Ujung Batu) Lestari, Wita; Yusralaini, Yusralaini; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to see (1) the effect of taxpayer awareness on taxpayer compliance (2) theeffect of the quality of tax services on taxpayer compliance (3) the effect of tax rates ontaxpayer compliance (4) the effect of financial conditions on taxpayer compliance. Thisstudy is a type of quantitative research. The source of research data is primary data withdata collection techniques using questionnaires. The population in this study were allindividual taxpayers registered at the Ujung Batu Samsat in 2019-2025. The samplingmethod in this study used incidental sampling techniques and used the Slovin formula todetermine the number of respondents. The sample used in this study was 100 taxpayers. Theresearch data was processed using PLS SEM with the smartPLS 4 application. The resultsof the study showed that taxpayer awareness, tax rates and financial conditions had apositive and significant effect on motor vehicle taxpayer compliance, while the quality of taxservices did not have a positive effect on motor vehicle taxpayer compliance.Keyword: taxpayer awareness, quality of tax services, tax rates, financial conditions,taxpayer compliance
PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PENDIDIKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Sihite, Vorarta Adelia Kristauli; Nasrizal, Nasrizal; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the implementation of E-filing, compliancelevel, and tax knowledge on taxpayer compliance with compliance costs as a moderatingvariable. The population in this study is individual taxpayers registered at KPP PratamaTampan Pekanbaru. The sampling method used in this study is non-probability sampling.The data analysis technique used in this study is analysis with the SEM SMARTPLSmodel. The results of the study showed that the variable Education Level had no effect ontaxpayer compliance, the variable of e-filing and tax knowledge had an effect on taxpayercompliance, compliance costs were not able to moderate the influence of Education Levelon taxpayer compliance, compliance costs were able to moderate the effect of theimplementation of e-filing and tax knowledge on taxpayer compliance.Keywords: Taxpayer Compliance, E-filing, Education Level, Taxation Knowledge
PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) Randi, Randi; Basri, Yesi Mutia; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ali, Amrullah Imran Hakim; Andreas, Andreas; Sinta, Ramaiyanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is motivated by the fact that industrial companies experienced delays insubmitting audit financial statements during 2019 to 2023 having a significant averagegrowth compared to other companies, which was 194%. This study aims to find out howto analyze the factors that affect audit delays in companies in various industry sectorslisted on the Indonesia Stock Exchange for the 2019-2023 period. The type of data usedin this study is quantitative data. The data source used in this study is a secondary datasource. The results of the study show that the size of the company has no effect on auditdelay. These results show that the variation in the size of the company does not affect theduration of the completion of the audit. This is due to the relatively uniform size of thecompanies in this study which indicates that the size of the companies in the sample doesnot have any noticeable differences. Profitability affects audit delays. The higher thecompany's profitability level, the faster the audit will be completed. This is becauseprofitable companies want to announce positive financial results faster and want to havethe right resources and financial systems in place to support efficient audit procedures.The duration of the audit affects the delay of the audit. The longer the auditor'srelationship with the company, the faster the audit will be completed. Auditors have abetter understanding of the company's operational and financial systems and enable themto carry out audits more efficiently. Although in theory an opinion other than a fairopinion without exception could lead to an extension of the audit period, the study foundthat most companies have received a fair opinion without exception (WTP) in the last fiveyears. Ta. Therefore, it is considered that the difference in audit opinions presented inthis study is very small and does not have a significant impact on the audit period.Creditworthiness affects audit delays. The higher the debt-to-asset ratio of a company,the longer it will take to complete the audit. This is because if the company has a highlevel of debt, the auditor needs to conduct an in-depth analysis of the company's survivaland compliance with financial obligations.Keywords: Audit Delay, IDX, Company, Industry)
PENGARUH PELAKSANAAN ANGGARAN DAN PEMAHAMAN REGULASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PEMERINTAHAN DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Lingkungan Provinsi Riau) Utama, Muhammad Safera; Basri, Yesi Mutia; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the effect of budget implementation and understanding ofregulations on delays in regional government budget absorption with organizationalcommitment as a moderating variable. The research method used is a quantitative researchmethod. The population in this research are institutions located in Riau Province. The samplein this study was 150. Data analysis was carried out using classic assumption tests andhypothesis testing using multiple regression methods and moderated regression methods.Based on the research results, it shows that budget implementation and understandingregulations influence budget absorption in Riau Province. Meanwhile, budget implementationand understanding of regulations, which are assisted by the moderating variableorganizational commitment, have no influence on budget absorptionKeywords: Budget Implementation, Understanding Regulations, Delays in RegionalGovernment Budget Absorption and Organizational Commitment

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