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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 308 Documents
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Search results for , issue "Vol 2, No 2 (2015): Wisuda Oktober 2015" : 308 Documents clear
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DI KABUPATEN PELALAWAN Intan Dwirianti; Kirmizi Ritonga; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine: 1) the effect of budget participation on local government performance, 2) the influence of clarity of purpose budget of local government performance, 3) the effect of feedback on the performance of local government budget, 4) the effect on the performance evaluation of local government budgets and 5) influence difficulty budgetary purposes of local government performance. The sample used in this study is that there are agencies in Pelalawan. Collecting data through a questionnaire survey method. Of the 68 questionnaires distributed, the number of questionnaires returned was 52. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that: 1) Budget Participation no significant effect on the performance of Local Government, 2) Clarity of Purpose Budget significant effect on the performance of Local Government, 3) Feedback Articles significant effect on the Local Government Performance, 4) Evaluation Budget significant effect on government performance areas and 5) Difficulty Purpose Budget significant effect on the performance of Local Government. It can be concluded that the coefficient of determination 0666 or 6.66%. Figures 6.66% explained that performance is affected by the participation of local government budget, clarity of purpose budget, budget evaluation, feedback and difficult budget budgetary purposes. 33.4% while the remaining local government performance is explained by other variables not included in this study.Keywords: Budgetary, Performance, and Government.
ANALISIS RETURN ON ASSET (ROA), QUICK RATIO (QR), UKURAN PERUSAHAAN,KUALITAS AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG LISTING DI BEI Wulan Desriza Putri; Rita Anugerah; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to analyze the influence caused by return on assets, quick ratio, firm size, audit quality, and previous year audit opinion against audit opinion with going concern assumption. By using descriptive quantitative study that reveal the value of an influence or relationships between variables that stated in number, by collecting data which is a supporting factor for influence between the variables in question and then analyzed using analysis tools in accordance with the variables in the study (Subagyo, 2005:84). From the results of this study it's concluded that the return on assets and the previous year's audit opinion has a significant level that is under 0.05, which means that these variables affect the audit opinion with a going concern assumption. For quick ratio variables, firm size and audit quality does not significantly affect the audit opinion with a going concern assumption.Keywords: Return on assets, quick ratio, firm size, audit quality, and going concern assumption.
PENGARUH KUALITAS PENETAPAN PAJAK, PEMERIKSAAN PAJAK, SURAT TEGURAN, DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi di Kantor Pelayanan Pajak Pratama Pekanbaru Tampan Riau Tahun 2012-2013) Meilia Rochmawati; Zirman -; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of tax assessment, tax audit, warning letter, and the letter forced to liquefaction tax arrears. The population in this study are corporate taxpayers registered in the tax office pratama pekanbaru riau totaling 2,735 corporate taxpayers. The samples are corporate taxpayers who have tax arrears during the years 2012-2013 which totaled 648 corporate taxpayers. This study using purposive sampling method as sampling is sampling in accordance with the purpose. Data analysis method used in this study is multiple regression. The results showed that the quality of the assessment. Known t (1.577) <t table (2.365) and significant (0.159)> 0.05. Tax audits are known t (0.187) <t table (2.365) and significant (0.857)> 0.05. A letter of reprimand is known t (2.380)> t table (2.365) and significant (0,049) <0.05. Forced known letter t (2.434)> t table (2.365) and significant (0.045) <0.05. R2 value that is equal to 99.2%, which means that the independent variable in this study could affect the dependent variable. While the remaining 0.8%, which means influenced by variables were included in this study.Keywords: quality of tax assessment, tax audit, a letter of reprimand, forced letter, and liquefaction tax arrears.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KUALITAS SUMBERDAYA MANUSIA, DAN KEPUASAN KERJATERHADAP KINERJA APARAT PEMERINTAHDAERAH (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Mulyani, Karlina; -, Desmiyawati; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine whether the effect of budget participation, leadership styles, organizational culture, human resources, and job satisfaction of the performance of local government officials. The type of data used is primary data using questionnaires data collection techniques. Questionnaires were distributed as many as 90 pieces and data back as many as 74 pieces. Data were analyzed by using test data quality, normality test, classical assumptions, as well as using multiple linear regression analysis, and coefficient of determination with the help of a software program SPSS version 20.00. The results showed that budget participation, leadership styles, organizational culture, and job satisfaction affect the performance of local government officials. While the quality of human resources does not affect the performance of local government officials, with a coefficient of determination 0.861 which shows the influence of the independent variables used in the model study on the performance of local government officials as the dependent variable was 86.1%. Meanwhile, 13.9% is influenced by other variables not included in this study.Keywords: Participation budgeting, leadership styles, organizational culture,human resources, and job satisfaction
PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA PROFESI TERHADAP PROFESIONALISME AUDITOR BPKP PERWAKILAN PROVINSI SUMATERA UTARA Lubis, Hazman Fakhri; -, Andreas; -, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

There are some factors influencing the auditors’ professionalism. This study attempts to obtain empirical evidence the influence of independency, competency, and professional ethics auditor professionalism, especially those who are working in BPKP North Sumatera.The population of study is all auditors who worked on the BPKP North Sumatera. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative North Sumatera Province. The Respondents are used in the analysis were 80 respondents (80%) Methods of Analysis is conducted with a multiple regression analysis.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, competency, and proffesional ethics had a influences towards auditor professionalism. The coefficient of determination in this study was 53,9 %. These four variables affect the dependent variable was 53,9 %, while 46,1 % is influenced by other variables that are not addressed in this study.Keyword: independency, competency, proffesional ethics, and professionalism
PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Charles Silaen; Yessi Mutia Basri; Azhari -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of tax system, discrimination, technology and information of taxation against the taxpayer’s perception of ethics of tax evasion. The population in this study is the individual taxpayer listed on KPP Pratama Batam.The sampling technique using purposive sampling method and determination of sample size in this study was calculated by the slovin’s formula obtained by 110 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to the test the hypothesis using multiple linear regression analysis approach.The result of the conducted research partial test show that tax system, discrimination, technology and information of taxation affect the tax payer’s perception regarding the ethics of tax evasion with sig. t < 0,05.Keywords: tax system, discrimination, technology and information of taxation, ethical perceptions of taxpayer’s, tax evasion.
PENGARUH PENGETAHUAN AUDITOR, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Perwakilan BPKP Provinsi Riau) Febrina Prima Putri; Kennedy -; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This Research aimed to examine the effect of Auditor Knowledge, Experience Auditor, Task Complexity, Locus Of Control, and Pressure Obedience On Audit Judgment. This research was conducted at BPKP of Pekanbaru City. Thepopulation of this research were auditor who worked in BPKP of Pekanbaru City.The sampling method used in this study is purposive sampling method. The sample used in this research were 92 respondents. The data usage in this research was primary data collecting through the questionnaires. The questionaires processed were totals as many as 50 questionnaires from 100 questionnaires diffused. According to the data quality consisted of the validity test, reliability test, and normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately use as an indicator. The result of this research indicated that the auditor knowledge, locus of control, and pressure obedience have influence to audit judgment. Whilst the experience auditor, and task complexity don’t have influence to audit judgment.Keywords: Audit Judgment, Locus Of Control, Audit Knowledge, Experience Auditor, and Task Complexity
KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Wahyudi, Dharma; Nasir, Azwir; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study examined the effects of current ratio,net profit margin, debt to asset ratio, firm size, firm status, firm age and proportion of public ownership on disclosure extend of annual report. The sample of this study is 41 of Property and Real Estate Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that current ratio, net profit margin, firm status, firm age and proportion of public ownership had a effect to disclosure extend of annual report. But debt to asset ratio and firm size had not effect to disclosure extend of annual report. Current ratio showed signification values 0,035. This the decision made is to accept hypothesis H1. Net profit margin showed signification values 0,024. This the decision made was to accept hypothesis H2. Debt to asset ratio showed signification values 0,518. This the decision made is to reject hypothesis H3. Firm size showed coefficient signification values 0,648. This the decision made was to reject hypothesis H4. Firm status showed signification values 0,039. This the decision made is to accept hypothesis H5. Firm age showed signification values 0,012. This the decision made is to accept hypothesis H6. And proportion of public ownership showed signification values 0,000. This the decision made is to accept hypothesis H7.Keywords: Financial statement, Property and Real Estate Companies, The Stock Exchange Of Indonesia
PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH SKPD DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL PEMODERASI KAB. KUANTAN SINGINGI Ernawilis -; Azwir Nasir; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The purpose of this research is to test effect of accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance, and to test internal control will moderating effect accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. This research is survey method. The population in this study is SKPD in the government of Kuantan Singingi regency. The selection the sample with purposive sampling method with total 84 respondents. The data used in this study is primary data. Data was collected by distributed questionnaires. The tecnik of analysis are using multiple linear regression using SPSS 21 sotware.The findings in this study are: accountability publik, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. While the internal control can moderating accountability publik, and participation in budget preparation effect partially on local government performance, and internal control can’t moderating the clarity of budget goal, and structure decentralized effect partially on local government performance.Keywords: Accountability, Budget, Decentralized, Control, and Performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH (Study Empiris Pada SKPD Kabupaten Indragiri Hulu) Melvi Olinda; Vince Ratnawati; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the influence of the good government, internal control, organization culture, leadership style, organization commitment on governance performance. The population in this study were employed who worked in the SKPD Kabupaten Indragiri Hulu (30 government agencies). The sampling method used in this study is proportioned stratified random sampling method. The respondent in this study is the employee Eselon III and Eselon IV SKPD,. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the good governance, internal control, leadership style, organization commitment has significantly effect on local government performence. Whereas the organizational culture does not affect the performance of local governments. The magnitude of the effect (R2) the good governance, internal control, organization culture, leadership style, organization commitment, the performance of local governments was ,53%. While the remaining 47% is influenced by other independent variabel that are not observed in this study.Keywords: good government, internal control, organization culture, leadership style, organization commitment.

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