cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 446 Documents
 41   42   43   44   45 
Search results for , issue "Vol 4, No 1 (2017): Wisuda Februari" : 446 Documents clear
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Hot Kristian Maryanto; Emrinaldi Nur DP; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to test the Influence of Intellectual Capital and Good Corporate Governance on Firm Value With Financial Performance As an Intervening Variable In Manufacturing Company of Indonesia Stock Exchange Year 2011-2014. The target population in this study includes manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is path analysis. Based on the data collected and testing has been done on the problem by using the method of path analysis, it can be concluded: 1) Intellectual Capital has a significant effect on firm value. 2) Intellectual Capital has a significant effect on firm value through profitability. 3) Profitability has a significant effect on firm value. 4) Managerial Ownership has not a significant effect on firm value. 5) Managerial Ownership has not significant effect on firm value through profitability. 6) Proportion of Independent Commissioners has a significant effect on the value of the Company. 7) Proportion of Independent Commissioner has not a significant effect on firm value through profitability. 8) The Audit Committee has not a significant effect on firm value. 9) The Audit Committee has not a significant effect on firm value through profitability.Keywords: Intellectual, Capital, Governance, Values and Performance
PENGARUH SEMANGAT KERJA DAN KONFLIK KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA PT. SURYA BRATASENA PLANTATION PELALAWAN Meicha Amelia Putri; Nuryanti '; Ahmad Rifki
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose this study was to determine how influence Spirit Of Work And Conflict Of Work To Effectiveness Work Employees Part Of Production At PT. Surya Bratasena Plantation Pelalawan. Its Population is all employees part of production at PT. Surya Bratasena Plantation amounting to 175 people. While method intake of sampel in this research [is] by using formula of slovin [is] so that obtained [by] sampel counted 122 people. Data analysis use doubled linear regression constructively program of SPSS. Pursuant to result of data analysis known that Spirit of work and conflict of work have an effect on to effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan, Spirit of work have an effect on to effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan, and Conflict of work have an effect on to effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan. As for given by suggestion is writer pursuant to result of analysis taken is as follows: To maximize effectiveness work employees at PT. Surya Bratasena Plantation Pelalawan, company head shall give motivation and training so that employees always work effectively and efficient so that this matter will improve effectiveness work employees, To maximize the spirit of work employees at PT. Surya Bratasena Plantation Pelalawan, expected to company head so that emphasizing to all its subordinate to is to assisting each other or cooperate in working.Keywords : Spirit, Coflict, Expenses Work and Effectiveness
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P Mustika '; Vince Ratnawati; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate social responsibility, size of firm, profitability, leverage, capital intensity and family ownership to tax aggressiveness in mining and agricultural companies listed in the Indonesia StockExchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agricultural companies listed in the Indonesia Stock Exchange during 2012-2014. Selection ofthe sample using purposive sampling method in which the population of 63 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that corporatesocial responsibility has positive effect on the tax aggressiveness with significant value of 0,028, size of firm no effect on the tax aggressiveness with significant value of 0,641, profitability no effect on the tax aggressiveness with significant value of 0,393, leverage no effect on the tax aggressiveness with significant value of 0,897, capital intensity no effect on the tax aggressiveness with significant value of 0,946, and family ownership has negative effect on the tax aggressiveness with significant value of 0,021. The coefficient of determination in this study 0,11 shows that 11% of the variations that occur in the tax aggressiveness is affectedby corporate social responsibility, size of firm, profitability, leverage, capital intensity, as well as the family ownership and the remaining 89% is influenced by other variables not included in this research.Keyword : Corporate Social Responsibility, Size Of Firm, Profitability, Leverage, and Tax Aggressiveness
ANALISIS PENGARUH SUKU BUNGA DAN PRODUK DOMESTIK BRUTO TERHADAP PERMINTAAN KREDIT PEMILIKAN RUMAH PADA BANK TABUNGAN NEGARA DI INDONESIA TAHUN 2001-2014 Desri H Siagian; Rosyetti '; Darmayuda '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in Indonesia to examine how the effect of interest rate and the Gross Domestic Product of the Home Loan Demand in the State Savings Bank Year period 2001-2014. Interest Rates and the Gross Domestic Product as independent variables while housing loans as the dependent variable. The data used in this research is secondary data in the form of time series from 2001 through 2014, sourced from the Annual Report Publication of the State Savings Bank (BTN) and the Central Statistics Agency (BPS). This study uses secondary data were analyzed using multiple linear regression analysis, using the computer program SPSS version 17.0. In this study performed classical assumption, statistical tests (t-test and F-test), partial correlation coefficient test and correlation of multiple determination. The results showed that simultaneously (together) independent variables have an effect on the dependent variable with a probability of 0.000. Partially, variable gross domestic product have a significant effect compared with a variable interest rate. The predictive ability of these two variables to the demand of housing loans was 98.50% (R2 = 0.9850), as indicated by the adjusted R2, while the remaining 1:50% influenced by other factors not included in the study variables.Keywords : Interest Rate, the Gross Domestic Product and Housing Credit.
PENGARUH KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Efrizar, Rona; ', Hardi; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Budget Targets Clarity Managerial Performance, Public Accountability on Managerial Performance and Reporting System on Managerial Performance. This study was a quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study was 81. Data were analyzed using multiple regression with SPSS version 20. The results showed that the Budget Targets Clarity positive effect on Managerial Performance, Public Accountability positive effect on Managerial Performance and Reporting System positive effect on Managerial Performance. The results of this study indicate that the first, related to the Budget Goal Clarity Managerial Performance with t count 3,177> 1,991 and 0,002 significant <0.05. Second, the Public Accountability for Managerial Performance with t count 3.585> 1.991 and 0.001 significant <0.05. Third, the Reporting System for Managerial Performance with t count 2,547> 1,991 and 0,013 significant <0.05. Determination coefficient (Adj-R2) This means that 56.8%. And then 43.2% had an impact by other variables.Keywords : managerial performance, clarity of budget objective, public accountability, and systems reporting
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN KERJA KARYAWAN PADA PT. ALTRAK 1978 CABANG PEKANBARU Hanifah, Nurul; ', Taufiqurrahman; Noviasari, Henni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how the effect of compensation and work environment on discipline of employees at PT. Altrak 1978 Branch Pekanbaru. As for the population in this study were employees of PT. Altrak 1978 Branch Pekanbaru 2015 as many as 87 people. Meanwhile, all the population are the respondent of this research, so the method is cencus. Analysis of the data using quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done, simultaneous test (F-test) showed that compensation and work environment simultaneously have significant effect on the discipline of employees, while the partial test (t-test) showed that compensation and work environment partially significant effect on work discipline employee. Companies should pay more attention to discipline the employee to work with the maximum as leaders must have the courage to act decisively to apply penalties to subordinates who violate the rules. If there are employees who do not comply with work rules, the company reserves the right to give strict punishment for those employees. Sanctions here could be a suspension or dismissal of employees when the employee is no longer care for work discipline and reprimand from the boss.Keyword : Compensation, Work Environment and Discipline.
PROSPEK PENGEMBANGAN INDUSTRI BAHAN GALIAN GOLONGAN C (PASIR DAN BATU KERIKIL) DI KABUPATEN KAMPAR (Studi Kasus Desa Pulau Permai Kecamatan Tambang) Davitra Hamid; Jahrizal &#039;; Rahmat Richard
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In districts Tambang, the village of PulauPermai is an area that is located in the district of Kampar region traversed the river Kampar. Residents take advantage of potential economic resources contained in the river and create jobs. Types of non-farm jobs that are often encountered in the mining districts are berburuh, including construction workers, miners excavated material class c, brick industrial workers and agricultural laborers.Mineral mining group C has a strategic role and function in regional economic development activities. In addition to having access to important for the sustainability of the industrial sector manukfaktur and construction, mining activity is at least one access can be a livelihood for the people who low income. The purpose of this study was to determine the development prospects of industrial minerals C sand-gravel in the village of PulauPermai Kampar District Kampar Regency. The data were analyzed qualitatively and quantitatively. Qualitative data analysis was conductedto determine the characteristics of the minerals industry C. Quantitative data was conducted to determine the state of financial companies such as Net B / C Ratio, NPV, and IRR. From the results of the aspects examined in this study that is based on market and marketing aspects, technical aspects and financial aspects Enterprises Quarrying C Mining sand and stone in the village of PulauPermai Kampar District Kampar Regency viable, while based on management aspects,legal aspects, and aspects the environment is not considered feasible.Keywords: Prospect, Excavated and Materials Industry Group C.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia) Zulvina, Desi; Kirmizi, Kirmizi; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of managerial ownership, institutional ownership, and foreign ownership on firm value with the corporate social responsibility disclosure as an intervening variable. The study was conducted on issuers manufacturing in Indonesia Stock Exchange-listed in 2012- 2014. The sample is determined by purposive sampling method. Manufacturing of all issuers listed, which obtained 36 samples. Analysis technique use multiple regressions with two steps using by SPSS version 17. The results showed that: ownership structure has an affect on the corporate social responsibility disclosure simultaneously; managerial ownership has not affect on CSR disclosure partially; institutional ownership has no effect on CSR disclosure partially; foreign ownership has no effect on CSR disclosure partially; ownership structure and corporate social responsibility disclosures have affect on firm value simultaneously; managerial ownership has affect on firm value partially; institutional ownership has no effect on firm value partially; foreign ownership has an affect on firm value partially; and the CSR disclosure has no affect on firm value partially.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Disclosure of Corporate Social Responsibility, Firm Value (Tobin's Q)
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015) Yuni Mayasari Girsang; Desmiyawati Desmiyawati; Mudrika Mudrika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study uses secondary data (secondary data), ie data from audited financial statements and audited annual reports. This study aims to determine the effect of corporate governance and profitability mechanisms on the timeliness of financial reporting. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013 as many as 486 companies. Sampling in this research using purposive sampling method, that is sample selected from population with predefined criteria. Data analysis method used in this research is logistic regression model.The results of this study show the effect on the timeliness of financial reporting. Independent Commissioner affects the timeliness of corporate financial reporting. Managerial ownership does not affect the timeliness of corporate financial reporting. Institutional ownership affects the timeliness of corporate financial reporting. The audit committee has no effect on the timeliness of corporate financial reporting. Audit quality affects the timeliness of corporate financial reporting. Profitability affects the timeliness of corporate financial reporting. The result of determination coefficient test (R2) is 0,536 and it can be illustrated that 53,6% variable of timeliness of financial reporting can be explained by variable consisting of corporate governance and profitability mechanism, while 46,4% is explained by other variable.Keywords : Corporate Governance Mechanism, Profitability and Timeliness of Financial Reportin
PENGARUH KEJELASAN SASARAN ANGGARAN, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERASI (Studi Empirit Pada SKPD Kota pekanbaru) Hirdri Azelya Lestari Sembiring; Vince Ratnawati; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of budget objective clarity, environmental uncertainly, and accounting controls on goverment performance accountability. We also examine the effect of managerial performance as moderating variable. All of the population as the sample and we found amounted 92 respondens. Data analysis technique used is multiple regression analysis were processed with SPSS. The result of this study show that budget objective clarity and accounting controls has positive significant effect on performance accountability, while environmental uncertainly has negative significant effect on performance accountability. Personal managerial performance moderates the relationship between budget objective clarity and accounting controls on performance accountability. Otherwise, personal managerial performance does not moderate the relationship between environmental uncertainly on performance accountability.Keywords : budget, environmental, controls, managerial, and accountability

Page 43 of 45 | Total Record : 446

 41   42   43   44   45 

Filter by Year

2016 2017


Reset
Filter By Issues
All Issue Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : (Januari - Juni) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue