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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 79 Documents
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Search results for , issue "Vol 4, No 2 (2017): Wisuda Oktober 2017" : 79 Documents clear
PENGARUH KEMANDIRIAN DAERAH, INTERGOVERNMENTAL REVENUE DAN KEKAYAAN DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH( LKPD ) (Studi pada Laporan Keuangan Pemerintan Daerah Kabupaten/Kota di Propinsi Riau Tahun 2009-2014) Dhaulika Hidayah; Yusralaini Yusralaini; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the influence ofindependence of The region, intergovernmental revenueand regional wealthonlevel of financial statement disclosures.The population in this study are all local government financial report in Riau Provincefrom 2009 to 2014. The number of samples are processed as many as 53local government financial report listed in Riau Province from 2009-2014. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that independence of the region, intergovernmental revenue, and regional wealth have significant towards financial statement disclosures. Each of them have significant (0.022),(0.007),(0.011) less than (0.05). Overall, it is known that independence of The region, intergovernmental revenueand regional wealth has an effect on the level of financial statement disclosures of 31.6 %. While 68.4% is influenced by other variables not examined in this study.Keywords : Independence, Intergovernmental, Wealth, Disclosures
PENGARUH TANGIBILITY, PROFITABILITAS, GROWTH, RISIKO BISNIS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI KIMIA DAN DASAR YANG TERDAFTAR DI BEI PERIODE 2011-2015 Arfina, Winda; Rokhmawati, Andewi; Efni, Yulia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aims to determine the effect tangibility, profitability, growth,business risk and liquidity on debt policy with size and age of the company as control variables at the chemical industry and basic manufacturing sector period 2011-2015. The data used for this study were secondary data from financial statements. The sampling technique used was purposive sampling, which obtained 56 samples of firm that fitted the sample criteria. The method of analysis used was multiple regression analysis. In this study, the independent variable is tangibility (X1), profitability (X2), growth (X3), business risk (X4), liquidity (X5), variable control firm size (X6) and firm age (X7) while the dependent variable is debt policy (Y). Based on the test result, simultaneously test show that tangibility,growth, business risk, liquidity, size and firm age had a significant effect on debt policy. Mean while partially test tangibility has a positive effect on debt policy without control variables however has no effect but has positive direction, profitability, business risk and liquidity have negatively significant on debt policy after and before the control variables are entered. Growth does not has an effect but has a positive direction on the debt policy after and before the control variables are included, while control variables size positively affect the debt policy, and the age of the company does not affect the debt policy.Keywords: Tangibility, Profitability, Growth, Business Risk, Liquidity, Firm Size, Firm Age, and Debt Policy.
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2015 Rahman, Aulia Rayendra; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to analyze the effect of financial performance and corporate characteristics on disclosure sustainability report. The exammined variable of the reaserch are profitability, liquidity, firm size, and firm age as independent variables while disclosure sustainability report as dependent variable. The population in this study are all listed corporate in Indonesia Stock Exchange. The number of sample is 19 corporate by the number of observations were 57 (19x3). Observations that selected by using porposive sampling method. Data analysis using multiple linear regression at levels significance at 5% with the help of software SPSS version 23.0. The results of the study concluded that variable profitability, and firm age have significantly affect to disclosure sustainability report, while variable liquidity, and firm size not have an affect on disclosure sustainability reportKeyword : Disclosure, Sustainability Report, Profitability, Liquidity, Firm Size, Firm Age, Indonesia Stock Exchage.
PENGARUH KOMUNIKASI, DISIPLIN KERJA DAN PENGAWASAN TERHADAP SEMANGAT KERJA KARYAWAN PADA PT. KUNANGO JANTAN KABUPATEN KAMPAR Rudiana, Titik; Sasmita, Jumiati; Marzolina, Marzolina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to determine how the influence of communication, work discipline and supervision of employee spirit. As for the population in this study are all employees of PT Kunango Jantan Kampar with the number of 153 people. Sampling is done by accidental method and the determination of the number of samples is done by using Slovin formula. Analysis of data used is multiple linear regression with the help of SPSS program version 18.00. From the test result that has been done, simultaneous test (F-test) shows that Communication, work discipline and pengawasaan simultaneously affect to employee morale, while partial test (T-test) indicate that Communication, work discipline and partial pengawasaan effect Employee morale. To maximize employee morale, the company should provide an opportunity for employees to participate in efforts to advance the company and to maximize employee communication, expected to the company to establish decision-making based on information that takes into account the situation and conditions that exist.Keywords : Communication, Work Discipline, Supervision and Employee Spirit
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertanian yang terdaftar Di Bursa Efek Indonesia Periode Tahun 2013 – 2015) Gultom, Calvin Pembri; Zirman, Zirman; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to investigate the influence of good corporate governance toward the activity of tax avoidance at agriculture companies which are registered in Indosesia Stock Exchange (BEI) in 2013-2015. The populations of this research are companies which have been officially registered in Bursa Efek Indonesia in 2013-2015. The samples were chosen by administrating purposive sampling methods. Thus, there are 45 samples selected. This study utilized doubled linear analysis by employing SPSS 24.0. The result of this study showed that there was significant influence on good corporate governance proxy which was the percentage of managerial ownership, the independent board of commissioners, toward the tax avoidance activity which was proxied with the Effective Tax Rate (ETR). In addition, the result of this research also demonstrated that the tax avoidance activity was not significantly influenced by the audit quality as well as audit committee.Keywords : managerial ownership, independent commissioner, audit quality, audit committee, good corporate governance, Effective Tax Rate (ETR)
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL AAUDITOR DAN PENERAPAN ATURAN ETIKA TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP di Pekanbaru, Padang dan Batam) Putri Annisa; Amries Rusli Tanjung; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This research aims to determine the effect of experience, independence, profesional skepticism of auditors and the application of ethical rules to detection of fraud (empirical studies on public accounting firm in Pekanbaru, Padang and Batam.The methods used in this research was multiple linear regression. Testing the validity and reliability questionnaire in this study using SPSS(Statistical Product and Service Solution). The sampling methods used was purposive sampling which counted 21 in 2016. Respondents used in this study were partners, managers, supervisors and senior and junior auditors. Data collected by distributing questionnairs to 105 auditors working in 21 Public Accounting Firm, but only 80 questionnaires were returned and can be processed. The results of the hypothesis test showed that experience, independence, skepticism professional of auditors and application of ethical rules has an effect on auditors performance with 0.001, 0.017, 0,000 and 0,004 significance.Keywords : experience, independence, skepticism professional auditors, application of ethical rules, detection of fraud
PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) Nur Febriyana Dewi; Yulia Efni; Andewi Rokhmawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study aims to determine the effect of Dividend Policy,Managerial Ownership and Board of Directorsto the Debt Policy with Firm Size as a control variable. The population in this study was banking companies listed in Indonesia Stock Exchange in the period of 2011-2015. Dependent variable in this study has Debt Policy, while independent variables are Dividend Policy, Managerial Ownership, Board of Directors and Firm Size as control variables. This study had population as many as 45.This study used purposive sampling techniques and the samples included were 29 companies. To analysis the data, this research used are multiple regression by using SPSS version 23.00. The results show that the Dividend Policy,Managerial Ownership, Board of Directorsand Firm Size simultaneously have a significant effect on Debt Policy. Meanwhile partially, Dividend Policy has anegative significant effect on Debt Policy.Managerial Ownership does not have a significant effect on Debt Policy. Board of Directors has a negative significant effect on Debt Policy. Firm Size has a positive significant effect on Debt Policy.Keywords: Debt Policy (DER), Divident Policy (DPR), Board of Directors (BZ) and Firm Size (SIZE).
PENGARUH INTERNET FINANCIAL REPORTING, EARNING POWER, INVESTMENT OPPORTUNITY SET TERHADAP COST OF EQUITY CAPITAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015) Wati, Yenny; Rasuli, M; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The purpose of this research is to examine the effect of direct and indirect consequences of internet financial reporting, earning power, and the investment opportunity set in cost of equity capital with earnings management as intervening variable. Collecting data using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2010-2015 which is analyze by path analysis. The results show that: (1) the Price earning ratio and investment to sales have a direct effect on the cost of equity capital, (2) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, capital to total assets, and earnings management did not have a direct effect on the cost of equity capital, (3) Content, timeliness, net profit margin, return on assets, and the price earning ratio has a direct effect on earnings management, (4) the utilization of technologies, user support, market to book equity, investment to sales, and capital to total assets has no direct effect on earnings management, (5) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, price earning ratio, investment to sales, and capital to total assets does not have indirectly effect on the cost of equity capital through earnings management.Keywords: Cost of Equity Capital, Earnings Management, Internet Financial Reporting, Earning Power, Investment Opportunity Set
PENGARUH PENYAJIAN LAPORAN KEUANGAN AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada OPD Pemerintah Kabupaten Indragiri Hulu) Nuria Rahma; Restu Agusti; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study aimed to examine the effect of presentation of financial statements accessibility of financial statements and internal control system of government on accountability of financial management. The sampling in this study were which consists of Head OPD, Head of Finance OPD, and Treasurer Expenditure OPD Indragiri Hulu regency government. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 21. Technical analysis of the data to test the hypothesis using multiple linear regression analysis approach. Based on the results of the study stated that the presentation of financial statements, accessibility of financial statements and internal control systems of government affect the accountability of financial management. Contributions the influence of financial statement presentation, accessibility of financial report and internal control system of government explain accountability of local financial management in OPD of Indragiri Hulu Regency equal to 83,6%. While the remaining 16.4% influenced by variables not observed in this study.Keywords : presentation of financial statements, accessibility of financial statements, internal control system of government, and accountability.
PENGARUH CUSTOMER RELATIONSHIP MARKETING, DAN NILAI NASABAH TERHADAP KEPUASAN DAN LOYALITAS NASABAH BRI CABANG KANDIS DI KABUPATEN SIAK Ristian Prasetyo; Jushermi Jushermi; Henni Novia Sari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This research was conducted at BRI Cabang Kandis Kabupaten Siak. The purpose of this study is to determine the influence of Customer Relationship Marketing, and Customer Value to Customer Satisfaction and Loyalty at BRI Cabang Kandis Kabupaten Siak. The number of samples in this study is 100 customers at BRI Cabang Kandis Kabupaten Siak. The determination of the sample by using accidental sampling method is the sampling technique that is done based on the needs. Data analysis conducted in this research using Path Analysis Model (Path Analysis). The results of this study obtained the following conclusions: 1) Customer Relationship Marketing has a positive and significant impact on Customer Satisfaction, 2) Customer Value has a positive and significant impact on Customer Satisfaction, 3) Customer Relationship Marketing has a positive and significant impact on Customer Loyalty. 4) Customer Value has a positive and significant effect on Customer Loyalty. 5) Customer Satisfaction has positive and significant effect on Customer Loyalty, 6) Customer Relationship Marketing has positive and significant impact on Loyalty through Customer Satisfaction. 7) Customer Value has a positive and significant effect on Loyalty through Customer Satisfaction at BRI Cabang Kandis Kabupaten Siak.Keywords : Customer Relationship Marketing, Customer Value, Customer Satisfaction and Customer Loyalty

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