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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 2,715 Documents
 106   107   108   109   110 
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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Abstract

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 BUDAYA ORGANISASI DAN KESADARAN KERJA TERHADAP EFEKTIVITAS KERJA PENGAWAI PADA KANTOR DINAS KOMISI PEMILIHAN UMUM (KPU) KABUPATEN PELALAWAN Permana, Richo Rias; ', Zulfadil; ', Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

awareness by simultaneously and partially to effectiveness of employees in Office Department of National Election Commission (KPU) District Palalawan. The population in this study were all employees of the office inOffice Department Of National Election Commission (KPU) District Palalawan many as 53 people. The sampling is done by making all employees in the sample. Analysis of the data used is descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18:00. Afteranalyzing the data, simultaneous test (F-test) showed that organizational culture and work awareness have significantly influence to effectiveness employees onOffice Department of National Election Commission (KPU) District Palalawan, while the partial test (t-test) organizational culture and work awarenessby partially have significant effect on the effectiveness employees onOffice Department of National Election Commission (KPU) District Palalawan. It is expected that the management of the Office of the General Election Commission (KPU) Pelalawan in order to improve employee satisfaction, for example by providing compensation in accordance with the needs of employees, allowances and other incentives. Thus employees will feel the spirit of the work and effectiveness of employees will also increase. With the implementation of the terms of expected employees will be motivated to achieve corporate goals.Keywords : Organizational Culture, Work Awareness and Effectiveness Employees
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Go Public yang Terdaftar di BEI Periode 2013-2015) Saputra, Ardiyansyah Eka; Halim, Edyanus Herman; Haryetti, Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Good Corporate Governance (GCG), profitability (ROE) and Company Size (SIZE) of the Financial Performance by the Sustainability Report as an intervening variable. Endogenous variable in this study is the Sustainability Report and Financial Performance, while variable eksogenous is Good Corporate Governance, Profitability and Company Size. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 as many as 137 companies. By using purposive sampling technique samples that meet the criteria of 75 companies. Data processing using path analysis. The results showed that the variables of good corporate governance and significant positive effect on the sustainability report and the profitability of positive and significant impact on financial performance. Meanwhile, profitability and significant negative effect on the variable sustainability report. For further research using more accurate data with the amount of data more and with a longer time span. Besides analyzing the variables sustainability report on all aspects: social, economic, and environmental. In addition, by using the method and test equipment more complete and accurate so as to obtain a more valid conclusions.Keywords : Good Corporate Governance, profitability, firm size, Sustainability Report, and Financial Performance
PENGARUH KOMUNIKASI, DISIPLIN KERJA DAN KEPIMPINAN TERHADAP KINERJA KARYAWAN DI PT. DAYA KOBELCO CMI PEKANBARU Mhd. Febrizon '; Nuryanti '; Ahmad Rifqi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted at PT. CMI Kobelco Pekanbaru power in order to determine the effect of variable communication, Work Discipline and Leadership simultaneously on Employee Performance in PT. Kobelco power CMI Pekanbaru. This study uses primary data obtained from interviews and giving questionnaires to all employees of PT. Kobelco power CMI Pekanbaru. Secondary data were obtained relating to the object and the organizational structure of the population in this study were all employees that numbered 61 people and sampled. The analytical method used in this research is multiple linear regression method. From the testing that has been done, simultaneous regression test (Test-F) indicates that the variable Communications, Work Discipline and Leadership simultaneously significant effect on employee performance. From the results of the partial test (t-test) showed that the variables of Communication, Work Discipline and Leadership significant effect on employee performance. The result of the calculation of the coefficient of determination (R2) is equal to 0.796, which means, variable Communication, Work Discipline and Leadership jointly influence on employee performance, while the rest influenced by other variables not examined in this study.Keywords : Communication, Work Discipline, Leadership and Employee Performance
PENGARUH PERTUMBUHAN ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN PAJAK TERHADAP SUMBER PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2014 Heni Yusnita; Yessi Mutia Basri; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study was conducted to determine the effect of the partial Funding Source on the Growth Assets, Sales Growth, Profitability and Tax on Manufacturing Companies Listed on the Stock Exchange. The study period of 2013-2014.The population of as many as 156 companies.Selection of the sample using Non Probability Sampling Techniques with purposive sampling method in order to obtain a sample of 88 companies. Fundingdecisions are represented LLT, Growth Assets represented by ASG, Penjuala Growth, Profitability ROE, and taxes as independent variables and the dependent variable is theSource of Funding. Data processing was performed with SPSS for Windows Evaluation Version 21:00. The regression results obtained demonstrate the value of F (4.685) greater than F table (1.984), meaning that Asset Growth, Sales Growth, Profitability, and Taxation jointly significant effect on the Funding Source. While partially Asset Growth variables affect the sources of funding where t count (3.282) is greater than t table (1.984). Sales Growth variables affect the sources of funding where t count (3.124) is greater than t table (1.984). Profitability variables which affect the Funding Source tcount (2.924) is greater than t table (1.984). Taxes and variables which affect the Funding Source t count (2.452) is greater than t table (1.984). Correlation coefficient (R) of 0.725 or 72.5% indicates that there is a strong relationship between Growth Assets, Sales Growth, Profitability and Taxes on Funding Sources. The coefficient of determination (Adj R2) of 0.482 indicates that amounted to 48.2% of the Funding Source affected by Asset Growth, Sales Growth, Profitability and Tax, while 51.8% are influenced by other factors not examined.Keywords: Sources of Financing, Asset Growth, Sales Growth, Profitability and Taxes
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA,SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD),PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN PERAN INSPEKTORAT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD KotaPekanbaru) Tissa Nurul Husna; Muhammad Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The sample in this study was determined by using purposive sampling method in total there are 32 SKPD in Pekanbaru city. The analytical method used in this research is multiple regression analysis using SPSS v16.The purpose of this study was to test the competence Effect of Human Resources, the Regional System of Financial Accounting, Information Technology Utilization, Internal Control System, and the role of the Inspectorate to the quality of financial statements. Respondents in this study is the structural officials involved in drafting the budget. The results showed that: 1) Effect of Human Resources positively affect the quality of financial reports with significant value 0,000 <0,05.2), Regional Financial Accounting System significantly influence the quality of financial statements with significant value 0,000 <0.05.3) the utilization of the positive impact of Information Technology and significant impact on the quality of financial statements with significant value 0,000 <0.05.4) Internal Control System a significant effect on the quality of financial statements with significant value 0.001 <0.05.5) the role of the Inspectorate significant positive effect on the quality of financial statements with significant value 0,019 <0,05.Keyword : competence, accounting sistem, information technology, internal control,inspectorate, quality
PENGARUH LINGKUNGAN KERJA FISIK DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT INDOFOOD MAKMUR TBK DI PEKANBARU Yohanes, Joni; ', Nuryanti; Rifqi, Ahmad
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted at PT. Indofood Makmur Tbk Pekanbaru branch with the purpose to determine the effect on variable Work Environment Physical and Cultural Organization simultaneously the Employee Performance PT. Indofood Makmur Tbk Pekanbaru branch. This study uses primary data obtained from interviews and giving questionnaires to all employees of PT. Indofood Makmur Tbk Pekanbaru branch. Secondary data were obtained relating to the object and the organizational structure of the population in this study were all employees who were 75 people and sampled. The analytical method used in this study is the linear regression method multiple. From results of testing that was done, simultaneous regression test (Test-F) indicates that the variable Work Environment Physical and Cultural Organization simultaneously significant effect on employee performance. From the results of the partial test (t-test) showed that the variables of Physical Work Environment and Cultural Organization significant effect on employee performance. The result of the calculation of the coefficient of determination (R2) is approximately 0.583, or by 58.3%, which means, the variable Work Environment Physical and Cultural Organization jointly influence on employee performance, while the remaining 41.7% is influenced by other variables not examined in this research.Keywords : Physical Work Environment, Organizational Culture and Employee Performance
PENGARUH SUB SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BUKITTINGGI Rani Ulhusna; Harlen &#039;; Taryono &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine how the number of attractions, the number of tourists and hotel occupancy rates to Revenue (PAD) Bukittinggi. The methods used in data collection in this study is a literature study, obtained from related institutions, reverensi books, as well as economic journals. The data used in this research is quantitative data. In discussing this issue with the author using an analysis tool used is multiple linear analysis with SPSS version 21.0. The hypothesis can be made from this study are: Variable number of attractions, excursions, and hotel occupancy rates expected to have a positive relationship and a significant effect on local revenue (PAD) Bukittinggi.From the testing that has been done, simultaneous test (F test) showed that the number of variables and the number of tourist attractions and no significant positive effect on revenue (PAD) variable occupancy rates and significant positive effect on the variable revenue. Test partial regression (t test) showed that a variable number of attractions, the number of tourists and hotel occupancy rates positive and significant effect on the variable local revenues, is consistent with the hypothesis that has been proposed. The effect (R2) by these two independent variables together against the dependent variable was 97,1% while the remaining 2,9% is influenced by other variables outside variables that exist in this study.Keywords: number of attractions, the number of tourists, hotel occupancy rates and revenue.
PENGARUH PENGETAHUAN TENTANG PENGELOLAAN KEUANGAN, OBJEKTIVITAS, PENGALAMAN KERJA, INTEGRITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Di Kabupaten/kota Di Provinsi Riau) Safitri, Meilina; Azlina, Nur; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study is to determine (1) influence of knowledge of financial management on audit quality, (2) influence of objectivity on audit quality, (3) influence of working experiences on audit quality, (4) influence of integrity on audit quality, and (5) influence of motivation on audit quality. Samples from this study is the auditor who worked in inspectorate regencies/cities in riau, exactly in Bengkalis, Kuantan Singingi, and Pekanbaru. Data were analyzed using multiple regression analysis using SPSS version 21. The data used are primary data using questionnaires. The analysis technique used to test hypotheses is random sampling. The results showed that knowledge of financial management, working experiences, integrity and motivation didn’t influenced audit quality. Beside that, this study proved that objectivity influenced audit quality. The test results obtained R2 values of 0,602 which means 60,2% of variables that affect the audit quality could be explained by the independent variables in this study, while the remaining 39,8% is explained by variables outside the model. For future research, I suggest to extend survey area coverage and add more variable that can influence audit quality.Keywords : Knowledge Of Financial Management, Objectivity, Working Experiences, Integrity, Motivation, and Audit Quality
PENGARUH JUMLAH KUNJUNGAN WISATAWAN MANCANEGARA DAN JUMLAH HUNIAN HOTEL TERHADAP PENERIMAAN SUB SEKTOR PDRB INDUSTRI PARIWISATA DI PROVINSI SUMATERA UTARA TAHUN2004-2013 Normaika Hutasoit; Harlen &#039;; Azwar Harahap
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine how much influence the number of tourist arrivals and hotel occupancy on the acceptance of the PDRB sectors of the tourism industry in the province of North Sumatra in 2004-2013. The data used is a time series data of the Central Bureau of Statistics and the Department of tourism. This study used quantitative research methods and using multiple linear regression analysis using SPSS 17 for windows. In this study, the independent variables are foreign tourists (X1) and hotel (X2) while the dependent variable is the PDRB (Y).Results of the research by using multiple regression analysis known and simultaneous regression test (Test F) note that Fhitung 392,891 dan Ftable 4.74 which is the confidence level of 5%. It is thus known that Fhitung> Ftabel (392.891> 4.74) showed that foreign tourists and hotels a significant effect on the PDRB in the province of North Sumatra. Partial regression test (t test) showed that the variables of foreign tourists and the hotel had a significant effect on the PDRB of North Sumatra Province. The magnitude of the effect that the (R 2) of 0.991.So, that’s to be mean of PDRB as the dependent variable is able to be explained by the independent variables namely foreign tourists and hotels amounted to 99.1% and the remaining 0.9% is explained by variables - other variables outside the research.Keyword: foreign tourists, Hotel, PDRB

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