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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,715 Documents
PENGARUH PENGUNGKAPAN (DISCLOSURE) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2014) Rahmi Surya Ningsih; Zulbahridar '; Hariadi Yasni
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 research was aimed to investigate the effects of disclosure to earnings management in consumer goods industry sector companies listed in Indonesian Stock Exchange. The data of this research was the data secondary based on the report of finances and the report of the year companies. The population of this research were consumer goods industry sector manufacturing companies listed in Indonesia Stock Exchange in 2013-2014. In this research, the sampling was done by using purpose sampling method. From 39 consumer goods industry sector companies, 29 companies were selected according to criteria of research sample. The data analysis tool used in this research was simple regression. The results of this study show that size of disclosure effect on earnings management to the value thitung (-4,953) < ttable (-2,003) on the level significant is (α) < 0,05. Thus, the greater of the level disclosure that is disclosed by the company the less likely the occurence of earnings management practices, and vice versa. Determination coefficient in this research is 0,305 means inflicted (R2) by the independent variable in explaining the dependent variable was 30.5%, while the remaining 69.5% was influenced by other variables which were not included in this research.Keyword : disclosure and earnings management.
PENGARUH KOMITMEN ORGANISASI, KEPUASAN KERJA, DAN KEPEMIMPINAN TERHADAP DISIPLIN KERJA PEGAWAI BIRO ADMINISTRASI PEMERINTAHAN UMUM PROVINSI RIAU Zuhrah Nadima Ulfah Damri; Marzolina &#039;; Haryetti &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the influence of organizational commitment, job satisfaction, and leadership on discipline employees working in Bureau of the General Administration of Riau Province. Population in this study were all employees of the Bureau of the General Administration of Riau province which numbered 60 people, the method of sampling is using saturation sampling methods and data analysis using multiple linear regression were processed with SPSS version 18.0. From the regression testing showed that organizational commitment, job satisfaction, and leadership do effect to discipline employees working in the Bureau of the General Administration of Riau Province. The contribution of the influence of the independent variables (Organizational Commitment, Job Satisfaction and Leadership) on the dependent variable (Work Discipline) amounted to 81.3%. From the research, the author propose agencies should have a deeper socialization on the vision, mission, values, and regulations that apply to the company so that employees are able to understand their duties and responsibilities so that the implementation can be run properly in accordance with the direction and objectives of the agency. With this socialization is expected to lead to a commitment within selalalu employees so that employees want to work with really - really and hard work in achieving agency objectives.Keyword : Organizational Commitment, Job Satisfaction, Leadership And Discipline Employees.
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
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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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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
ANALISIS TRANSFORMASI SOSIAL EKONOMI WILAYAH PERI URBAN DI KABUPATEN KAMPAR (Studi Kasus Desa Tarai Bangun Kecamatan Tambang) Arfa Fadhilla; Rosyetti &#039;; Taryono &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in the village of Tarai Build Mining District of Kampar regency. The purpose of this study was to determine how the socio-economic transformation in peri urban area that occurred in the village of Tarai Bangun.The data used in this research is secondary data from the years 2006-2015 were obtained from the Village Office Tarai Bangun. To see the data used for social transformation total population by level of education and population density. Meanwhile, to see economic transformation used data on the number of population based jobs and facilities and infrastructures supporting economic activities of the population. The data analysis method used in this research is descriptive.The results showed that there has been a socio-economic transformation in Tarai Bangun Desa. The education level of the population was originally centered on complete primary school and junior high school or equivalent increased to graduate or equivalent and total undergraduate population also increased. With increasing population, the population density is also increased. Livelihood of the population also experienced a shift from the agricultural sector to the trade sector. The number of facilities and infrastructure in Tarai Bangun Desa also increased.Keywords: Tansformation, Social, Economic andPeri-Urban Area.
PENGARUH KOMPENSASI DAN KUALITAS KEHIDUPAN KERJA TERHADAP KINERJA KARYAWAN CENTURY 21 AURORA PRO3 PEKANBARU Melva Susanti; Susi Hendriani; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to determine the effect of Compensation and Quality of Work Life on Employee Performance Century 21 Aurora Pro3 Pekanbaru. The population in this study all employees totaling 42. While the sampling technique using census method. Analysis of data using multiple linear regression with SPSS version 18.00. Based on the results of data analysis known that the Compensation and the quality of work life simultaneously and partially significant effect on employee performance. The contribution of effect an independent variable is 33.5%. Based on descriptive analysis known to the employee's performance was still low, especially on indicators that responsibility by employees responsible leadership in all duty although it has been described in detail. Employees advised to further increase the responsibility to work in order to achieve maximum results. For example, by completing all the work that falls responsible in the company as well and not delay the work. Thus the performance of employees expected to increase. Managers advised to be more intense in providing clear information related to career development in the company, and can keep marketing achievements that often exceeds the target.Keyword : Compensation, Quality Work and Employee Performance.
PENGARUH BRAND IMAGE DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP CUSTOMER SATISFACTION DALAM MENINGKATKAN REPETITIVE BUYING PADA SALON JOHNNY ANDREAN MALL SKA PEKANBARU Trisia Lika; Sri Restuti; Tengku Firli Musfar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this research to know the effect of Brand Image and Customer Relationship Management to Customer Satisfaction in improving Repetitive Buying. In this study, there are four variables : brand image (X1), customer relationship management (X2), customer satisfaction (Y1), and repetitive buying (Y2). Population and sample in this research is all customers Salon Johnny Andrean Mall Ska Pekanbaru, with a sample of 100 respondents were selected by using purposive sampling method with criteria used is the Salon Johnny Andrean Mall Ska Pekanbaru at least 2 times. Collecting data in this study with questionnaire method. To analyze the data in this study using path analysis with program SPSS for Windows Version 21. The results showed that : 1) the brand image have a positive influence and significant impact to customer satisfaction with path coefficient 0,572, 2) the brand image have a positive influence and significant impact to repetitive buying with path coefficient 0,234, 3) the customer relationship management have a positive influence and significant impact to customer satisfaction with path coefficient 0,355, 4) the customer relationship management have a positive influence and significant impact to repetitive buying with path coefficient 0,224, 5) the customer satisfaction have a positive influence and significant impact to repetitive buying with path coefficient 0,292.Keywords : Brand Image, Customer Relationship Management, Customer Satisfaction, and Repetitive Buying.
PENGARUH NILAI TUKAR, SUKU BUNGA KREDIT DAN INFLASI TERHADAP ALIRAN MODAL JANGKA PENDEK DI INDONESIA (Studi Kasus Tahun 2000-2015) Siregar, Rifqah Pratiwi; ', B. Isyandi; Mayes, Anthony
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in Indonesia. The purpose of this study was to determine the effect of exchange rates, lending rates and inflation on short-term capital flows (portfolio investment) and to know which variable is more dominant influence on short-term capital flows (portfolio investment). This study uses time series data over the period 2000-2015, which is a secondary data obtained from Bank Indonesia Riau Province, the Central Statistics Agency of Riau Province. Data were processed using SPSS 2.10 analytical tools using multiple linear regression analysis with OLS (Ordinary Least Square). Further statistical tests on the study include F-test, t-test, and R2 (coefficient of determination) as well as the classical assumption test. The results of data analysis using OLS (Ordinary Least Square) shows that the exchange rate positive and significant impact on the flow of short-term capital (portfolio investment) in Indonesia, mortgage interest rates have a negative and significant impact on the flow of short-term capital (portfolio investment) in Indonesia, while inflation has and no significant negative influence on short-term capital flows (portfolio investment) in Indonesia. Tests on the classical assumption that the model results of research obtained free of symptoms of normality, multicollinearity,autocorrelation, andheterokedastisitas.Keywords: Exchange Rate, Interest Rates, Inflation and Portfolio Investment
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi Empiris pada Perusahaan Tekstil yang Terdaftar Di BEI Periode 2011-2015) Bella Mardhatillah Sani; Amir Hasan; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The study aims to determine the factors that affect the capital structure. The company that is used as an object which is the textile company registered in the Indonesia Stock Exchange during the period 2011-2015. The factors that affect the capital structure in this study is profitability, size of the company, company’s growth, and the risk of business. This study uses secondary data with a sample of 11 companies. Determination of the sample was made by applying purposive sampling method. The results of this study showed that the variable of size and risk of business be influential significant effect to capital structure. Meanwhile, profitability and company’s growth be influential not significant effect to capital structure.Keywords: Capital Structur, Profitability, Size, Growth, Risk.
PENGARUH INSENTIF DAN KOMUNIKASI TERHADAP MOTIVASI DAN PRESTASI KERJA KARYAWAN PT. CAPELLA DINAMIK NUSANTARA PEKANBARU Melsi Novita Sari; Machasin &#039;; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The purpose of this study was to look at the influence of Incentive and Communication on Motivation and Work Peformance PT. Capella Dinamik Nusantara Pekanbaru. The population in this study amounted PT. Capella Dinamik Nusantara Pekanbaru 102 employees. While the sampling technique is done by census method. Data analysis was performed using the path analiysis processed with spss version 18.0. Based on the survey results revealed that there are significant indirect incentives to work achievement through work motivation and there is no direct influence on the Job Performance Communication Working through work motivation. This means that work can strengthen the motivation variable incentive effect and work towards achievement of communication Employee. Companies should consider factors that affect employee performance by increasing employee motivation at work , as well as the incentives and pay attention to the communication that exists among employees so that employee performance can be improved.Keywords : Incentive, Communication, Motivation and Work Peformance