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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
 112   113   114   115   116 
PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014) Thesa Refgia; Vince Ratnawati; Rusli '
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

Transfer pricing is a result of business growth business today. National companies now become the multinational corporations whose activities are not only centered on one country alone, but in some countries. This is done for tax evasion in order to obtain high profits. The purpose of this study to examine the effect of tax, bonus mechanism, firm size, foreign ownership and tunneling incentive to transfer pricing in the company's chemical and basic industry sectors listed on the Indonesia Stock Exchange in 2011-2014. These samples were obtained by purposive sampling method using several criteria in order to obtain a sample of 13 companies. Hypothesis testing is done by linear regression models with SPSS 16. The result shows that tax have significant effect on transfer pricing at 0.049 < 0.050 level of significance, foreign ownership have significant effect on transfer pricing at 0.044 < 0.050 level of significance, and tunneling incentive have significant effect on transfer pricing at 0.005 < 0.050 level of significance, the mechanism of bonuses doesn’t take any effect on transfer pricing at 0.757 > 0.050 level of significance and company size doesn’t take any effect on transfer pricing at 0.427 > 0.050 level of significance. The amount of determination (r2) of the tax effect, the mechanism of bonuses, company size, foreign ownership and tunneling incentive to transfer pricing that is equal to 27.2%, while the remaining 72.8% is influenced by other variables not examined in this study.Keywords: Taxes, Mechanism Bonus, Company Size, Foreign Ownership Incentive And Tunneling Against Transfer Pricing.
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN, KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASASECARA ONLINE DAN REALTIME BAGI WAJIB PAJAK BADAN DI DUMAI Nurjannah &#039;; M. Rasuli &#039;; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted to test whether the perceived of usefulness, perceived of ease, satisfaction, speed, and security and secrecy affect the use of e-filing facility. Research was conducted on corporate taxpayers who take advantage of e-filing are listed on KPP Pratama Dumai. The number of respondents in this research is as much as 70 respondents. The analytical method used in this research is multiple linear regression analysis with SPSS version 19.0.0. The results of the research showed that the perceived of ease, satisfaction, and speed affect the use of e-filing facility. The results also show that the perception of the usefulness as well as security and secrecy does not affect the use of e-filing facility. The coefficient of determination by the five variables in this study affect the dependent variable together amounted to 79.2%, while 20.8% is influenced by other variables not included in this regression model.Keywords : E-filing, Perceived of Usefulness and Ease, Satisfaction, Security and Secrecy
PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Risma, Fadhilah; Andreas, Andreas; Diyanto, Volta
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 aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control
PENGARUH PRODUK, HARGA DAN LAYANAN PURNA JUAL TERHADAP KEPUTUSAN PEMBELIAN DAN KEPUASAN KONSUMEN SEPEDA MOTOR HONDA (Studi Kasus Pada PNS di Kabupaten Kepulauan Meranti) Setyawan, Winardi; Alwie, Alvi Furwanti; Musfar, T. Firli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

The purpose of this research is to know the Influence of Product, Price and After Sales Service to Purchase Decision and Satisfaction of Honda Motorcycle Consumer (Case Study On Civil Servant In District of Meranti Island). The object in this study is a Honda motorcycle. This study uses Consumer Satisfaction as endogenous variable and Purchase Decision as intervening variable. While the exogenous variables in this study are Product, Price and After Sales Service. The population in this study is all civil servants in the district of Meranti Islands who have bought Honda motorcycles as many as 3,532 people and the sample used in this study 100 people. This research uses simple random sampling with criteria that decide the purchase of Honda motorcycle. Data taken from the respondents using the core questionnaire. The method of analysis used in this research is path analysis using SPSS (Statistical Package for Social Science) version 21. The results of this study indicate that the product has a positive and significant effect on Purchase Decision. Price has a positive and significant effect on Purchase Decision. After sales service has a positive and significant impact on Purchase Decision. Products have a positive and significant impact on Consumer Satisfaction through Purchase Decision. Price has a positive and significant effect on Consumer Satisfaction through Purchasing Decision. After Sales Service has a positive and significant impact on Consumer Satisfaction through Purchase Decision. Purchase Decision has positive and significant impact on Consumer Satisfaction.Keywords : Product, Price, After Sales Service, Purchase Decision, Consumer Satisfaction.
PENGARUH PENEMPATAN KERJA, PELATIHAN DAN LINGKUNGAN KERJA NON FISIK TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SAWIT ASAHAN INDAH KABUPATEN ROKAN HULU Mirza Yusfa Munawir; Dewita Suryati Ningsih; Arwinence Pramadewi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted at PT. Sawit Asahan Indah Rokan Hulu District. The purpose of this study was to determine the effect job placement, traning and non-physical environment on employee job satisfacition. The study population was 80 employees and is set with models census. Research variables used are the job placement, traning and non-physical work environment as independent variables and job satisfacition dependent variable. Methods of data analysis using multiple linear regression analysis aided by SPSS version 21. Research shows that the work placement and a significant positive effect Satisfaction Good work means more work placement can then job satisfaction will be improved, in particular in PT. Sawit Asahan Indah. Training variables influence positively and significantly Against Job satisfaction. Searching Google Articles Thus, more Effective Employee Training Conducted Indeed in basically able to increase job satisfaction, particularly in Sawit Asahan Indah. Non Physical Environment Variables work and significant positive effect on job Satisfaction, particularly in PT Sawit Asahan Indah. Increasingly High non Physical work environment employees in the Company, then the work will satisfaction can be improved. Research shows that variable work placement, training and non-physical work environment, Operate Together Against significant influence job satisfaction. If the Third Aspect can be improved simultaneously Operating Then Job satisfaction in PT Sawit Asahan Indah will be able to be increased significantly Operate.Keywords: Job Placement, Traning, Non-physical Work Environment, Job Satisfacition
ANALISIS KEPUASAN KERJA PEGAWAI STUDI KASUS DINAS KEPENDUDUKAN DAN CATATAN SIPIL KOTA PEKANBARU Kevin Odie Nugraha; Zulfadil Zulfadil; Taufiqurrahman Taufiqurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted in the Department of Population and Civil Registration Pekanbaru Jalan Mustafa Sari No. 1 Pekanbaru is the object of research is an employee of the Department of Population and Civil Registry of the city of Pekanbaru. In this study the authors used a descriptive approach where all the data gathered, interpreted and then connected with the theory with the theory that supports research on the study of literature. Analysis of the data in this study using a non-parametric statistical test analysis, a method of perceptionKeywords: Job Satisfaction
ANALISIS INDUSTRI KECIL UNGGULAN DI KOTA PEKANBARU Pebrianita Br Pinem; Harlen &#039;; Taryono &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted in the city of Pekanbaru with the object of research areas 12 districts in the city of Pekanbaru in the period 2008 to 2015. This study aims to determine the small industries be featured in a small industrial city of Pekanbaru and where small industries in Pekanbaru City spatially concentrated. This study uses secondary data, employment data is a small industrial branches every district in the city of Pekanbaru. The data were analyzed using descriptive analysis of quantitative analysis tool location quotient (LQ) and spatial concentration. The results of the research with the analysis of location quotient on employment show that in 2008 and 2015 small industries into a small industry featured in Pekanbaru City ie industrial branches of small craft in which branches of industry such craft is superior in District Tampan, District Bukit Raya, District Marpoyan Damai, Distric Tenayan Rayat, District Lima Puluh, District Sail, District Pekanbaru Kota, District Sukajadi, District Rumbai, and District Rumbai Pesisir. Based on the calculation of spatial concentration, a small industrial city of Pekanbaru concentrated in District Payung Sekaki on branch small industrial metals.Keywords : Industrial Base, Spatial Concentration, Location Quotient (LQ) Small Industry
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2011-2014) Wulanda, Rhisa Dwi Putri; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

Publication of Sustainability Report (SR) in Indonesia is still voluntary, but the interests and priorities of the companies to publish SR increases. This research aims to determine the effect of the characteristics of the company and corporate governance consists of activity analysis, size, audit committee, and board of directors on the publication of sustainability report in LQ45 companies listed in Indonesian Stock Exchange (IDX) in 2011-2014. The data used in this research were secondary data from companies’ financial data listed in Indonesian Stock Exchange. The sampling methods used was non-probability sampling, which is purposive sampling method. From the population of 78 companies listed in the index of LQ45 during 2011-2014, they were counted 12 companies that fill up the criterias. The hypothesis tested by using logistic regression analysis. The results of the hypothesis test showed that activity analysis, size, and board of directors are having significant effects on the publication of sustainability report with 0.01, 0.03 and 0.04 significance. While the audit committee has no significant effect with 0.236 significance. The influence of the characteristics of the company and corporate governance is 65.5% while the remaining 34.5% is influenced by other variables.Keywords : sustainability report, inventory turnover, size, audit committe, board of directors.
PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Inspektorat Provinsi Riau) Aulya Afri Yolanda; Yusralaini Yusralaini; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose that wish to be reached in this research is to test empirically and analyze variable obedience pressure, time budget pressure, task complexity, knowledge and experience which directly influence audit judgment. Data in this research were obtained from questionnaires (primary). Population in this research is Auditor’s at Inspektorat Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. The result of this research showed that variable obedience pressure doesn’t has effect to audit judgment. It comes from the probability significance that is 0.519. Time budget pressure has a significant effect to audit judgment. It comes from the probability significance that is 0.007. Task complexity has a significant effect to audit judgment. It comes from the probability significance that is 0.011. Knowledge has a significant effect to audit judgment. It comes from the probability significance that is 0.001. Experience has a significant effect to audit judgment. It comes from the probability significance that is 0.003. The conclusion can be made from the result that there is an effect of obedience pressure, time budget pressure, task complexity, knowledge and experience together to audit judgment. Obedience Pressure, Time Budget Pressure, Task Complexity, Knowledge and Experience has effect to Audit Judgment, indicated with the signification 0,000 and coefficient of determination (R 2 ) 0,619.Keywords : obedience pressure, time budget pressure, task complexity, knowledge, experience and audit judgment
ANALISIS PENGARUH BIAYA OPERASIONAL, VOLUME PEMBIAYAAN MURABAHAH DAN BAGI HASIL DPK TERHADAP MARGIN PEMBIAYAAN MURABAHAH STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2014 Raisa Rossalina; Raja Adri Satriawan Surya; Mudrika Alamsyah Hasan
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 examine the Effect of Operating Costs, Murabahah Financing Volume and DPK Sharing towards Murabahah Financing Margin Case Study of Islamic Banks in Indonesia 2010-2014. The population in this study include Islamic Banks in Indonesia 2010-2014. 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 multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) From the results of hypothesis testing, it was found that there is significant influence of Operating Cost to Murabahah Financing Margin in Islamic Banks. 2) From the results of hypothesis testing, it was found that there is significant influence of Murabahah Financing Volume to Murabahah Financing Margin in Islamic Banks. 3) From the results of hypothesis testing, it was found that there is significant influence of DPK Sharing to Murabahah Financing Margin in Islamic Banks.Keywords: Operating Costs, Murabahah Financing Volume, DPK Sharing and Murabahah Financing Margin

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