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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
 115   116   117   118   119 
PENGARUH KECERDASAN SPIRITUAL, KINERJA PELAYANAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KETEGASAN SANKSI PERPAJAKAN, PENYELEWENGAN PAJAK, DAN PERSEPSI KEWAJIBAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Novriandri Putra Ardian; Raja Adri Satriawan Surya; Alfiati Silfi
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 conducted at the Tax Office (KPP) Pratama Pekanbaru Tampan. The purpose of this study to examine the influence of spiritual intelligence, taxation service performance, service quality fiksus, firmness tax penalties, tax fraud and tax liabilities perception on the motivation of the individual taxpayer in fulfilling their tax obligations in the Tax Office Primary. To achieve these objectives the research is done by using the sample of 100 respondents, by using the method of data analysis is using Partial Test. Based on the research results of testing the first hypothesis indicates that the variable spiritual intelligence (X1, performance variable tax services (X2, variable quality of service tax authorities (X3) and variable firmness sanction taxes (X4) has an influence on the motivation of the individual taxpayer. While the test results vaiabel hypothesis on tax fraud (X5) and variable perception of tax liability (X6) has no effect on the motivation of the individual taxpayer. Recommendations can be submitted is the next study might consider using a wider research object to the scope of some of the tax office in the city of Pekanbaru.Keywords: The Motivation Of The Individual Taxpayer
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Agnes Christy Anggrainy; Andreas Andreas; Supriono Supriono
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

This research examines the effect of competence, independence, and work experience on audit quality with an auditor ethics of moderating variable. The respondent in this research are auditors whom work in public accounting office in South Jakarta area. The amount of auditors that has been visited are 85 auditors. The method of sample determining is purpossive sampling method, meanwhile the method of data tabulation has been used by researcher is multiple regression and moderate regression analysis. The result show that competence, independence, and work experience effect significantly to audit quality. An auditor ethics can be a moderate variable for independence and work experience, but it can’t be a moderate variable for competence.Keywords: Competence, Independence, Work Experience, Auditor Ethics, Audit Quality
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah kamaliah; Devi safitri
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 examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, ETIKA PROFESI, DAN AKUNTABITAS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Pada KAP Aceh, Medan dan Palembang) Hildayeni Aprilla; Andreas '; Mudrika alamsyah Hasan
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

The research aims to examine the influence ofprofessionalism, knowledge of error detection, professional ethical, and accountability to the judgment of materiality level. Object of this research were public accountants that registered in Aceh, Medan, and Palembang. There are eighty questionnaires were sent, but only forty two questionnaires are returned. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are influence ofprofessionalism, knowledge of error detection, professional ethical and accountability to the judgement of materiality level. The results of this research showed that professionalism has an effect tothe judgement of materiality level with 0,016 significance, knowledge of error detection has an effect to the judgment of materiality level with 0,021 significance, professional ethical has an effect to the judgment of materiality level with 0,003 significance, and accountability has an effect to the judgment of materiality level with 0,019 significance. The results of this research also showed that coefficient determinant is 88,8%.While the remaining influenced by other variables not included in the regression models were not included in this study as organizations culture, external factor and othersKeywords: professionalism, knowledge of error detection, professional ethical, accountability, and the judgment of materiality level
ANALISIS KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (Studi pada PT. Surveyor Indonesia Cabang Medan) Anggraini Kahar; Zulbahridar Zulbahridar; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to analyze the performance of PT. Surveyor Indonesia Branch Medan with balanced scorecard approach. Population in research service user companies, customers, and employees at PT. Surveyor Indonesia Branch Medan. In this study the sample was taken from 10 service user companies, 30 customers, and 40 employees in PT. Surveyor Indonesia Branch Medan. Methods of data collection with questionnaires, documentation, and literature study. Data analysis uses measurement of four balanced scorecard perspective that is financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of this study found that: 1) financial perspective as measured by ROI and profit margin decreased, while operating ratio increased in 2015; 2) customer perspective shows that the customer is satisfied and there is an increase in customer retention; 3) internal process perspective shows that in PT. Surveyor Indonesia Branch Medan in 2015 to innovate with product development; And 4) learning and growth perspective shows that employees are satisfied, while employee retention increases in Year 2015. Overall, the performance of PT. Indonesia Surveyor Branch Medan from 4 balanced scorecard perspective is good enoughKeywords: performance, balanced scorecard
PENGARUH SUKU BUNGA KREDIT DAN PRODUK DOMESTIK BRUTO TERHADAP PENYALURAN KREDIT PERBANKAN BANK UMUM PEMERINTAH DI INDONESIA Susi Ramelda; Tri Sukirno Putro; Darmayuda '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine how much influence lending rates, and gross domestic product of the banking credit to the general government bank in Indonesia in 2002-2011. This study uses a quantitative method, and analyzed using multiple linear regression analysis using a computer application SPSS 20 for windows. In this study, the independent variables namely Lending Rates (X1), Gross Domestic Product (X2), while the dependent variable is Lending Banking (Y). Variable interest rates on working capital loans (X1) has a negative regression coefficient of -0.004 to total working capital loans. Variable interest rates on investment loans (X1) has a positive regression coefficient of -0.001 to total loan investments. Variable interest rates on consumer credit (X1) has a negative regression coefficient of -0.064 to total consumer loans. Variable gross domestic product (X2) has a positive regression coefficient for 7,615E-007 on the growth of working capital loans. Variable gross domestic product (X2) has a positive regression coefficient for 5,094E-007 on the growth of investment credit. Variable gross domestic product (X2) has a positive regression coefficient for 6,499E-007 on the growth of consumer credit. It can be concluded that the GDP is positive and significant effect on lending. Simultaneously, the variable lending rates and gross domestic product have a significant effect on bank lending of commercial banks in the Indonesian government.Keywords : Lending, Interest Rates, and GDP
PENGARUH KOMPETENSI APARATUR PEMERINTAH, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, KEJELASAN SASARAN ANGGARAN DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJAINSTANSI PEMERINTAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Rizka Aulia Putri; Restu Agusti; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aims to analyze and gets empirical prove of competence government officials , accounting control , the reporting system , clarity the budget and observance of legislation over the accountability performance government agencies. Population of this research was Working Units (SKPD) at Kampar. Respondents in this study is the structural officials involved in drafting the budget. In total of 33 SKPD will be given three questionnaires, so the number of questionnaires distributed is 76 pieces. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this research is multiple regression analysis. The results prove that Adherence to Government Regulations no signicant effect on performance accountability of government agencies, this is indicated from its significance value more than 0.05. While competence government officials , accounting control , the reporting system , clarity the budgethas a significant effect on on performance accountability of government agenciesby0.005.Keywords :Competence, Management Accounting, Reporting Systems, Clarity Goal, Obedience, Accountability
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINION SHOPPING, KUALITAS AUDIT, AUDIT CLIENT TENURE, DEBT DEFAULT DAN AUDIT LAG TERHADAP PENERIMAANOPINI AUDIT GOING CONCERN (Studi Empiris Pada PerusahaanManufaktur Yang Terdaftar di BEI Tahun 20 Riza Safitri; Desmiyawati '; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The financial statements are an important part of this due to become the main information required by potential investors. Nowdays, auditor’s responsibility to disclose the information about the entity was not only things revealed in the financial statement, but also must be disclose information such us the excistence and contuinity of an entity. Auditor was expected to not only examine the financial statement, but also can predict and appraise entity’s ablity to continues his existence.This research’s goal was to examine the effect of financial condition, firm size, opinion shopping, audit quality, audit client tenure,debt default and audit lag to the acceptance of going concern audit opinion. The samples of this research were manufacturing companies that listed in Indonesia Stock Exchange on period 2010-2014.Population of this research was 131 companies. Samples of this research were 12 companies selected by purposive sampling method, with 5 years observationperiod. The data was analiyzed by logistic regression method.The result showed that opinion shopping issignificantly affect the going concern audit opinion. Whereas, of financial condition, firm sizeaudit quality, audit client tenure,debt default and audit lag have no affect with the going concern audit opinion.Keyword: going concern,opinion shopping, audit quality, debt default, audit lag.
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Weni Nirmala Sari; Vince Ratnawati; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aimed to examine (1)The effect of the local government officials performance on the good governance implementation (2) The effect of the local financial management on the good governance implementation (3) The effect of the government's internal control system on the good governance implementation and (4) The effect of the organization commitment on the good governance implementation. The sample on this study are all of SKPD in Rokan Hulu regency. Hipotesist in this study are tested using Statistical Product and Service Solution (SPSS) program ver. 20.0. This study used a primer datas obtained through questionnaires given to chief officer, chief financial officer, chief planning and programming officer, and chief public and personnel officer. From 100 sets questionnaires distributed, 93 sets questionnaires returned and due to missing data/incomplete answer so only 88 sets questionnaires were analyzed. The result of this study found that (1) the local government officials performance positively effect the good governance implementation, (2) financial management positively effect the good governance implementation, (3) the government's internal control system positively effect the good governance implementation and (4) organization commitment positively effect the good governance implementation.Keyword: Governance, Performance, Financial, System, and Organization.
ANALISIS PENETAPAN HARGA JUAL RUMAH MENGGUNAKAN METODE HEDONIC PRICE PADA PERUMAHAN TIPE MENENGAH DI KOTA PEKANBARU Rahmawati, Kiki; Ekwarso, Hendro; ', Taryono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study was conducted in the city of Pekanbaru. Pekanbaru City's economy continues to grow, not triggered by the increasing contributions made by each sector of the economy. The growing economy of Pekanbaru trigger development, be it the construction of public places such as shopping centers, places of worship, hospitals, schools, hotels, and especially housing. The purpose of this study was to determine the selling price determination using hedonic house price on housing medium type in Pekanbaru. Basic sampling in this study using Taro Yamane formula it can be seen the number of samples in this study amounted to 91 homeowners in the medium type of housing in the city of Pekanbaru. Data analysis method used is descriptive analysis method. The results of this study are Determination selling price of homes using hedonic Price On Housing Type Medium in the city of Pekanbaru is done by considering the characteristics of the location of that land area, building area, number of bedrooms and number of bathrooms then consider the environmental characteristics that access to health care, distance to the center education, and crime rates, and considering the quality of the environment is the level of noise and air qualityKeywords: Characteristics Location, Environmental Caracteristics, Environmental Quality, Determination of Hedonic Price Method

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