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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
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PENGARUH UKURAN PERUSAHAAN KLIEN, KESULITAN KEUANGAN, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Harisman Harisman; Yesi Mutia Basri; Pipin Kurnia
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 studied examines the effect of client firm size, financial condition, KAP size and management change on auditor switching. The sample of this study is 32 of manufacturing companies that listed in Bursa Efek Indonesia period 2013-2015. Analytical techniques used to perform the hypothesis testing is purposive sampling method with secondary data and the method of collected data is documentation method. The data got from website www.idx.com. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed all the variable independent had effect on auditor switching, with nagelkerke r square value 0,423 or 42,3%. The first variable independent firm size client had effect on auditor switching with significance value of 0.021 and H1 accepted, the second variable independent financial distress had effect on auditor switching with significance value of 0.016 and H2 accepted, the third variable independent KAP size had effect on auditor switching with significance value of 0.009 and H3 accepted and the last variable independent management change had effect on auditor switching with significance value of 0.016 and H4 accepted.Keyword : client firm size, financial distress, kap size, management change, auditor switching.
PENGARUH KEJELASAN TUJUAN, DUKUNGAN ATASAN DAN PELATIHAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KONFLIK KOGNITIF DAN KONFLIK AFEKTIF SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hili Sari, Nanda Rakhmata; Taufik, Taufeni; Hanif, Rheny Afriana
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 analyze of influencing goal clarity, support superior and training to the use of local government financial accounting system with conflict cognitive and conflict affective as intervening variable. Object of this research is department of SKPD Indragiri Hilir. There are one hundred twenty eight questionnaires were sent, and one hundred twenty eight questionnaires are returned. The data are analyzed by structural equation model and using PLS (partial least square) program. The results of this research showed goal clarity has an effect to the use of local government financial accounting system with direct effect 0,000 significance, support superior has an effect to the use of local government financial accounting system with direct effect 0,010 significance, training has an effect to the use of local government financial accounting system with direct effect 0,000 significance, conflict cognitive has an effect to the use of local government financial accounting system with direct effect 0,000 significance and conflict affect has an effect to the use of local government financial accounting system with 0,020 significance. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the structural equation model were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: goal clarity, support superior, training, conflict cognitive, conflict affective and financial accounting system
PENGARUH KREDIBILITAS CELEBRITY ENDORSER TERHADAP KEPUTUSAN PEMBELIANDAN KEPUASAN KONSUMEN YOU-C 1000 VITAMIN CDI KOTA PEKANBARU Pakpahan, Eryck Simon Bolivar; Restuti, Sri; Musfar, Tengku Firli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The Celebrity Endorsement is a marketing strategy that makes a product differentiable in this competitive era.Celebrity endorsement is very useful advertising cue to attract or to make more customers and also helpful to attain potential customers attention towards the product or service. Companies use this strategy for brand recognition. The main purpose of the study was to measure the Impact Of Celebrity Endorser Credibility On Purchasing Decision and Costumer Satisfaction You-C 1000 Vitamin C In Pekanbaru. The population in this study is the television viewer in Pekanbaru with a total sample of 96 respondents. Independent variables were the Endorser Credibility, while the Purchasing Decision and Costumer Satisfaction was the dependent variable. Analysis of data using path analysis with SPSS version 20.0.The results showed that the Endorser Credibility significantly influence Purchasing Decision. Endorser credibility significantly influence Costumer Satisfaction. Purchasing Decision significantly influence Costumer Satisfaction You-C 1000 Vitamin C in Pekanbaru.This means, that the endorser credibility has been successfuly make costumer to making decision to purchase the product, and the costumer satisfaction at category satisfied.Keywords: CelebrityEndorserCredibility, Purchasing Decision, Customer Satisfaction.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar Tahun 2017) Awalia, Rahmi; Agusti, Restu; 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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Abstract

This research was conducted on Kampar district government. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by Purposive Sampling method of sampling technique with certain considerations (Sugiyono, 2012: 116 with respondents as many as 116 employees who work in SKPD Kabupaten Kampar data was analyzed using multiple linear regression analysis with SPSS Version 21. This study aims to determine the effect of Regional Financial Accounting System, Presentation of Regional Financial Statements, Accessibility of Financial Statements and Control Activities to Accountability of Regional Financial Management. The main issues that will be explained by the researcher are as follows: To see how big influence and signifikan between dependent variable with independent variable. The results of this study indicate that the Regional Financial Accounting System has an effect on the Accountability of Regional Financial Management, Presentation of Regional Financial Report has an effect on to Accountability of Regional Financial Management, Accessibility of Financial Statement has an effect on to Accountability of Regional Financial Management and Control Activity Influence to Accountability of Regional Financial Management with significance value 0,008 , 0.003, 0.012 dean 0.000 Contribution of variable variable of Regional Financial Accounting System, Presentation of Regional Financial Report, Accessibility of Financial Statement and Control Activity can explain variable of Accountability of Regional Financial Management at Regency Government of Kampar equal to 78,6%. While the remaining 21.4% is influenced by the variables not observed in this research model.Keywords: Accountability, Regional Financial Accounting System, Financial Statement, Accessibility, and Control Activities
PENGARUH TYPICAL PERSON ENDORSER DALAM IKLAN MINYAK GORENG BIMOLI TERHADAP BRAND IMAGE DAN KEPUTUSAN PEMBELIAN PADA IBU RUMAH TANGGA DI KOTA PEKANBARU Diana Oktabrillian; Sri Restuti; Marhadi Marhadi
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 study aims to determine how the influence of Typical Person Endorser in Advertisement Cooking Oil Bimoli on Brand Image and Purchase Decision on Housewives in Pekanbaru City. Population in this research is Individual who have seen advertisement of Bimoli cooking oil product which is played by Typical Person Endorser and who have made a purchase. The sampling method was done by using non probability sampling technique so that the number of samples was 130 people. Data analysis technique used is path analysis with help of SPSS program version 18.00. From the test results note that Typical Person Endorser significant effect on Brand Image and Purchase Decision. Brand Image significant effect on Purchase Decision and Typical Person Endorser significant effect on Purchase Decision through Brand Image Bimoli Edible Oil In Pekanbaru City. It is expected that the management of the company to choose the endorser that has the appeal and in accordance with the products offered to increase consumer desire to buy Bimoli cooking oil and trying to convince consumers to buy and consume cooking oil Bimoli with not much consideration.Keywords : Typical Person Endorser, Brand Image and Purchase Decision
PENGARUH EXPERIENTIAL MARKETING DAN BRAND TRUST TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN LABERSA GRAND HOTEL DAN CONVENTION CENTRE DI PEKANBARU Taufik, Muhammad Teza; ', Jushermi; Rahayu, Deny Danar
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 aimed to analysze Experiential Marketing and Brand Trust on Customer Satisfaction and Customer Loyalty. This research was conducted at the customer Labersa Grand Hotel and Convention Centre in the city of Pekanbaru. Where these customers should have more than one time stay at Hotel Labersa. In this study consists of four variables: two variables eksogen / independent variables and two variables endogen / dependent variables. These variables are Customer Loyalty (Y2), Customer Satisfaction (Y1), Brand Trust (X2), and Experiential Marketing (X1). This study was conducted using a sample of 100 people. This study using simple random sampling technique that is making members of the sample of the population was randomly without regard to strata that exist in this population. Thereby done when members of the population considered to be homogeneous. In terms of data analysis, this study using Path Analysis with SPSS (Statistical Package for Social Science) version 20. Based on the hypothesis tests conducted, results showed that Experiential Marketing Research and Brand Trust positive and significant impact on customer satisfaction. Experiential Marketing and Brand Trust also positive and significant impact on the Customer Loyalty, Customer Satisfaction positive and significant impact on the Customer Loyalty. And there is a positive and significant effect of the variable Experiential Marketing Customer Loyalty through Customer Satisfaction. And positive and significant influence between the variables of the Brand Trust Customer Loyalty through Customer Satisfaction.Keywords: Experiential Marketing, Brand Trust, Customer Satisfaction, Customer Loyalty.
PENGARUH SUMBER DAYA MANUSIA, SISTEM INFORMASI, DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Empiris pada SKPD Kabupaten Siak) Desti Widiart; Rita Anugerah; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to examine and analyze on (1) The effect of human resources working in the finance department in the SKPD to the adoption of accrual-based government accounting standards in Siak, (2) The effect of the information system that has been applied to the adoption of accrual-based government accounting standards in Siak (3) The effect of existing organizational commitment towards the implementation of accrual-based government accounting standards in Siak. This research was conducted in Siak using primary data, namely the data from questionnaires filled out by respondents. The objects used in this study is a working unit (SKPD) in Siak district government. The population in this study were employees of the financial section in Siak district government. Respondents were selected using purposive sampling, data analysis in this study using multiple linear regression model. While processing the data in this study using SPSS 21. The results showed that the variables of human resources effect the implementation of accrual based government accounting standards. While variable information systems and organizational commitment has no effect on the application of accrual-based government accounting standards.Keywords : government accounting standards, accrual based, the application of accrual based government accounting standard, the human resources, the information system, and the commitment of organization
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN PEMERINTAH DAERAH DENGAN GAYA KEPEMIMPINAN, KARAKTER PERSONAL, KAPASITAS INDIVIDU, DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Survei pada SKPD Kabupaten Kampar) Muhammad Dzaky; M. Rasuli '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aim to examine the influence of budgetary participation to budgetary slack with Leadership Style, Personal Characteristics, Individual Capacity and Organizational Commitmenas Moderating Variables as moderated variables at (Survey in SKPD Kampar). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Kampar which is participation in budgetary process, with a total sample are 84 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is five hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and Leadership Style interaction have significant influence to the budgetary slack. 3) budgetary participation and Personal Characteristics interaction have significant influence to budgetary slack. 4) Individual Capcity failed as moderate the relationship between budgetary participation and budgetary slack. 5) budgetary participation and Organizational Commitment interaction have significant influence to budgetary slack.Keywords : Budgetary Slack, Leadership Style, Personal Characteristics, Individual Capacity, Organizational Commitment.
ANALISIS BREAK EVEN POINT (BEP) PADA INDUSTRI PERCETAKAN (DIGITAL PRINTING) DI KECAMATAN TEMBILAHAN KABUPATEN INDRAGIRI HILIR Teguh Nopriadi Putra; Lapeti Sari; Eka Armas Pailis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conductedin on printing industry (digital printing) in Kecamatan Tembilahan Kabupaten Indragiri Hilir. Analysis of the break even point is a situation where the company does not suffer losses also didn't get the profit. Commonly, this analysis gives information about margin of safety to the management of how much the decrease of the selling can be reckoned so that the company will not having a loss.The purpose of this research is to know the amount and value of sales which must be achieved at the point of BEP, the margin of safety of the sale and obstacles encountered. The analysis method used is descriptive quantitative dan qualitative.quantitative analysis wa conducted by using formula break even point (BEP) ang margin of safety than discussed with qualitative methods on the obstacles faced.According to the research result, the level of BEP that is accomplished by printing industy (digital printing) in Kecamatan Tembilahan Kabupaten Indragiri Hilir is 327,43 m2 (Rp.9.823.034,237). Margin of safety printing industry (digital printing) worked with the level of safety is 70,89 %. It can be concluded that the decrease of the organic fertilizer selling could not be more than 70,89 % (Rp.23.925.375) from the planning. Printing industry (digital printing) in Kecamatan Tembilahan Kabupaten Indragiri Hilir has successfully produced above the BEP value. Aside from that, there are some obstacles such as damage to the machine, digital printing technology, , bad debts, availability of raw materials from the other region and frequent power outagesKeywords : break even point, margin of safety, obstacles in printing industry (digital printing)
PENGARUH PROFESIONALISME, ETIKA, INDEPENDENSI, PENGALAMAN DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau) Selvy De Balqis; Raja Adri Satriawan Surya; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to identify and analyze the influence of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement of Materiality Level. This research used primary data from questioner filled by functional auditors of Perwakilan BPKP Provinsi Riau. This study used random sampling method and used multiple linear regression as the analysis instrument, by using SPSS (Statistical Product and Service Solution) ver. 21 software. Four hypothesis shows there are influences beetween Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement on Materiality level. The influnce of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error are 45,6 %, while the remaining 54,4 % is influenced by other variables.Keywords : Materiality level, Profesionalism, Ethic and Independency

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