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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
 120   121   122   123   124 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD PADA SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU Indra, Mhd. Ricky; Hasan, Amir; ', Al Azhar A.
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 and analyze the effect of enforcement, the effectiveness of internal control, information asymmetry, distributive justice, procedural justice, organizational commitment and ethical culture of the tendency of fraud (fraud) At the Regional Work Units Pekanbaru. The population covers all aspects related to the preparation of financial statements in government agencies located in the city of Pekanbaru. The population in this study consisted of all SKPD contained in Pekanbaru city as much as 32 SKPD. Each SKPD will be spread as much as 3 questionnaire consisted of Chief SKPD, Head of Finance and Head of the planning of each SKPD contained in Pekanbaru, bringing the total respondents were 96 respondents, but the number of returnees and deserves to be tested as many as 52 respondents. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. It can be concluded that the enforcement of legislation, the effectiveness of internal control, information asymmetry, distributive justice, organizational commitment and ethical culture of the organization significant effect on the tendency of fraud (fraud) At the Regional Work Units Pekanbaru. While no effect was Procedural Justice against the trend of fraud (fraud) At the Regional Work Units Pekanbaru.Keywords: Factors Affecting Financial Statement Fraud
PENGARUH SKEPTISME PROFESIONAL, KEAHLIAN AUDIT, LINGKUP AUDIT DAN ETIKA TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi Empiris Pada BPK Perwakilan Kepualauan Riau di Batam ) Suryani, Lili; ', Kamaliah; 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 was conducted to determine the influence of Skeptisme Profesional, audit skills, audit scope and ethics to the In Giving Up Financial Statements Audit Opinion. In this research, researchers examined consideration granting audit opinion on the State Audit Board Office (BPK) RI Representative of Kepulauan Riau province by using the independent variables, namely Skeptisme Profesionalisme , audit skills, audit scope and ethics. The population in this research was all auditors who working on State Audit Board Office (BPK) RI Representative of Kepulauan Riau province. The primary data collection method used is the methode of questionnaires distributed to respondent , the sampling technique is by Sensus sampling with total sample of 34 respondents. The data analysis techniques used in this research is the technique of multiple linear regression analysis. The results of hypothesis testing in this research indicate that the variable Skeptisme Profesionalisme, audit skills, audit scope and ethics have significant impact on the prevision of audit opinion. Simultaneously, the variables independence, audit skills, audit scope and ethics and significant impact on the privision of an audit opinion.Keyword : audit opinion, Skeptisme Profesionalisme, audit skills, audit scope, ethics
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi empiris pada perusahaan property dan real estate yang terdaftar di BEI tahun 2013-2015) Benni Sumardi; Kamaliah Kamaliah; Pipin Kurnia
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 examine the influence of firm characteristics on corporate social responsibility disclosure. This study was conducted on property and real estate companies listed on the Indonesia Stock Exchange. Data collection techniques in this study form of data collection method documentary. The number of samples in this study are as many as 90 companies. While the method of analysis used in this study is multiple linear regression analysis with the help of SPSS version 20 program. The results showed that the size of the board of commissioners, profitability, age of company, and company size affect the disclosure of corporate social responsibility, while Leverage does not affect the disclosure of corporate social responsibility. The coefficient of determination by the four variables in this study affect the dependent variable by 41%, while 59% is influenced by other variables not described in this study.Keywords : Size of board of commissioners, Profitability, Leverage, Age of company, Company size and corporate social responsibility disclosure
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN AKRUAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014) Nissa Arisanty Pratita Arisanty Pratita; Zirman Zirman; Lila Lila
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 purpose of this research to examined the Effect of Tax Planning, Deffered Tax Expense and Acruals on the of earnings management. The object of research is the manufacturing companies registered on the Indonesia Stock Exchange (IDX) the observation period of 2012-2014. The data used in thhis research is based on annual financial reports obtained through the site www.idx.co.id. The sampling method use purposive sampling. The are 43 samples to be analyse use multiple regression with the help of SPSS software versi 17.0. The results of this study indicate that the variable tax planning has a value of research tax planning, deffered tax expense and accrual have positive effect on earning management. Simultaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable. Donations effect of tax planning, deffered tax expense and accruals on the earnings management with empirical studies in the manufacturing companies registered on the Indonesia Stock Exchange with coefficient determination (R2 )by 34.3%. 65,7% while the rest describe other independent variables that are not observed in this study.Keywords : Tax Planning, Deffered Tax Expense, Accruals and Earnings Management.
PENGARUH KOMPETENSI APARATUR PEMERINTAH, KETAATAN PADA PERATURAN PERUNDANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI DAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris Pad Muhammad Hafiz; M. Rasuli '; 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 study aims to look at the effect of the competence of the government apparatus, adherence to laws and regulations, and budget goal clarity to the accountability of the performance of government agencies with organizational commitment and managerial performance as a moderating variable in the SKPD in Kampar regency. This research was carried out on 33 working units are located in Kampar regency in 2016. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 99 respondents, and successfully recovered the complete answer is obtained from 45 respondents. Data collected from 45 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus, adherence to laws and regulations, and budget goal clarity and organizational commitment and managerial performance as moderating variables affect the performance accountability of government agencies.Keywords: Competence, Obedience, Budget Targets, Commitment, Performance, and Accountability
PERANAN PELABUHAN SUNGAI DUKU TERHADAP ARUS BARANG DAN JASA DI KOTA PEKANBARU Marito, Riris; Isyandi, B.; Kornita, Sri Endang
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted in Pekanbaru Duku river port in 2016. The aim of this study was to determine the trend of the flow of goods and services as well as to determine whether the facility could increase the flow of goods and services in the Port River Duku Pekanbaru. The data used in this study are primary data and secondary data analysis method is quantitative descriptive analysis. In this study, the population is the entire passenger service users duku river port in the city of Pekanbaru in 2015. The number of samples taken is as much as 45 respondents was obtained by using the formula slovin. The survey results revealed that the trend of the flow of goods and services in ports river duku in 2016-2018 experienced a negative trend. And the condition of the main facilities and supporting facilities in ports river duku in both categories with a score of 3138 which is in the range from 1172-1532, but good facilities can not affect the increase of the flow of goods and services. Because more passengers switch to using ground transportation such as travel, in addition to low cost and passenger also be delivered directly to the address that will be addressed.Keywords : Duku River port, port facilities and flow of goods and services
FAKTOR-FAKTOR YANG MEMPENGARUHI SUKU BUNGA DEPOSITOBERJANGKA DUABELAS BULAN PADA BANK PEMERINTAH INDONESIA PERIODE 2005-2015FAKTOR-FAKTOR YANG MEMPENGARUHI SUKU BUNGA DEPOSITOBERJANGKA DUABELAS BULAN PADA BANK PEMERINTAH INDONESIA PERIODE 2005-2015 Siti Nurjanah; Tri Sukirno Putro; Anthony Mayes
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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This research aims to find out how to the influence of interst rates of BI Rate, inflation and loan to deposit ratio (LDR) towards twelve month term deposit interest rates at Indonesia’s goverment bank. This research uses secondary data obtained from the data Banking Statistics Indonesia and the Indonesian Financial Statistics published in the statistical data of Bank Indonesia from 2005 to 2015 time span. The analytical method used is multiple regression analysis. Testsconducted on the hypothesis and the reliability of the data (assuming classical) using significance level of 5%. These results indicate the BI Rate positive and significant impact on interest rates of time deposits as evidenced by the positive tvalue of 4.364 and a significant value 0.003 <0.05. Inflation is negative and significant effect on the interest rates on time deposits as evidenced by the negative t value of -2.486 and significant value of 0.042 <0.05. LDR and no significant negative effect on interest rates on time deposits as evidenced by the negative t value at -0945 and significant value of 0.376> 0.05.Keywords: Interest BI Rate, Inflation, LDR (Loan to Deposit Ratio) and Deposit Interest Rates
PENGARUH IKLIM ORGANISASI, PERILAKU KERJA DAN FUNGSI PENGAWASAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. BANK MANDIRI CABANG PEKANBARU SUDIRMAN ATAS DI KOTA PEKANBARU Yani, Tri Indah; ', Marnis; Wijaya, Errin Yani
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 effect of Organizational Climate, Work Behavior and Functions of Supervision to Job Satisfaction Employee at PT. Bank Mandiri Cabang Sudirman Pekanbaru. The population in this study were all employees of PT. Bank Mandiri Cabang Sudirman Pekanbaru with totaling 51 people, while the method of sampling is done by using saturation sampling methods and data analysis using multiple linear regression were processed with SPSS version 18.0. From the analyzing the data, simultaneous regression test (f-test) showed that Climate Organizational, Behavior Work and Functions of Supervision have effeect to Job Satisfaction Employee, while the partial test (t-test) Climate Organizational Behavior Work and Function of Supervision have effect on Job Satisfaction At PT. Bank Mandiri Cabang Sudirman Pekanbaru. The contribution of the influence of the independent variables (Climate Organization, Work Behavior and Function of Supervision) to the dependent variable (Employee Satisfaction) amounted to 86.4%. Companies should pay more attention gratification of the employee to work with the maximum example by observing Organizational Climate, Work Behavior and Function of supervision that exist in the company so that employees are more motivated to mendiptakan maximum performance.Keywords : Work Satisfaction, Climate Organization, Work Behavior and Function Supervision
FAKTOR–FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Rika Maya Sari; Zulbahridar Zulbahridar; Azhari Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The aim of this study was to examine the effect of profitability, laverage, size, age, and liquidity on the timeliness of the company annual financial reporting. Independent variables used in this study are profitability, laverage, size, age, and liquidity, while dependent variables in this study is the timeliness of the company annual financial reporting. The populations used in this study are all of maufacture compenies listed on IDX 2011-2014 where the total sample is used by 98 companies. The sampling thecnique in which the number of observation obtained this study was 392 (98x4). The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test , heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are profitability, laverage, size, age, and liquidity affect the timeliness of the annual financial reporting on the level of significant (α) < 0,05. The coefficient of determination as big as 70,2 indicates that 70,2 % of the variations that occur in the timeliness of the annual financial reporting is affected by profitability, laverage, size, age, and liquidity while the rest of 29,8% were affected by other variabel that were not performed in this study.Keywords: Timelines, profitability, size company, age company, and liquidity.
PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA (2012-2014) Anike Geovani Putri; Edfan Darlis; Lila Anggraini
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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This study aimed to examine the effect of financial distress, litigation risk, and leverage to accounting conservatism on trading companies that listed on the Indonesia Stock Exchange from 2012 to 2014. In this study, samples were taken by using purposive sampling method. The sample are trading companies that have been listed on the IDX in 2012-2014 and had been audited. Samples used were as many as 30 samples with criteria have been listed on the IDX in 2012-2014, financial statement published in the currency of rupiah, has been audited, accounting conservatism figured, and a time of 3 years in research period i.e 2012-2014. Analysis using the financial statement as a primary source of research. Technical analysis using multiple linear regression analysis with SPSS program. These results indicate that has no significant influence between Financial Distress and Accounting Conservatism on trading companies that have been listed on the IDX (2012-2014) with significant value 0,868. Litigation Risk variable has no significant influence to Accounting Conservatism on trading companies that have been listed on the IDX (2012-2014) with significant value 0,536. And Leverage variable has significant influence to Accounting Conservatism on trading companies that have been listed on the IDX (2012-2014) with significant value 0,066.Keywords: Financial Distress, Litigation Risk, Leverage, and Accounting Conservatism.

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