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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 BEBAN KERJA, PELATIHAN DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris BPK RI Perwakilan Provinsi Riau) Dandi, Voedha; ', Kamaliah; Safitri, Devi
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 examine and analyze the effect of workload, training, and time pressure to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksaan keuangan (BPK) Riau Province Representation. Collecting data of this study using a questionnaire submitted to 49 auditors. From questionnaires distributed 31 questionnaies (62%) ware completed and can be processed. The data of this study using primary data directly through a questionnaire and analyzed using SPSS version 20 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of his study Referring’s that 1) Variable workload does not affect the auditor’s ability to detect fraud with a value of t count< t table is -1.603 < 2.045 with 0,121 significant values greater than 0.05. 2) Variable time pressure does not affect the auditor’s ability to detect fraud with a value of t count < t table is -0.825< 2.045 with 0.416 significant value greater than 0.05. 3) Variable Training of the auditor’s ability to detect fraud with a value of t count > t table is 2,846> 2,045 wuth significant value 0.008 smaller than 0.05. Her great affect that the (Adjudted R2) by all four of these variables together against the dependent variable 35%,while the rest of 65% influenced by other variables not examined in this study.Keywords: workload, training,time pressure, and ,fraud detection ability of auditors.
PENGARUH STRUKTUR KEPEMILIKAN DAN MODAL INTELEKTUALTERHADAP NILAI PERUSAHAAN DENGAN KEPUTUSANKEUANGAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Otomotif di Bursa Efek Indonesia Tahun 2013-2015) Yosep Agave Pakpahan; Emrinaldi &#039;; Hariadi &#039;
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 demonstrate empirically the direct and indirect influence of the structure of ownership and intellectual capital to the firm value with financial decisions and financial performance as an intervening variable. The population in this study is the automotive company listed on the BEI in 2013- 2015. The sampling method used in this research is purposive sampling. Data analysis was performed using normality test and classical assumption test consisting of Multicolinearity, Heteroskidastity test, and Autocorrelation test. This study used path analysis with SPSS 17.0. This study uses a test of determination. Institutional ownership is a proxy of the ownership structure and intellectual capital measured using VAICTM. Funding decisions are proxies of financial decisions that are measured using the DER and financial performance is measured by using ROA. The dependent variable is the firm value is measured by using a PBV. The results of this study indicate that institutional ownership and intellectual capital directly and indirectly not affect funding decisions but intellectual capital directly affect financial performance. Institutional ownership directly affects to the firm value. funding decisions do not affect financial performance. funding decisions and financial performance are not able to mediate the institutional ownership and intellectual capital on firm value.Keywords: institutional structure, intellectual capital, funding decisions, financial performance, firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DENGAN OPINI AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2011-2013) Gunawan Leonardo Sinaga; Desmyawati Desmyawati; Susilatri Susilatri
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 test whether there is influence between audit tenure, management turnover, and financial distress to turn the public accounting firm mediated by audit. This study conducted on 44 manufacturing companies listed on the Indonesian Stock Exchange (BEI) during period 2011-2013, which is obtained from the Indonesian Capital Market Directory and the official website of the Stock Exchange in www.idx.co.id through purposive sampling method. The analysis technique used in this research is the analysis techniques of recourse ilogistic. Hypothesis testing is done by using partial least square (PLS) in 2016. According to research found that variables tenure audit and financial distress has t value of 0.881287 and 0.020316, the value is smaller than 1.97867 t table then no significant effect on the audit opinion, while management changes have t 8.227821 and significant effect on the audit opinion. Audit opinion has t value 6.873109, and significantly influence the auditor switching, while the hypothesis that indirect effect only management changes that have a direct influence with the t value -5.25, while the tenure of audit and financial distress has t smaller than t tables 0865 and 0020. square R-value for the variable switching auditor at 0.0565. This shows that the 5.65% variable switching auditor may be influenced by the opinions of the audit, management turnover, tenure audit, financial distress while 94.35% influenced by other variables not included in this study.Keywords : switching auditors, the audit opinion, the change of management, audit tenure, financial distres
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSONAL AUDITOR INDEPENDEN TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi empiris pada Auditor di KAP Pekanbaru dan Padang) Rizki Pratiwi; Azwir Nasir; 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

Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality, both directly and indirectly. Such as manipulation by the auditors in the audit assignment in order to achieve the target of individual work. This study aims to examine and analyze the effect of locus of control, work experience, underreporting of time and job stress on dysfunctional behavior audit. The study population is the auditor who works at KAP Pekanbaru and Padang. The number of respondents of the study was 65 copies, only 50 copies that can be processed. The sample is determined by purposive sampling method, data analysis techniques using Structural Equation Model (SEM) with the help SmartPLS version 3.0 was used to test whether the independent variables affect the dependent variable. The result of this study shows that the locus of control, work experience, underreporting of time, job stres have the possitive to the dysfunctional audit behavior. The results showed that the locus of control, work experience, underreporting of time and job stress affect the audit dysfunctional behavior in KAP pekanbaru and padang. The results also showed the contribution of independent variable influence on the dependent variable is equal to 92%. While the remaining 8% is influenced by other variables not included in this SmartPLS model.KeyWords : Locus of Control, Work Experience, Underreporting of Time, Job Stress.
PENGARUH KOMPENSASI, LINGKUNGAN KERJA, DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. KENCANA PERSADA NUSANTARA Saputra, Dana; Ningsih, Dewita Suryati; Rahayu, Deny Danar
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 the effect of compensation, work environment, and leadership on job satisfaction of employees at PT. Kencana Persada Nusantara. As for the population in this study were all employees in the production processing of palm fruit bunches (FFB) at PT. Kencana Persada Nusantara Kab. Rokan Hulu taken in 2015 with the number of employees as many as 153 people, while the method of sampling is done with slovin formula in order to obtain a total sample of 111 people, as well as data analysis using multiple linear regression were processed with SPSS version 18.0. From the testing that has been done, test simultaneous regression (F-test) showed that compensation, work environment and leadership simultaneously positive and significant impact on employee job satisfaction, while the partial test (t-test) compensation, work environment and leadership partially positive and significant effect on employee job satisfaction. It is expected that the leadership of the company in order to motivate its employees to provide proper compensation to make employees loyal and want to remain forever in the company's work and incorporate its employees to social security so that it will increase employee job satisfaction to get more maximal perfomance.Keyword : Compensation, Work Environment, Leadership and Job Satisfaction.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015) Tiffani, Tiffani; Basri, Yesi Mutia; Anggraini, Lila
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 aims of this research are to examine: The effect of profitability and leverage to firm value with corporate social responsibility as a moderating variable. The population of this research is the companies that listed in the Indonesian Stock Exchange in the period of 2012-2015. By using purposive sampling there are 24 companies that fulfil the criterias. The research data was analyzed by using simple regression analysis and multiple regression analysis with SPSS version 17.0. Based on the result, it can be concluded that; (1) profitability has the effect on firm value with a t-value of 3,125, t-table of 1,986, a significant 0,002; (2) leverage has the effect on firm value with a t-value of 2,614, t-table of 1,986, a significant 0,01. (3) corporate social responsibility as a moderating variable be able to influence profitability on firm value with t-value of 2,047, t-table of 1,986, a significant 0,044. (4) corporate social responsibility as a moderating variable not able to influence leverage on firm value with t-value of 1,746, t-table of 1,986, a significant 0,084.Keywords: Profitability, Leverage, Corporate Social Responsibility and firm value.
PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP LOYALITAS YANG DIMODERASI OLEH KEPUASAN KONSUMEN PADA HUNTER GYM DI KOTA PEKANBARU Lestari, Tri Puji Endang; Jushermi, Jushermi; Noviasari, Henni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The purpose of this study is to determine the effect of Service Quality and Price on Customer Satisfaction and Customer Loyalty at Gym Hunter in Pekanbaru City. The object of this research is Gym Hunter fitness services. This research use Loyalty as endogenous variable and Satisfaction as moderation variable. While the exogenous variables in this study are Service Quality and Price. The population in this study is not known with certainty and the sample used in this study is 112 people. This study uses accidental sampling, ie anyone who meets the appropriate pene as a respondent. Data taken from the respondents using the core questionnaire. The analytical method used in this research is path analysis using SPSS (Statistical Package for Social Science) version 21. The results of this study indicate that Service Quality has a positive and significant impact on Consumer Satisfaction. Price has a positive and significant effect on Consumer Satisfaction. Service Quality has a positive and significant impact on Customer Loyalty. Price has positive and significant effect to Customer Loyalty. Consumer Satisfaction has a positive and significant impact on Customer Loyalty. The Service Quality has a positive and significant impact on Customer Loyalty through Custumer Satisfaction. Price has a positive and significant impact on Customer Loyalty through Customer Satisfaction. Consumer Satisfaction can be a moderating variable of Quality of Service and Price to Loyalty.Keywords: Service Quality, Price Customer Satisfaction, Loyalty
PENGARUH KOMITMEN ORGANISASIONAL, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT SWASTA DI KOTA PEKENBARU Laura Amelya Br Napitupulu; Rita Anugerah Mafis; Mudrika alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the influence of organizational commitment, motivation and competence to managerial performance at a private hospital in the city of pekanbaru. This study was conducted at 18 private hospital in the city of pekanbaru. The sampling method used in this study is purposive sampling method. The respondent in this study is division manager/functional, the head of division/section/sub section. The sample used in this study is 70 respondent selected by using purposive sampling method. The independent variable is organizational commitment, motivation and competence. The dependent variable is the performance of managerial. The hypotheses then tested is multiple linearregression analysis by using SPSS version 20.0. The result of this study indicated that the organizational commitment did not significant effect on managerial performance with level significant 0,775 >0,05, the motivation of significantinfluence on managerial performance with level significant 0,001<0,05, while the competence of significant influence on managerial performance with level significant 0,000<0,05. The result ajusted R-Square of the test show independentvariables to dependent variables is 89%. While the rest 11% influenced by other variables not examined in this study.Keyword: Organizational Commitment, Motivation, Competence, ManagerialPerformance
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011 - 2015) Alexanders, Miechael; Kamaliah, Kamaliah; Safitri, Devi
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 effect of Profit, Cash Flow, Liquidity proxied with Current Ratio, Profitability proxied with ROA and Financial Leverage which proxied with DER in predicting financial distress condition experienced by real estate company listed on BEI at Year 2011-2015. Data were analyzed by using logistic regression method. Based on the feasibility test can be explained that the results of 175 data of real estate companies listed on the Stock Exchange in 2011-2015 by using logistic regression, feasible to analyze the prediction of troubled conditions or financial distress in the real estate company sector listed on BEI In 2011-2015. The results of hypothesis analysis and testing of this study found that partially Profit and Financial Leverage proxied with DER does not significantly influence the prediction of the condition of financial distress in real estate companies listed on the Stock Exchange in 2011-2015, while the variable Cash Flow, Liquidity proxies with Current Ratio, and Profitability proxyed by ROA have a significant effect to prediction of condition of distress (financial distress) at real estate company listed on BEI in year 2011-2015. Variability of dependent variable (problem condition or financial distress condition) which can be explained by variability of independent variable (Profit, Cash Flow, Liquidity proxyed with Current Ratio, Profitability proxyed by ROA and Financial Leverage proxyed by DER) is 61 , 2% while the rest, ie 38.8% is explained by other variables outside the model.Keywords : Profit, Cash Flow, Liquidity, Profitability, Financial Leverage and Financial Leverage
PENGARUH KOMPENSASI NON FINANSIAL, PENEMPATAN, DAN KEMAMPUAN TERHADAP SEMANGAT KERJA KARYAWAN PADA PT. BANK PERKREDITAN RAKYAT UNISRITAMA Yosi Yolanda; Susi Hendriani; Errin Yani Wijaya
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 aims to determine how the effect of non-financial compensation, placement, and the ability of the employee morale at PT. Bank Unisritama. As for the population in this study were all employees that existed in the last PT. Bank Unisritama, ie 66 people. While the sampling is done by making all employees in the sample. Analysis of the data used is descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done, simultaneous test (F-test) showed that non-financial compensation, placement and the ability to simultaneously significant effect on employee morale, while the partial test (t-test) showed that non-financial compensation, placement and the ability to partially significant effect on employee morale at PT. Bank Unisritama. To add to employee morale, Chairman of PT. Pekanbaru Unisritama Rural Banks should increase the sense of loyalty of employees in the work. For example by increasing the provision of non-financial compensation, put the employees in accordance with their expertise and seeks to train the ability of employees. It is expected to increase employee morale in the work. as well as the need to provide training opportunities to employees so that employee morale can be improved.Keyword : Non Financial Compensation, Placement, Ability and Work Spirit.

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