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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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ANALISIS PENGARUH PINJAMAN LUAR NEGERI, SURAT UTANG NEGARA, PENERIMAAN PAJAK DAN INFLASI TERHADAP DEFISIT ANGGARAN DI INDONESIA SEBELUM DAN SESUDAH TAHUN 2000 Agustina Suryani; Anthony Mayes; Rosyetti '
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 aims to examine the effect of variable foreign debt, tax revenues and inflation of budget deficit in Indonesia in the year of 1985-1999; and the effect of variable foreign debt, government debt securities, tax revenue and inflation of budget deficit in Indonesia in the year of 2000-2015. This research used secondary data in the year of 1985-2015 sourced from Nota Keuangan and Statistik Ekonomi dan Keuangan Indonesia. In this research use analysis method with multiple linear regression analysis before and after 2000, using analysis tool SPSS version 23. Based on the results of these tests show that in the year of 1985-1999 variable foreign debt, tax revenue and inflation simultaneously significantly to influential of Indonesia’s budget deficit with F-statistic 96,550 with probabilty value is 0,000 and value is 0,953 containing the meaning of 95,3 percent budget deficit influenced by foreign debt, tax revenues and inflation. And in the year of 2000-2015 variable government debt securities, foreign debt, tax revenue and inflation simultaneously significantly to influential of Indonesia’s budget deficit with F-statistic 30,394 with probabilty value is 0,000 and value is 0,887 containing the meaning of 88,7 percent budget deficit influenced by government debt securities, foreign debt, tax revenues and inflation.Keyword : Budget Deficit, Foreign Debt, Government Debt Securities, Tax Revenue And Inflation.
PENGARUH KEPEMIMPINAN, MOTIVASI DAN KEMAMPUAN KERJA PEGAWAI NEGERI SIPIL DINAS KETENAGA KERJA, TRANSMIGRASI DAN KEPENDUDUKAN PROVINSI RIAU Erikka Darma Putra; Marnis Marnis; Ahmad Rifqi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study was tortment of determine the effect of leadership, employee motivation and ability Civil Affairs Departmen of Labour jobs, Transmigration and Population Riau Province totaling 269. While the sampling technique with the formula proposed by Slovin thus obtained of 73 people. Data analysis using multiple linear regression with SPSS 20.o rocks. Pursuant to the results of data analysis known that the leadhership, motivation and ability to work simultaneously and partially significant effect on the peformance of the Departmen of Employment civil servants work, Transmigration and Population of Riau Province. The large number of such influence is 78%. It is suggested to the Departmen of Employment Labor, Transmigration and Population of Riau province, need to be developed to create a sort of inductive reasoning logically it duties employed, so that an employee is able to actualize capabilities. Need to provide motivation in the form of reward (award) in the form of personal attention, praise for the achievement so that employess can always try to run the job. Need to improve the pevormance of employess at the Departmen of Employment Labour, Transmigration and Population of Riau Province, employers need to make efforts to improve the quality of work. So that employess can be required to work well.Keywords:Leadership, Motivation and Work Capabiliy and Performen
PENGARUH KUALITAS AUDIT, DEBT DEFAULT, OPINION SHOPPING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR (Yang Terdaftar DiBursa Efek Indonesia 2011-2015) Vita Mustika; Hardi '; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of audit quality, debt default, opinion shopping, and company’s growth on receiving a going concern audit opinion of a compaany. Research sample amounts to 20 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2011-2015. The method of analysis used logistic regression method. The result of logistic regression using SPSS that, audit quality weren’t significant with going concern opinion. Variables debt default, opinion shopping, and growth of company’s weren’t significant with going concern opinion.Keyword: Audit Quality, Debt Default, Opinion Shopping, Growth Companies, Going Concern.
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN LOAN TO DEPOSITRATIO (LDR) TERHADAP PENYALURAN KREDIT PADA BANK RAKYAT INDONESIA TBK Ahmad Fran M Hrp; Toti Indrawati; Any Widayatsari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to determine the effect of the Capital Adequacy Ratio (CAR) and the Loan to Deposit Ratio (LDR) Against Lending at Bank Rakyat Indonesia Tbk. This study uses secondary data obtained from the financial statements of Bank Rakyat Indonesia Tbk. This research was conducted nationally in the period 2011 to 2015 and the data presented in the form Quarterly.This study uses a quantitative method, and analyzed using multiple linear regression analysis using a computer application program SPSS 17.0.The study consists of two independent variables (Capital Adequacy Ratio and Loan to Deposit Ratio) and a dependent variable (Lending). The results obtained are the Capital Adequacy Ratio (CAR) and the Loan to Deposit Ratio (LDR) simultaneously influence Lending at Bank people of Indonesia Tbk with a significance level of 5% was obtained value of the probability of F statistic <α (0.05), ie 0.000> 0.05, Partially Capital Adequacy Ratio (CAR) Significant Impact on Lending while variable Loan to Deposit Ratio (LDR) not has the significant impact to the credit distribution. Variation factors that influence Lending explained by Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) together influential of 83.4% (R2 = 0.834). This means that approximately 83.4% Lending explained by the variable Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously.Keywords: Capital Adequacy Ratio (CAR), loan to Deposit Ratio (LDR) and Lending).
PEGARUH LABA RUGI, DEBT PROPORTION, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN DAN KOMPLEKSITAS OPERASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Dan Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2013 - 2014) Reza Mardi Putra; Ria Nelly Sari; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this research is to analyze theInfluence of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag with Company Size and Operation Complexity as Moderating Variable In Banking and Financial Institutionslisted on the Indonesia Stock Exchange(IDX). The sample consists of 82 financial companies that report their financial statement to BAPEPAM in the period of 2013-2014. The sample of this study was determined by purposive sampling method and secondary data then used.Statistical method used to test the research hypothesis is SPSS version 22.00 as the software for processing the data. The result prove that Income, Debt Proportion,and Audit Opinion,positively affect the Audit Report Lag. The result also prove thatCompany Size and Operation Complexitystrengthen the effect of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag.This is evidenced by the significant value of 0.000 <0.05. The value of Adjusted R Square of 0.243. All of the independent variables jointly influence dependent variables as much as 24.3%, while 75.7% is influenced by other unclear variable.Keyword: Income, Debt Proportion, Audit Opinion, Audit Report Lag
PENGARUH LINGKUNGAN KERJA DAN KARAKTERISTIK INDIVIDU TERHADAP STRES KERJA WARTAWAN PT SERAMBI MEDIA PRESS DI KOTA PADANG Ahmad Waldyazkia; Nuryanti &#039;; Arwinence Pramadewi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted at PT. Sreambi Media Press di Kota Padang in order to determine the effect of variable work environment and individual characteristics simultaneously to stress the work of journalists PT. Serambi Media Press di Kota Padang. This study uses primary data obtained from interviews and giving questionnaires to all employees of PT. Serambi Media Press di Kota Padang. Secondary data were obtained relating to the object and the organizational structure of the population in this study were all employees of 60 people and made in the sample. The analytical method used in this research is multiple linear regression method. From the testing that has been done, simultaneous regression test (Test-F) shows that the work environment and individual characteristics simultaneously significant effect on work stress reporters PT. Serambi Media Press di Kota Padang. From the results of the partial test (t-test) showed that the work environment and individual characteristics significantly influence work stress reporters. The result of the calculation of the coefficient of determination (R2) is equal to 0.744, which means, work environment and individual characteristics together influence the work stress reporters PT. Serambi Media Press di Kota Padang, while the rest influenced by other variables not examined in this study.Keywords: Work Environment, Individual Characteristics and Job Stress
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, PENDIDIKAN, PERBEDAAN GENDER, DAN INTEGRITAS AUDITOR TERHADAP PROFESIONALISME AUDITOR BPK RI PERWAKILAN PROVINSI JAMBI Jimmy Mardi Siregar; Desmiyawati &#039;; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the effect of the influence of independency, competency, work experience, education, gender difference, and auditors integrity to professionalism of BPK RI’s auditors especially those who are working in auditing firm representative Jambi province. Professional auditor is the auditor who acknowledges its responsibility towards society, the responsibility of the client, the responsibility towards colleagues included to behave respectable, though this is a personal sacrifice. Methods of data collection in this study is a method of questionnaire instruments that are delivered directly to the auditing firm representative Jambi province though the people work who work in community relations. Population in this study is BPK RI’s auditors who worked in a auditing firm representative Jambi province. The entire population to be sampled by the researches. The number of samples used in this study were 33 people who worked in auditing firm representative Jambi province. Methods of analysis is conducted with a multiple regression analysis version 20,00 for windows. The results for testing that has been done. Practical regression F ( F Test ) showed that the auditor’s competency, education, and integrity had a influences toward auditor professionalism. Analysis using the coefficient of determination ( R2 ) found that the contribution of the influence of the independent variable on the dependent variable is 81,3 % while the remaining 18,7% is influenced by other variables not included in this study.Keywords : Professionalism, Independency, Competency, and Auditors Integrity.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, AGENCY COST DAN SALES GROWTH TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Dwi Rafika Rani; Hardi Hardi; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study is to examine the influence of liquidity, leverage, profitability, agency cost, and sales growth on probability of financial distress.The population in this study consists of all manufacturing company in Indonesia Stock Exchange in year 2013-2015. Sampling method used is purposive sampling. A criterion for firm with probability of financial distress is a company which is has a negative earning per share in a year ended. Data of these listed companies one and two years before they selected as samples. By omitting companies with some data unavailable, the samples consist of 94 companies. Logistic regression used to be analysis technique. The empirical result of this study show that only leverage has a negative significant influence to prabibility of financial distress. Liquidity, profitability, agency cost and sales growth have no influence to prabibility of financial distress.Keywords : Liquidity, Leverage, Profitability, Agency Cost, Sales Growth, Financial Distress . 
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, ARUS KAS BEBAS, DAN LEVERAGETERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Hafizh Rahdal; Zulbahridar &#039;; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of size of auditor firm, firm size, free cash flow, and leverage on earnings management in Food and Beverage Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Food and Beverage Companies listed on the Indonesia Stock Exchange during 2012-2014. Selection of the sample using purposive sampling method in which the population of 17 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that size of auditor firm effect on earnings management to the value thitung 2.879>ttable 2.023 with significant value of 0.007. Firm size effect on the earnings management to the value thitung 2,275>ttable 2.023 with significant value 0.029. Free cash flow effect on earnings management to the value thitung2,076<ttable 2.023 with significant values of 0.045. Leverage effect on earnings management to the value thitung 2.161>ttable 2.023 with significant value 0.038. Significant value in this study was 0.05. The coefficient of determination in this study 0.289 shows that 28.9% of the variations that occur in earnings management is affected by size of auditor firm, firm size, free cash flow, leverage and the remaining 71.1% is influenced by other variables not included in this research.Keyword : size, cash flow, leverage, and earnings.
FAKTOR- FAKTOR YANG MEMPENGARUHI PERTUMBUHAN KENDARAAN BERMOTOR RODA DUA DI KOTA PEKANBARU Muhammad Choirul Amin; Wahyu Hamidi; Hendro Ekwarso
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the factors that influence the growth of two-wheel motor vehicles in the city of Pekanbaru. Data used in this study was a secondary character time series from 2005 to 2014, taking quarterly data. This research uses quantitative study using multiple linear regression analysis with significance level of 5% (0.05), which was applied to the computer program SPSS version 18.0. in this study performed statistical tests (t-test and test-f), the partial correlation coefficient and multiple determination coefficient test. The results showed that together simultaneously (Test F) population, income per capita, and the number of motor vehicle tax on the growth of two wheel motor vehicles amounted to 4.788 with a significance level of 0.049 and partially (t test) each also affect the growth of two-wheel motor vehicles with the results of the equation Y = -2,882,382.778 + 1.926 X1 + 0.259 X2 - X3 7.8054 affect a population of 2,763 with a significance of 0.047, per capita income effect on the growth of two-wheel motor vehicles amounted to 2,573 with significance 0.016 and the number of motor vehicle tax effect on the growth of two-wheel motor vehicles amounted to 0,260 -1.244 with significance. Predictive ability of the two variables are the number of two-wheeled motor vehicle growth was 70.5% (R2 = 0.705), as shown to us by the magnitude of adjusted R2, while the remaining 29.5% is influenced byother variables not included in this study.Keywords: population, income per capita, the number of motor vehicle tax and the amount of growth of two-wheel motor vehicles

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