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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 AUDITOR INTERNAL PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada SKPD Kota Medan Wahid Qadri Damanik; Hardi Hardi; 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

Study this aims to examine the effect of internal government auditor, internal control system and apparatus morality on the tendency of accounting fraud in Medan SKPD. The sample use were 56 respondens. The type of data used is primary data by using questionaire method of data collection. The method of data analysis used in this study is purposive sampling with the help of software SPSS version 20.0. The result showed that : internal government auditor, internal control system and work and apparatus morality has significant influence on the tendency of accounting fraud.Keywords :Internal government auditor, internal control system,apparatus moralitiy, tendency accounting fraud.
ANALISIS PENGARUH GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. ORIENTAL PRIMASINERGI ENGINEERING PEKANBARU Ozi Ahmad Sapitra; Dewita Suryati Ningsih; Iwan Nauli Daulay
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 the analysis influence of leadership style and organizational commitment partially or simultaneously on the job satisfaction employees at pt. oriental primasinergi engineering pekanbaru . The population in this study were all employees totaling 161 employees and 62 employees were sampled by using the formula slovin, using instrumental testing the validity, reliability and classic assumption test. The analytical method used in this study is descriptive analysis and multiple linear regression analysis using SPSS 22 for windows. From the results of the testing that has been done, simultane ous regression test (F-test) showed that the variables of orleadership style and organizational commitment simultaneously significant effecton job satisfaction employees. And the results of the partial test (t test) showed that the variables of leadership style and organizational commitment partially significant effect on job satisfaction employees. The result of the calculation of the coefficient of determination (R2) is equal to 0,453, which means, leadership style and organizational commitment affect the job satisfaction employees amounted to 45,3 %, while the remaining 54,7 % is influenced by other variables that no tex amined in this study.Keywords : Leadership Style, Organizational Commitmen, Job Satisfaction Employees.
ANALISIS PENGARUH DEFISIT ANGGARAN TERHADAP NERACA PEMBAYARAN INDONESIA Wahyu Indah Astuti; Ando Fahda Aulia; 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 the effect of budget deficit on the Indonesia’s balance of payment. Which was separated in to current account and capital account. This research was conducted nationally namely Indonesia from 2000 to 2015 and uses secondary file obtained from central bank of Indonesia and Ministry of Finance. This research uses descriptive quantitative research approaches and selecting methods Co-integration and Error Correction Model (ECM) to determine the influence of the budget deficit on the current account and capital account in the long term and the short term by using a computer application program Eviews 7.0. This research consists of two models of analysis of the results of the analysis of co-integration and Error Correction Model (ECM). Co-integration estimation result that reflects a long-term relationship is obtained that the negative effect on the budget deficit significantly current account and budget deficits are not significantly positive effect on the capital accunt. While the results of the estimation of Error Correction Model (ECM), which reflects the short-term relationships showed that the negative effect on the budget deficit in the current account and budget deficits significant positive effect on the capital account significant.Keywords : Budget Deficit, Balance Of Payment, Error Crrection Model.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN LINDUNG NILAI (HEDGING). (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010-2014) Egi Slastio Manova; Errin Yani Wijaya; Andewi Rokhmawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this research is to analyzed the influence of Growth Opportunity, Leverage, Firm Size, Current Ratio, and Financial Distress to Hedging decision. The population in this research were 41 companies of mining company listed in Indonesia Stock Exchange period 2010-2014. The sampling method is purposive sampling. Sample of the research consists of 29 companies multiplied by five years, so the observation in this research were 145 observations. Analysis method that use is descriptive analysis with logistic regression model were prossed by SPSS version 21.00. The result showed that the variables direcly effect to hedging decision are Leverage and Firm size. Meanwhile, Growth opportunity, Current ratio, and Financial distress does no effect indirectly to Hedging decision. The management of companies should do hedging decision on foreign currency of derivative instruments to protect the company from their exposure transaction. For investors who want to invest in mining companies that have exposure transactions more attention of Growth opportunity, Leverage, Firm size, Current ratio, and Financial distress to choose which company have can protect their asset from fluctuations the foreign currency exchange risk.Keyword : Growth Opportunity, Leverage, Firm Size, Current Ratio, Financial Distress, Hedging
PENGARUH PENGAWASAN MELEKAT, PENGAWASAN FUNGSIONAL, PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN (Studi Empiris Pada SKPD Provinsi Riau) Voadhe Dendi; Kamaliah '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted on employees SKPD Riau Province. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 81 employees who working in SKPD Riau Province. Data were analyzed using multiple regression with SPSS version 20.This research aimed to know the influence of the Attached Supervision, Functional Supervision, Preventive Supervision, Detective Supervision and Performance-baced Budgeting to the Effectiveness of budget control. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable.The results of this research showed that Attached Supervision influence to the Effectiveness of budget control, Functional Supervision does not affect to the Effectiveness of budget control, Preventive Supervision does not affect to the Effectiveness of budget control, Detective Supervision does not affect to the Effectiveness of budget control and Performance-baced Budgeting does not affect to the Effectiveness of budget control.Keywords: Effectiveness of budget control, Attached Supervision, Functional Supervision, Preventive Supervision, Detective Supervision.
PERMINTAAN AIR BERSIH KOTA PEKANBARU (Studi Kasus Pada PDAM Tirta Siak) Yovi Ananda Saputra; Rita Yani Iyan; Mardiana '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the Clean Water Demand in PDAM Tirta Siak Pekanbaru. This research was conducted in a period of one year ie 2015.This study used multiple linear regression analysis. Partial testing using t-statistics and tests simultaneously using F-statistics. It also performed classical assumption, that all of these tests using a tool SPSS 21.The results showed that household income amounted to 0,293%. What this means is that any increase household incomes by 1 degree will increase demand for clean water for 0,293% assuming other variables remain. Amounted to 1,031% household members. What this means is that any increase in household members by 1 degree will increase demand for clean water for 1,031% assuming other variables remain while the water tariff of - 0.034%. What this means is that any increase in water rates by 1 degree will reduce the demand for clean water for 0,034% assuming other variables remain. Unknown value of R Square of 0.655. What this means is that the contribution of the influence of the independent variable on the dependent variable is equal to 65.5%. While the remaining 34.5% is influenced by other variables yan is not included in this regression model.While most dominant variable among the three variables in this study are variable (X2) the number of household members 0627% in view of Standardized Coefficients Beta of three variables turned out to be the most dominant X2.Keywords: Income, Family Members,Tariff and Water Demand
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Kantor Akuntan Publik yang Terdapat di Pekanbaru, Padang, dan Batam) Amin Surahman; Hardi Hardi; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the influence of Competence, Independence, and Integrity to Audit Quality with Auditor’s Ethic as Variable of Moderation. Research carried out on accounting firm of Pekanbaru city, Padang City, and Batam City on 2017. Sample used as respondents were taken by using purposive sampling method. Each population is represented by public accountant office’s auditors. Questionnaires were distributed to 95 respondents, amd successfully reassembled with complete answers obtained from 67 respondents. Data were collected from 67 respondents further data were analized by using software of SPSS version 21.0 using descriptive statistical analysis and multiple linear regression analysis to generate the classical assumption, the model data analysis, coefficient of determinationand prove the hypothesis. The results shows that competence and independence has significant effect to audit quality, while integrity has no significant effect to audit quality. Auditor’s ethic moderate the effect on competence, independence, and integrity to audit quality.Keywords: Competence, Independence, Integrity, Auditor’s Ethic, and Audit Quality.
PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, INEFFECTIVE MONITORING, CHANGE IN AUDITOR DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efe Regina Aprilia; Hardi '; Al-Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aims to obtain empirical evidence about the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability (ACHANGE) and personal financial need (OSHIP), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy change in auditor (AUDCHANGE), and capability with proxy change in director (DCHANGE). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. Total sample of this research is 89 manufacturing companies. Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicates that the financial stability (ACHANGE) and ineffective monitoring (BDOUT) influence the financial statement fraud. Meanwhile, the personal financial need (OSHIP), change in auditor (AUDCHANGE), and change in director (DCHANGE) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 21,8%, while the remaining 78,2% is influenced by other variables.Keywords: Financial Statement Fraud, Earnings Management, Fraud Diamond.
PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Arsendy, Muhammad Teguh; Anugerah, Rita; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study was aimed to examine the influence of audit experience, professional skepticism, red flags , and time budget presure to the ability auditor in detecting fraud. The population of this study are auditors who worked on the Public Accounting Firms (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2016 in DKI Jakarta. The samples of the study are all companies were selected by convenience sampling method. 44 auditor who worked on 10 KAP were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. Data analysis for hypothesis test was done with Statistical Package for the Social Sciences (SPSS) ver. 16. Results of regression testing (t-test) showed that the audit experience, professional skepticism, red flags , and time budget presure have a significant relationship with the ability auditor in detecting fraud on Public Accounting Firm (KAP) in DKI Jakarta. The amount of R Square (R2) of 0,708 gives the sense that the rate of 70,8% ability auditor in detecting fraud can be explained by the independency, competence, knowledge to detect errors, and time budget pressure while 29,2% can be explained by other variables.Keywords :Experience, Skepticism, Redflags, Time, and Fraud.
PENGARUH STRESS KERJA, GAYA KEPEMIMPINAN, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR DENGAN REKAN KERJASEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP Padang, Pekanbaru, Medan, dan Batam) Elsya Audita; Zirman Zirman; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aims to determine the effect of work stress, leadership style, and work experience on auditor performance with working partner as moderating variable on Public Accounting Firm in Padang, Pekanbaru, Medan, and Batam.The methods used in this research was multiple linear regression. The sampling methods used was purposive sampling which counted 36 in 2016. Data collected by distributing questionnairs to 243 auditors working in 36 Public Accounting Firm, but only 178 questionnaires were returned and can be processed. The results of the hypothesis test showed that work stress, leadership style, and working experience has an effect on auditors performance with 0.001, 0.015, and 0.004 significance. Work stress, leadership style, and working experience that moderated by co-workers has an effect on auditors performance with 0.003, 0.029, and 0.014 significance.Keywords : work stress, leadership style, working experience, co-workers, auditors performance

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