cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 126   127   128   129   130 
PENGARUH UKURAN PERUSAHAAN, LAVERAGE, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANEJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014) Veronica M; Kirmizi Kirmizi; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and gets empirical prove of size of company, leverage, board of commissioners independen, institutional ownership and managerial ownership on earnings management. The population in this research were manufacturing sector companies listed on the Indonesian Stock Exchange (IDX) year period from 2011 to 2014. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 19.0 as the software for processing data. With the sampling method, it is found samples as many as 152 companies that were used in this study. The results prove that size of company, leverage has no signicant effect on earnings management, this is indicated from its significance value more than 0.05. While board of commissioners independen, institutional ownership, managerial ownership has a significant effect on earnings management significantly by 0.005.Keywords : Eearnings Management, Size of Company, Leverage, and Good Corporate Governance
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, PENGAWASAN DAN HUMAN RELATION TERHADAP KINERJA KARYAWAN PADA PT. INDAH CARGO PEKANBARU Dwijayati, Putri; Ningsih, Dewita Suryati; Rokhmawati, Andewi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to exemine the effect of transformational leadership, supervision and human relation to employee performance of PT. Indah Cargo Pekanbaru. The population in this study were employees’ of PT. Indah Cargo Pekanbaru as many as 168 people. The sampling was done with slovin formula thus obtained sample of 62 people. Analysis of the data was descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18.00. The test results have shown that transformational leadership, supervision, and human relations simultaneously and parstially have significant effect on the performance of employees at Indah Cargo Pekanbaru. Companies need to improve employee performance such as creating a harmonious communication within the company that is the communication between superiors and subordinates and among employees. This can be done by making regulations to complete the work by means of flocking. Therefore employees will communicate with each other, but it will also oversee leadership and facilitate communication between subordinates to superiors. With the implementation of the terms of expected employees will be motivated to achieve corporate goals to be able to survive amid competition from other freight brokerage company.Keyword : Transformational Leadership, Supervision, Human Relation and Performance
PENGARUH TINGKAT PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, UKURAN PEMERINTAH DAERAH, BELANJA MODAL, DAN JUMLAH PENDUDUK TERHADAP KELEMAHAN PENGENDALIAN INTERN PADA PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Provinsi Riau Dan Sumatera Bara Iqbal, Muhammad; Tanjung, Amries Rusli; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to analyze of economic growth rate, locally-generated revenue, government size, capital expenditure and population to the weakness of internal control. Object of this research areRiau and Sumatera Barat Province. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined economic growth rate, locally-generated revenue, government size, capital expenditure and population to the weakness of internal control. The results of this research showedeconomic growth rate has an effect tothe weakness of internal control with 0,048 significance, locally-generated revenuehas an effect tothe weakness of internal control with 0,012 significance, government sizehas an effect tothe weakness of internal controlwith 0,009 significance, capital expenditure has no effect tothe weakness of internal control with 0,607 significance and population has an effect tothe weakness of internal control with 0,037 significance The results of this research also showed that coefficient R square is 81,9%. 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 regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: economic, revenue, government size, capital expenditure and population
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ELEMEN-ELEMEN INTEGRATED REPORTING (Studi Pada Perusahaan Non-Keuangan yang listing di BEI Tahun 2015) Novaridha, Ira Astria; Indrawati, Novita; ', Al-Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to examine and analyze influence of institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. Sample data is using simple random sampling methode to the non-financial companies that listed in Indonesian Stock Exchange during 2015. The number of companies taken as samples in this study covers about 85 company annual reports. This study uses content analysis to measure elements of integrated reporting in the annual report. Processing and analysis of data using multiple regression with SPSS v22. The result of this research showed those independent variables of institutional ownership, size and profitability does not affect the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015.Keyword: institutional ownership, firm size , profitability and elements of integrated reporting
PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DALAM PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2015) Toni, Toni; Rasul, M; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to prove the effect of corporate governance, earnings management, size, and family awnership to the aggressive tax measures on manufacturing companies listed on Indonesia Stock Exchange period 2012 to 2015. Independent variables used in this study are corporate governance, earnings management, size, and family ownership. While dependent variable in this study is the aggressive tax measures. Data were analyzed using multiple regression model with help of software SPSS version 21. Sample was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in the 2012-2015 period and obtaining a sample of 168 companies based on certain criteria. The result showed that the corporate governance and family ownership has no significant effect on aggressive tax measures. While earnings management and size has a significant effect on aggressive tax measures. It means that earnings management is due to avoid tax. Next, the bigger company shows that more aggressive in taxation policy.Keywords: Corporate Governance, Earnings Management, Size, Family Ownership, and Tax Aggressiveness
PENGARUH SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Rumah Sakit Swasta yang ada di Pekanbaru) Indra Ramadhany; Novita Indrawati; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to obtain empirical evidence about the influence of internal control system, information asymetry, suitability compensation and good corporate governance implementation to the tendency of accounting fraud. This study used primer data with quitonaiers. The population of this study was obtained from a sample of all hospital in Pekanbaru. The sample was determined using the saturated samples with unit of analysis of this study is a division of financial and procuremen, and respondent as many as 80, so the questionnaire is returned as many 52 pieces. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The result of the study showed that (1) partially the internal control affected the accounting fraud, (2) partially the informational asymmetrical affected the accounting fraud, (3) partially the compliance compensation affected to the accounting fraud, (4) partially the good corporate governance implementation contributed the accounting fraud and (5) simultaneously the internal control system, the informational asymmetry, compliance compensation, and the implementation good governance significantly affected the tendency of the accounting fraud.Keyword : fraud, internal, asymetry, compensation and corporate
PENGARUH MIGRASI MASUK DAN UPAH MINIMUM TERHADAP TINGKAT PENGANGGURAN DI KOTA PEKANBARU TAHUN 2000 - 2014 Juliyanti Maria Marpaung; Lapeti Sari; Eriyati '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how much influence the amount of migration in and the minimum wage on unemployment in the city of Pekanbaru years 2000-2014. This study is used quantitative research methods and using multiple linear regression. Results of the research by using multiple regression analysis known and simultaneous regression test (Test F) note that Fhitung is 6,080 and Ftable is 3.89 and the degree of probability (sig.) is 0.015 at 5% ( 0,05 )confidence level. It is thus known that Fhitung> Ftable (6.080> 3.89) shows that migration in and minimum wage simultaneously has effect and no significant effect on the unemployment rate in the city of Pekanbaru. Partial regression test (ttest) indicates that the variable-migration to have a positive relationship and have no significant effect while the minimum wage has a negative relationship and significant effect on the unemployment rate Pekanbaru years 2000-2014. The magnitude of the effect that the (R2) is 0.503, which means that the unemployment rate as the dependent variable is able to be explained by the independent variables named migration in and the minimum wage by 50.3% and the remaining 49.7% is explained by variables - variables other than research.Keyword : migration in, minimum wage and unemployment rate
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGELOLAAN KEUANGAN DAERAH, DAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Annisa, Vivid; Darlis, Edfan; ', 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze the effect of regional financial accounting system, financial management, and good governance on the performance of local government in the city of Pekanbaru. The population in this study are public servants of local government in the city of Pekanbaru SKPD consisting of 5 offices, 17 offices and 10 agencies. Mechanical sample selection using purposive sampling method. The sample in this study is the Head of Finance, Head of Programs and Staff Accounting / Finance, on the whole there were 3 respondents from each SKPD. So that the number of respondents in this study there were 96 respondents, but the amount of data that can be processed as many as 85 respondents. The data used is primary data sourced from respondents, with direct spreading questionnaire and analyzed using SPSS. Analysis of the data used in this study using multiple linear regression. The results of this study indicate that the area of financial accounting system, financial management and good governance on the performance of local government.Keywords: The area of financial accounting system, financial management, good governance, local government performa
PENGARUH CORPORATE SOCIAL REPONSIBILITY, PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2015) Azzahra Dita Reminda; Amries Rusli Tanjung; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the effect of corporate social responsibility, profitability, firm size, and capital intensit on the extent of tax aggresiveness. Independent variables used in this study are corporate social responsibility, profitability, firm size, and capital intensity while the dependent variable in this study is tax aggresiveness are measured using Effective Tax Rate (ETR). The population in this study is the banking company on the Indonesian Stock Exchange listed in 2013-2015. The sample was determined by the purposive sampling method and obtain 30 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 21,0. Of the result of the testing that has been done, that corporate social responsibility, profitability, and firm size has significant value on tax aggresiveness. Meanwhile capital intensity have no significant effect on tax aggresiveness. Based on total adjusted R-square result proved that variables of corporate social responsibility, profitability, firm size, and capital intensity effect on tax aggresiveness results of 43% while the rest of 57% were affected by other variables that were not performed in this study.Keywords: Corporate Social Responsibility, Profitability, Firm Size, Capital Intensity, Tax Aggresiveness
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Chici Claraini; Enni Savitri; Meilda wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of good governance, internal control system the government and style leadership on the performance of local government in District Government in Rokan Hilir. The research samples are selected by using questionnaire survey method were many as 124 people are respondents. The population in this study is 31 working units Rokan Hilir district. The analytical tool used is multiple regression assisted with SPSS Windows ver 19. The results showed of good govermance, internal control system the government and style leadership significant effect on the performance government. In this research the size of the influence inflicted R square of 0,663 shows that variable good governance, internal control system the government and the style leadership simultaneously explain performance variables of 13,8% while the rest 86,2% influenced by other variable not guilty in this study. .Keyword : Good Governance, Internal Control System the Government, Style Leadership and The Performance Government

Page 128 of 272 | Total Record : 2715

 126   127   128   129   130 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 7, No 1 (2024): : (Januari - Juni) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue