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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 2,706 Documents
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Pengaruh pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran (studi empiris pada satuan kerja perangkat daerah di kabupaten kampar) Julio Herdi Peuranda; Raja Adri Satriawan; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is conducted to analyze the influence of effectiveness of budget control to echelon III and IV in SKPD Kampar regency. The research consists of a dependent variable that is effectiveness of budget control (Y) and two independent variables which preventive (X1) and detective control (X2).The population in this research is all of echelon III and IV officials in SKPD Kampar regency with eightyeight respondents using purposive sampling technique. Data analysis using quantitative method with SPSS version seventeen.The result of this research convey that all of the independent variables simultaneously affect the effectiveness of budget control significantly. At partially test only detective control has effect significantly while the others independent variables affect not significantly. Adjusted R square show at moderate level (fifty one point three percent). It means fourty eight point seven percent has affect by other variable beyond this research.Keywords: Preventive and detective control, effectiveness of budget control
Pengaruh role stress, gender, struktur audit dan profesionalisme terhadap kinerja auditor bpk-ri perwakilan provinsi riau Ramadika, Adhitio Pratama; Nasir, Azwir; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study aimed to examine the role stress, gender, audit structure, andprofessionalism on auditor performance of BPK-RI representative Riau province.The sample was taken using the method of purposive sampling from BPKRIrepresentative Riau province. The sampling used was of 50 samples. Themethod of analysis in this study using multiple regression.The results of this study indicate that gender and audit structure effect onauditor performance. While role stress and professionalism does not effect on riskmanagement disclosure.Keyword: Role stress, gender, audit structure, professionalism, auditorperformance.
Pengaruh pengawasan preventif, pengawasan detektif dan penganggaran berbasis kinerja terhadap efektifitas pengendalian anggaran (studi empiris pada skpd kabupaten kuantan singingi) Hendrawan, Jaka; ', Kamaliah; ', Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to look at the Effects of Preventive Monitoring, Surveillance Detective and Effectiveness Against Performance-Based Budgeting on Budgetary Control of the Regency Kuantan Singingi. The population in this study are all compulsory service Performance Accountability Report Government Agencies in the County Government Kuantan Singingi, Riau province, amounting to 29 offices. While the sample is employees who participate in the budgetary participation Kuantan Singingi District Government as a whole, amounting to 93 people. To test the hypothesis of the study used multiple regression analysis method with the help of SPSS software. The results show that preventive control does not significantly influence the effectiveness of budgetary control. While the detective monitoring and performance-based budgeting significantly influence the effectiveness of budgetary control with empirical studies on Kuantan Singingi district offices. Donations effect of preventive monitoring, supervision and performance-based budgeting detective on the effectiveness of budgetary control with empirical studies in the Kuantan district offices Singingi by 52.9%.Keywords: Effect of Preventive Monitoring, Surveillance Detective, Performance Based Budgeting and Budgetary Control Effectiveness.
Pengaruh opinion shopping, reputasi auditor, disclosure, dan ukuran perusahaan terhadap penerimaan opini audit going concern pada perusahaan manufaktur 2011-2013 yang listing di bursa efek indonesia Putri, Tria Widiastuti; ', Rasuli; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity.In this study, we attempt empirically to investigate the relationship between Opinion Shopping, Auditor Reputation, Disclosure, and Company Size, on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All manufacturing company listed in Indonesia stock Exchange that received going concern audit opinion from 2011-2013 are used as the population. Logistic Regression is used to test the hypothesis.From the results, indicate that Opinion Shopping, Disclosure and Company Size is significantly affect on receiving of going concern audit opinion. While the others Auditor Reputation are not significantly affect on receiving of going concern audit opinion of a company.Keywords: Opinion Shopping, Auditor Reputation, Disclosure, and Company Size.
Pengaruh Jumlah Anggota, Volume Usaha Dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit Pada Koperasi Di Kabupaten Kampar Rafika Sary; Restu Agusti; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the numberof members, the business volume and liquidity affect the demand for audit service. The population in this study were 182 cooperatives and the research sample is 87 cooperatives in Kampar. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume and liquidity of cooperatives. The data used in form of cooperative financial reports in fiscal year 2012 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 21. The conclusion of this research is variable business volume and liquidity affect on demand for audit services, while number of members does not influence the audit service.Keyword: number of members, business volume, liquidity, audit
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN NATUNA (Tahun Anggaran 2009-2013) Gustra Arianda; Nurazlina '; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research aims to analys the progress of district finance ability tosupport the autonomy of natuna among 2009-2013.The type of thies research is descritive comparative. Data of this researchare based on APBD and then analys by the ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios.Based on the results of the analysis has been done obtained thefollowing results: Based on the ratio of local financial autonomy was performe the ability to pay a goverment programe, development and service to the society that have paid tax and retibution as a source of income of the district. the ratio of local financial autonomy is 2.11%. It meant the value of the ratio of local financial autonomy is too low. The degree of fiscal decentralization of Natuna District among 5 years is average of 2.70%. it meant the ability of Natuna ability goverment to increasing PAD and pay the expences of development still bad. Routine ability index ratio of Natuna District among 5 years is average of 2.73%.It meant the value of the Routine ability index ratio is too low. The ratio ofharmony have a result that routine expenditure is bigger than the development expenditure. It meant the goverment's fund still priorited to support a routine expenditure, so that the development expenditure will be small relatively. While growth ratios desciptive an ability iof district goverment to proof and increase the success from period to another period. Growth ratios among 5 years are 3 times positive growth suce as 2011, 2012 and 2013 but once negative growth in 2010.Key Word : ratio of local financial autonomy, the degree of fiscaldecentralization, routine ability index, the ratio of harmony and growthratios.
Pengaruh Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi Terhadap Kinerja Pemerintah Daerah (Studi Pada Pemerintah Daerah Kabupaten Kampar) Siti Aisyah; Kirmizi '; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of good governance, leadership style, organizational commitment and organizational culture on the performance of local government in District Government of Kampar. The research samples are selected by using questionnaire survey method were 18 manager in the special district of Kampar. The analytical tool used is multiple regression. The result showed show that: (1) good governance has positive influence on the performance of local government, (2) leadership style has positive influence on the performance of local government (3) organizational commitment has positive influence on the performance of local government (4) organizational culture does not affect the performance of local government.Keywords: Good governance, leadership style, organizational commitment and Organizational culture, performance of local government
Pengaruh Komitmen Organisasi, Lingkungan Kerja, Dan Kompetensi Terhadap Kinerja Karyawan Bagian Akuntansi Dengan Kepuasan Kerja Sebagai Variabel Moderating ( Pada Perusahaan Perbankan Di Kota Pekanbaru ) Indah Dwi Lestari; Vince Ratnawati; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aims to know the influence significant of a organizational commitment, work environment, and competency of the employees performance in the accounting department with job satisfaction as moderating variable. The population in this study is a employees in the accounting department in the banking companies in Pekanbaru. The sampling method used in this study is the random sampling method. The stastical method used to test the research hypothesis is multiple regression using SPSS 17 software.The results of this research show that the variables that significantly affect the employee's performance in the accounting department of banking companies is variable organizational commitment, work environment, and competency. Variable job satisfaction was significantly moderated the effect of organizational commitment on employees performance in the accounting department. And variable job satisfaction was not significantly moderate the effect of the work Environment and competency on employees performance in the accounting department.Keywords: employees performance, organizational commitment, work environment, competency and job satisfaction.
Pengaruh Profitabilitas, Leverage, Porsi Kepemilikan Saham Publik Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Dalam Laporan Tahunan Perusahaan Food & Beverages Yang Listing Di Bursa Efek Indonesia Lamia, Fathia Vivie; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to empirically examine the effect of profitability, leverage, the portion of public ownership and board size on corporate social responsibility disclosure coorporateThe population of this study are Food & Beverages company listed in Indonesia Stock Exchange (2009-2012). The sample is part of the number and characteristics possessed by the population. The sample selection was conducted using purposive random sampling as many as 18 companies. Data analysis in this study uses regression analysis is basically the study of the dependence of the dependent variable (bound) with one or more independent variables (explanatory variables / bound)Based on the first hypothesis indicates that there is a partial significant effect of CSR Disclosure profitability. Under the second hypothesis indicates that there is a partial significant effect of leverage on CSR Disclosure. Under the third hypothesis indicates that the partial there is significant influence between the Public Shareholding Portion CSR Disclosure in Companies Food and Beverage. Based on the fourth hypothesis indicates that there is no partial significant effect between the size of the Board of Commissioners on CSR Disclosure in Companies Food and Beverage. Based on the above calculation values obtained coefficient of determination (R2) of 0.371. This suggests that the Profitability, Leverage, Public Shareholding Portion, Size BOC and CSR simultaneously providing 37.10% of the effect of CSR disclosure.Keywords: Profitability, Leverage, Public Shareholding Portion Size BOC and Disclosure of Corporate Social Responsibility
Pengaruh struktur aktiva, profitabilitas, pertumbuhan penjualan, kebijakan deviden dan resiko bisnis terhadap struktur modal pada perusahaan Food And Beverages yang terdaftar di BEI periode 2010-2012 Christina Wijaya; Restu Agusti; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This reserach aims to examine and analyze how the effect of asset structure, profitability, sales growth, dividend policy and business risk on capital structure at Food And Beverages companies listed in Indonesia Stock Exchange for 3 years 2010-2012.The analytical method used is multiple regression. Before the t test, first test the classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticity. Once free of the classical assumptions, hypothesis testing using t-test to see the effect of each independent variable on the dependent variable partially.The results of this analysis it is known that the structure of assets and sales growth affects the capital structure. While profitability, dividend policy and business risk does not affect the capital structure of the company 2010-2012 Food And Beverages.Keywords : Capital structure, asset structure, profitability, sales growth, dividend policy and business risk.

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