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
 128   129   130   131   132 
PENGARUH KOMPETENSI, KOMITMEN ORGANISASIONAL DAN PROFESIONALISME GURU TERHADAP KINERJA GURU (Studi PadaSekolah Al AzharSyifa Budi II Kota Pekanbaru) Bayu Ardinata; Marzolina '; Sjahruddin '
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 conducted to analyze The Influence of Competence, Organizational Commitment and Teachers Professionalism on Teachers Performance (Study at Al Azhar Syifa Budi II Pekanbaru City School).There are independent variables in this research such as Competence(X1), Organizational Commitment (X2), Teachers Professionalism (X3) and Teachers Performance (Y) as dependent variabel. The population of this study were all teachers at Al Azhar Syifa Budi II Pekanbaru City School and total sample were 58 peoples. Multiple regression method are chosen for data analysis by SPSS version 21. The result of this research shows that Competence, Organizational Commitment and Teachers Professionalism both simultaneously and partially had effects with Teachers Performance at Al Azhar Syifa Budi II Pekanbaru City School. Response of all variables give a different result each other. Competence were dominant factor towards Teacher Professionalism. Test result by simultaneously test obtained Fcount ((45,593) > Ftable (2,776) that means all those 3 dependent variable had simultaneous effect to teacher performance. The expectation of this research is Al Azhar Syifa Budi II School should improve Competence, Organizational Commitment and Teachers Professionalism among teachers in order to improve Teachers prerformance.Keyword: Competence, Commitment, Professionalism and Performance
ANALISIS FAKTOR-FAKTOR PENYEBAB STRES KERJA PERAWAT (DARI SUDUT PANDANG ERGONOMI) DI RUMAH SAKIT SYAFIRA KOTA PEKANBARU Yesmianti '; Samsir '; Rio J M Marpaung
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 take effect on the caused by the independent variable that consists of Workload, Individual Role in Organization and Personality One of the Nurses Job Stress. This study uses census or sample saturated. This method mengisisyaratkan all members of the sample population as sample, due to the limited number of samples. So in this research, the sample is the entire population of 97 respondents. The method used in this research is multiple linear regression to analyze the effect of partial and simultaneous with SPSS (version 17.0). From the testing that has been done, simultaneous test (F test) showed that Workload, Dlama Individual Role of the Organization, and Personality Someone together have a significant effect on Nurses Job Stress. Partial test (t test) showed that Workload has the most influence kuatter the Nurses Job Stress, whereas Individual Role in Organization and Personality One need to have an influence on Nurses Job Stress. The magnitude of the effect that the (R ^ 2) by these three independent variables together against the dependent variable of 49.1% while the remaining 50.9% is influenced by other variables that are not included in this study.Keywords : Job Stress, Workload, Individual Role In Organization, and One’s Personality.
PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN GROWTH OPPORTUNITIES PADA PERUSAHAAN GO PUBLIC TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada PerusahaanManufaktur Yang TerdaftarDi Bei Periode 2011-2016) Novita, Elva Chelia; Kamaliah, Kamaliah; Kurnia, Pipin
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 This Research is to Analyze The Effect Of Managerial Ownership, Debt Covenant And Growth Opportunities To Application Conservatism On Accounting On The Manufacture Company Listed Go Public On The BEI. The population in this study are companies listed on the BEI in 2011 - 2016. The sample studied consisted of 83 samples of Manufacture companies from 2011-2016. The analysis technique used to perform hypothesis testing is purposive sampling.The results show that the Managerial Ownership And growth Opportunities Has Effect on Accounting Conservatism, while Debt Covenant has no effect on the Accounting Conservatism. The Managerial Ownership shows a significance value of 0.000. The Debt Covenant shows a significance value of 0.0289. The Growth Opportunities shows a significance value of 0.017.Keyword : Accounting Conservatism, Managerial Ownership, Debt Covenant, And Growth Opportunities.
PENGARUH KESEMPATAN INVESTASI, RATING OBLIGASI TERHADAP BIAYA UTANG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di BEI) Lila Nurcahyanti; Haryetti Haryetti; Akhmad Fauzan Fathoni
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

This study is motivated by many inconsistencies of previous research and the lack of related research conducted on the non financial sector. This study aims to analyze the influence of invesment opportunity set (IOS), bond rating, and on the cost of debt (COD) with firm size as anmoderating variable. Moderation regression analysis (MRA) was used to analyze data. Using 50 sample of mining firms listed in Indonesia Stock Exchange from 2012-2015. The sampel in this study were selected using purposive sampling, the method of analysis used in this study is multiple moderating regression by using SPSS version 22.0 as the sottware for processing data. The result showed that IOS had a negative and significant impact toward COD, bond rating had a negative and not significant impact toward COD, and firm size had a positive and not significant impact toward COD,firms size is able moderate the influence of IOS and COD and firm size did not influence of bond rating and COD.Keywords :Investment Opportunity Set, Bond Rating, Firm Size, Cost Of Debt, Firm Performance, and MVBE.
ANALISIS PENGARUH FREE CASH FLOW DAN FINANCIAL LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Herlambang, Akbar Roy; H Halim, Edyanus; ', Haryetti
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 Free Cash Flow to earnings management, the effect of Financial Leverage to earnings management, Good Corporate Governance as a moderating variable influence of Free Cash Flow and Financial Leverage effect on earnings management. The population in this study is a company in Jakarta Islamic Index are listed on the Indonesia Stock Exchange (BEI) in the period 2010-2015. The dependent variable in this study is the earnings management, while the independent variable is the Free Cash Flow and Financial Leverage. This study has a population of as many as 51 companies in Jakarta Islamic Index are listed on the Indonesia Stock Exchange 2011-2015 period. This study using purposive sampling techniques and sample that meets as many as 19 companies. The analysis used is regression panel data, Based on the results of these tests show that Free Cash Flow negatively and no significant effect on Earnings Management, Financial Leverage has effect and significant effect on Earnings Management, Good Corporate Governance does not moderate influenced the Free Cash Flow to the Earnings Management but not significantly, and Good Corporate Governance weakenly the effect of Financial Leverage to the Earnings Management and significantly.Keyword: Free Cash Flow, Financial Leverage, Earning Management, and Good Corporate Governance
PENGARUH UKURAN KAP, OPINI AUDIT, KESULITAN KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Azalia, Rahmanita; Zirman, Zirman; Supriono, Supriono
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

This study examines to the influence of KAP size, audit opinion, financial distress, and tclient size against the auditor switching. The population was the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015, and the sample in this study with certain criteria, so that it obtained 12 companies as samples. The data collected with the financial report of the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015. The method of analysis used is multiple logistic regression. The independent variable in this study is the KAP size, audit opinion, financial distress, and client size using variable dummy. While the dependent variable is the auditor switching is also measured using a variable dummy. Based on the results of the analysis indicate that the KAP size has impact on the auditor switching, audit opinion has impact on the auditor switching, and the financial distress and client size no impact on the auditor switching. The most dominant variable influencing the auditor switching is KAP size because it has a beta value of 0.075 standard coefficient.Keywords : KAP size, audit opinion, finacial distress, client size, auditor switching.
PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN KOMPENSASI RUGI FISKAL, KEPEMILIKAN INSTITUSIONAL, DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2015) Fadila, Melisa; ', M. Rasuli; ', 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 research aims to analyze the influence of return on asset, leverage, company size, compensation tax losses, institutional ownership and political connections to tax avoidance. The populations in this research are manufacturing companies listed on the Indonesia stock exchange in 2011-2015. Sampling was done using purposive sampling method, based on data collection there are 44 manufacturing companies with 220 observations during five years. Analysis data method that is used on this research is multiple regressions using SPSS version 19.0. The result showed that return on asset have influence to tax avoidance, with t-count 4.257, t-table 1.971 and significance 0.05. Leverage have not influence to tax avoidance,with t-count 0.091, t-table 1.971 and significance 0.928. Company size has influence to tax avoidance, with t-count 2.505, t-table 1.971 and significance 0.05. Compensation tax losses have influence to tax avoidance, with t-count 3.965, t-table 1.971 and significance 0.05. Institutional ownership has influence to tax avoidance, with t-count 2.028, t-table 1.971 and significance 0.05. Political connections have not influence to tax avoidance, with t-count 1.461, t-table 1.971 and significance 0.145.Keyword : Tax Avoidance, ROA, Company Size, Compensation tax Losses, and Political Connections.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KOMITE AUDIT , DAN KESULITAN KEUANGAN TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2014 Fadel Iswandi Prawira; Yuneita Anisma; Lila Anggraini
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 identify and analyze the influence of board characteristics (board size, board independence, and board meet), audit committee ( audit committee size, audit committee independence, audit committee experts, and audit committee meet), and financial distress to audit fee. This research used secondary data from annual reports and financial reports of manufacturing industry which listed in Indonesian Stock Exchange (IDX) during 2010-2014 periods This study uses purposive sampling method and uses multiple linear regression as the analysis instrument, by Using SPSS (Statistical Product and Service Solution) ver. 17 software. The first and the fourth hypothesis shows that partially there are significant influences between the size of the board commissioner and the size of the audit committee on the audit fee. While the independent commissioner, the meeting intensity of the board commissioner, the independence of the audit committee, the size of the audit committee member’s expertise, the meeting intensity of the audit committee, and financial distress don’t influence significantly the audit fee. The influence of the characteristics of the board commissioner, audit committee and financial distress are 45,3%, while the remaining 54,7% is influenced by other variables.Keywords : board of commissioner , audit committe, and financial distresss.
PEGARUH KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang dan Medan Ilman, Rizki; Kirmizi, Kirmizi; Natariasari, Riska
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 aimed to examine the influence of role conflict and role ambiguity to auditor performance. This research also examined whether the emotional quotient is able to moderate the influence of role conflict and role ambiguity to Auditor performance. The population in this research is the auditor who worked on Public Accounting Firm in Pekanbaru, Padang, and Medan. The total sample in this research were 25 Public Accountant Firm with 100 respondents. The sampling technique in this research using purposive sampling method with the criteria of all auditors (partner, manager, senior auditor and junior auditor) who works in the Public Accountant Firm with experience working as an auditor at least 1 year. These results indicate that 1) Role Conflict have significant influence to auditor Performance with significantly value 0,000. 2) Role Ambiguity have significant influence to Auditor performance with a significantly value of 0.024. 3) Emotional quotient is able to moderate influence Role Conflict to Auditor Performance with significantly value 0,000. 4) Emotional quotient is able to moderate influence Role ambiguity to Auditor performance with significanly value 0,035.Keyword : Auditor Performance, Role Conflict, Role Ambiguity, Emotional Quotient
PENGARUH PROFESIONALISME, GENDER DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT AUDITOR INTERNAL PADA SATUAN PENGAWAS INTERNAL PERGURUAN TINGGI DI SUMATERA : KONFLIK PERAN SEBAGAI VARIABEL MODERASI Atika Faizah; Vince Ratnawati; Susilatri '
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 look effect of professionalism, gender and complexity task of auditors judgment of internal audit in internal control unit of higher education in sumatra with role conflict as a moderating variable. The research was conducted on the Internal Audit Unit of the few universities in Sumatra This study time for 3 months commencing at the time of execution of this thesis. The population in this study is an internal auditor at the College in Sumatra. The sample in this study were all located on the Internal Auditor College in Sumatra. This study used a questionnaire as a primary data. Methods of data analysis used in this research is to use a simple linear regression based on the functional relationship or causal one independent variable with the dependent variable. The results of the study explained that the professionalism variables affect the judgment while the gender audit and the complexity of the task has no effect on audit judgment. And conflicting roles only able to moderate the influence of professionalism to the audit judgment, while gender and the complexity of the task is not able to moderate influence on audit judgment. In this study, there are still many limitatios and short comings the effect of independent variables on thedependent variable can only explain by 86,3%, hence more independent variable are needed.Keywords: Professionalism, Gender, Complexity And Audit Judgment

Page 130 of 272 | Total Record : 2715

 128   129   130   131   132 

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