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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
 129   130   131   132   133 
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, FINANCIAL LEVERAGE, DAN UKURAN KAP TERHADAP PERATAAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Pada Perusahaan Go Publik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014) Luciana Dwiastuti; Restu Agusti; 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

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Abstract

The purpose of this study was to test the Effect of Institutional Ownership Structure, Financial Leverage, And Size Of Flattening Kap Profit By Company Size As Variable Moderation.The target population in this study include Property and Real Estate companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is regression analysis moderation.Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) Institutional Ownership has no significant effect on Income smoothing. 2) Financial Leverage has a significant effect on Income smoothing. 3) Auditor Size has a significant effect on Income smoothing. 4) Company Size has no significant effect on Income smoothing. 5) Interaction Institutional Ownership and Firm Size has no significant effect on Income smoothing. 6) Interaction Financial Leverage and Firm Size has a significant effect on Income smoothing. 7) Interaction Firm Size and Firm Size has a significant effect on Income smoothing.Keywords: Institutional Ownership Structure, Financial Leverage, Firm Size, Income Smoothing and Company Size.
PENGARUH KOMITMEN PROFESIONAL, LINGKUNGAN ETIKA, SIFAT MACHIAVELLIAN DAN PERSONAL COST TERHADAP INTENSI WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Perbankan yang berada di Kota Pekanbaru) Taufiq Nugraha; Nur Azlina; Julita '
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 study aims to examines the effect of proffesional commitment, environmental ethics, machiavellian and personal cost on Intention whistleblowing, and Retaliation as Moderating Variable. The sample of this study is auditors of 39 banking companies that listed in the Pekanbaru city. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression method using SPSS 20 version. The results showed that Professional commitment has effect by significance value as 0.035 and H1 accepted. Variable Environtmental ethical has effect by significance value as 0.000 and H2 is accepted. Machiavellian variables has effect by significance value as 0.026 and H3 accepted. Variable Personal Cost has effect by significance value as 0.008 and H4 accepted. Variable Proffessional Cimttment has effect and moderated by Retaliation with significance value as 0,000 and H5 accepted. Variable Environtmental Ethic has effect and moderated by Retaliation with significance value as 0,000 and H6 accepted. Variable Machavellian has effect and moderated by Retaliation with significance value as 0,012 and H7 accepted. Variable Personal Cost has effect and moderated by Retaliation with significance value as 0,006 and H5 accepted.Keyword: Whistleblowing, Commitment, Environtmental, Machiavellian, Cost, Retaliation.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK (Studi pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Tampan) Lya Octavia; Desmiyawati Desmiyawati; Devi Safitri
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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This study aimed to examine the effect of the tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation to tax evasion. The population in this study were all individuals who become individual taxpayers registered in the Primary Tax Office Tampan. types of samples used by researchers is convinience sampling. The samples in this study were the individual taxpayer whoever enjoyed the service at the Tax Office Primary Tampan Pekanbaru. The samples used in this study was 100 respondents. This hypothesis is then tested using multiple linear regression analysis with SPSS version 20. These results indicate that tax fairness, tax rates, the tax system, taxation and information technology and the possibility of fraud detected effect on tax evasion. While the accuracy of government does not affect the allocation of tax evasion. The magnitude of the effect of the independent variable on the dependent variable was 74.1%. While 25.9% are influenced by other variables not included in this regression model.Keyword: tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation
PENGARUH STRES KERJA, BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KEINGINAN BERPINDAH KERJA (TURNOVER INTENTION) PADA KARYAWAN PT. ALAS WATU EMAS KABUPATEN KAMPAR Deri Gusmanto; Marnis '; Marzolina '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to determine effect of work stress, organizational culture and job satisfaction to turnover intentions employees PT.Alas Watu Gold District Kampar. The population in this study all employees of PT. Alas Watu Gold totaling 110. While the sampling technique with the formula proposed by Slovin order to obtain a sample sebayak 86 people. Analysis of data using multiple linear regression with SPSS version 18:00. Based on the results of data analysis known that the stress of work, organizational culture and job satisfaction simultaneously and partially significant effect to turnover intentions employees at PT.Alas Watu Gold District Kampar. The large number of such influence is 47.5% Based on the results of data analysis known that the stress of work, organizational culture and job satisfaction simultaneously and partially significant effect on the labor turnover intentions (turnover intention) to employees PT.Alas Watu Gold District Kampar. The large number of such influence is 47.5%. Companies should consider factors that affect employees' desire to come out with a way to handle the stress of employees, pay attention to the organizational culture and improve job satisfaction in the work that the employee's desire for the exit can be minimized. With that employees will feel heavy for leaving the company.Keyword : Stress, Organizational Culture, Job Satisfaction and Turnover Intentions.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Abdul Hakim; Kirmizi Ritonga; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to test the Influence of Human Resources Competence, Implementation of Regional Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Report. The population in this study is the manager of the work unit or financial officers in the regional work units Indragiri Hulu that amounts 29 SKPD. The samples were selected by purposive sampling method. The data used in this research is primary data. Data collection method used is the method of documentation. The analytical method used in this research is multiple linear regression analysis. Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) Competence Human Resources affects the Quality of Local Government Financial Report. That is, the better the Competence of Human Resources, it will improve the Quality of Local Government Financial Report. 2) Implementation Regional Financial Accounting System affects the Quality of Local Government Financial Report. That is, the better the Regional Financial Accounting System Implementation, will improve the Quality of Local Government Financial Report. 3) Government Internal Control System affects the Quality of Local Government Financial Report. That is, the better the Internal Control System run by the Government, will improve the Quality of Local Government Financial Report.Keywords: Competence of Human Resources, Implementation of Regional Financial Accounting System, Internal Control System and Quality of Financial Statements
PENGARUH PROFITABILITY, KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, DAN CAPITAL INTENSITY RATIO TERHADAP TARIF PAJAK EFEKTIF (EFFECTIVE TAX RATE) (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Delly Ria; M Rasuli; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study to analize the effect of profitability, independent commissioner, audit committe, leverage, and capital intensity ratio to the Effective tax rate (Empiral Study on Transportation Companies listed in Indonesia Stock Exchange period 2012-2015).This study using purposive sampling technique in which this study took company data transportation listed on the Stock Exchange in the period 2012-2015. The population of this research were 33 companies with a selected sample of the sample is based on research criteria as many as 10 companies sampled. Multiple regresion is used to test the hypothesis. After it was tested by using SPSS version 23. The results of this study declare that the profitability, audit committe, and leverage has a significant impact on the effective tax rate. While independent commissioner and capital intensity ratio has no effect on the effective tax rate. Adjusted R Square shows the value of 0,241. It means that 24,1% change in the effective tax rate is affected by the determinant variables in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Effective Tax Rate, Profitability, Independen Commissioner, Audit Committe, Leverage, and Capital Intensity Ratio
PENGARUH RATING OBLIGASI DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN DEBT TAXSHIELD SEBAGAI VARIABEL MODERASI DI PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2011-2015 Maisyaroh Maisyaroh; Edyanus Herman Halim; Rendra Wasnury
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study aims to analyze Debt Tax Shield moderate the influence of bond rating on capital structure. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period of 2011-2015. Dependent variable in this research is capital structure measured by Debt to Equity Ratio (DER), while independent variable is bond rating and firm size and moderation variable is Debt taxshield. This study has a population of 137 companies in manufacturing companies listed on the Indonesia Stock Exchange period 2011-2015. This research uses purposive sampling technique and sample which fulfill as many as 44 companies. The method of data processing using multiple regression analysis and regression of moderation. SPSS software version 21.00. The result of the research shows that the variable of bond rating has a significant positive effect to the capital structure in the manufacturing company for the period of 2011-2015. The size of the company has a significant positive effect on capital structure in the manufacturing company for the period of 2011- 2015. Debt Tax Shield does not moderate the bond rating relationship to the capital structure and is insignificant as well as with the positive variable value in the manufacturing company for the 2011-2015 period. Debt Tax Shield moderates the firm size relation to the capital structure and is significant and with the negative variable value in the manufacturing company for the period of 2011- 2015.Keywords : Bond rating, Company size, Debt Tax Shield, capital structure
PENGARUH KOMITMEN ORGANISASI, KEPUASAN KERJA DAN BUDAYA ORGANISASI TERHADAP TURNOVER INTENTION PADA KARYAWAN HOTEL MUTIARA MERDEKA PEKANBARU Annisa Noviani Rachmah; Machasin '; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

satisfaction of job and organizational culture to turnover intention employees At Hotel Mutiara Merdeka Pekanbaru. This Research Obyek is employees at Hotel Mutiara Merdeka Pekanbaru. As for becoming population in this research HotelMutiara Merdeka Pekanbaru which is amount 130 people. While method intake of sample conducted by using formula of Slovin so that the amount of sample obtained by counted 98 people. In analyse data to data which have been got, writer use method equation of doubled linear regression, by using program of SPSS (Statistical Product and Service Solution). From result of examination which have been conducted, test of regression by simultan (uji-F) and by parsial (uji-T) indicated that correctness of commitment organizational, satisfaction ofwork, and organization culture have an effect on to intention turnover at Mutiara Merdeka Hotel Pekanbaru, organizational commitment have an effect on to intention turnover at Mutiara Merdeka Hotel Pekanbaru, satisfaction of work have an effect on to intention turnover at Mutiara Merdeka Hotel Pekanbaru,cultural of organization have an effect on to intention turnover at Mutiara Merdeka Hotel Pekanbaru.Keywords: Commitment, Satisfaction, Culture, and Turnover Intention
ANALISIS PENGUKURAN KINERJA REKSA DANA SAHAM YANG TERCATAT PADA BURSA EFEK INDONESIA PADA KONDISI PASAR BULLISH DAN BEARISH Corry Sutrisna; Yulia Efni; Andewi Rokhmawati
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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This study aims to determine the measurement of the performance of the Equity Mutual Fund Listed in Indonesian Stock Exchange in Bullish and Bearish Market Conditions. The population in this study is a mutual fund shares listed in Indonesian Stock Exchange on July 21, 2014 until December 29, 2015 as many as 182 equity mutual fund shares. The sampling is done by using the method of pusposive sampling thus obtained a sample of 56 equity mutual fund shares. Analysis of the data used is quantitative descriptive with wilcoxon signed range test which were processed with SPSS version 17:00. The test results show that there is no significant difference between Sharpe Index equity mutual funds, Treynor Index equity mutual funds and Jensen Index equity mutual fund shares than the market performance in a bullish market conditions. There are significant differences between Sharpe Index equity mutual fund shares than the market performance on the bearish market conditions. There are no significant differences between Treynor Index equity mutual funds and Jensen Index equity mutual funds compared to market performance in the bearish market conditions. There are significant differences between Sharpe Index and Treynor Index in bullish and bearish market conditions. And there are no significant differences between Jensen Index in bullish and bearish market conditions. Investors and prospective investors should look at the performance of the equity mutual fund before investing to determine the level of benefits and risks that can be obtained and see the market conditions at the time of investingKeyword : Mutual Fund, Sharpe Index, Treynor Index, Jensen Index and Market Performance
PENGARUH BUDAYA ORGANISASI, KOMPENSASI NON FINANSIAL DAN JOB INSECURITY TERHADAP TURNOVER INTENTION PT. PARIT PADANG PEKANBARU Benny Saputra; Dewita Suryati Ningsih; Deny Danar Rahayu
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted at PT Parit Padang Pekanbaru in order to determine the effect of variable Cultural Organization, Compensation and Job Insecurity Nonfinancial simultaneously on Turnover Intention in PT Parit Padang Pekanbaru. This study uses primary data obtained from interviews and giving questionnaires to all employees of PT Parit Padang Pekanbaru. Secondary data were obtained relating to the object and the organizational structure of the population in this study were all employees that numbered 43 people and sampled. The analytical method used in this study is the linear regression method berganda.Dari results of testing that was done, simultaneous regression test (Test-F) showed that the variables of Organizational Culture, Compensation and Job Insecurity Nonfinancial simultaneously significant effect on Turnover Intention. From the results of the partial test (t-test) showed that the variables of Organizational Culture, Compensation and Job Insecurity Nonfinancial significant effect on Turnover Intention. The result of the calculation of the coefficient of determination (R2) is equal to 0.794, which means, variable Organizational Culture, Compensation and Job Insecurity Nonfinancial together affect the Turnover Intention, while the rest influenced by other variables not examined in this study.Keyword: Organizational Culture, Compensation Non financial, Job Insecurity and Turnover Intention

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