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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
 130   131   132   133   134 
PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN KEUANGAN DAERAH, DAN TRANSPARANSI ANGGARAN TERHADAP PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Gerryan Putra; M. Rasuli '; Eka Haryani
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 aimed to examine the effect of financial accountability, oversight, and transparency of the budget to the financial management of the district government indragiri upstream Regional Work Units in the District Indragiri Upstream Research conducted on 23 local work unit, which consists of 15 offices and 8 agencies located in Indragiri Hulu in 2016. Data collected from 44 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generatetest classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. the results of this study showed no effect on the financial accountability of financial management, the H1 is rejected. While the t test toanswer the hypothesis 2 shows that there is a positive influence on the financial control of the area of the financial management with a significance of 0.002 at p <0.05. This shows that the area of financial supervision positive effect onfinancial management, this means that H2 is accepted. This means that if the supervision is good, controlled, and systematical, the financial management will be good too, while the t test to answer the hypothesis 3 shows that there is apositive effect of budget transparency on financial management with 0.000 significance at p <0.05. This shows that the positive effect on the budget transparency, financial management, this means the H3 is accepted.Keywords: financial accountability, supervision, transparency, management, and systematical
PENGARUH SIFAT MACHIAVELLIAN, LINGKUNGAN ETIKA DAN PERSONAL COSTTERHADAP INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada Bank BRI Provinsi Riau) Giovanni Riand; Azwir Nasir; Eka Hariyani
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 this study to examine the effect of machiavellianism, ethical environment and personal cost to whistleblowing intention. Based on purposive sampling method, this study used a sample of 86 respondents who work as internal auditors in BRI Bank Riau Province. This study used primary data with quetionary. Data were analyzed using multiple regression analysis with SPSS 17 processing. Variable in this study was whistleblowing intention as dependent variable, machiavellianism, ethical environment and personal cost as independent variable. The results showed that (1) machiavellianism effect on whistleblowing intention, with significant value 0,005 < 0,05, (2) Ethical environment effect on whistleblowing intention, with significant value 0,003 < 0,05, (3) personal cost effect on whistleblowing intention with significant value 0,005 < 0,05. The coefficient of determination in this study was 37%, where as 63% are influenced by variables that are not observed in this research model.Keywords : Machiavellianism, ethical environment, personal cost, whistleblowing
PENGARUH KOMITMEN PROFESIONAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BRI Provinsi Riau) Desi Rianti; Azwir Nasir; Eka Hariyani
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 the Auditor Profesional Commitment Against Intention Doing Whistleblowing In retaliation As Moderating Variable. This study uses a quantitative approach. Data collection techniques used is by using a questionnaire instrument. The study was conducted at the BRI Riau Province. Object of research is the perception of all internal auditors on BRI Riau Province about auditor’s proffesional commitmen on Whistleblowing Intention with retaliation as moderating variable. The population in this study are all internal auditors BRI have worked over one year exist in the Riau province. The sampling technique used was purposive sampling with the number of respondents 86 people. Data analysis method used is simple linear regression analysis processed using SPSS 17:00 for Windows. The results showed that (1) the auditor's professional commitment effect on intentions do whistleblowing, with significant value 0.000 <0.05 (2) Commitment to Professional Auditor moderated by retaliation does not affect the intention of doing whistleblowing, with significant value 0.664 <0.05. The coefficient of determination in this study was 19,8%, whereas 80,2% are influenced by variables that are not observed in this research model.Keywords : Auditor’s Proffesional Commitment, Retaliation And Whistleblowing Intention.
PENGARUH KETIDAKAMANAN KERJA, KEPUASAN KERJA, DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION PADA PT. RIAU CRUMB RUBBER FACTORY (RICRY) PEKANBARU Auliya Annisa; Taufiqurrahman &#039;; Kuniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine how the effects of job insecurity, job satisfaction and organizational commitment on turnover intention at PT. Riau Crumb Rubber Factory (RICRY) Pekanbaru. As for the population in this study were all employees of PT. Riau Crumb Rubber Factory (RICRY) Pekanbaru numbering 84 people and the entire population to be sampled in this study, so this research is census method .. Analysis of the data used is descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done by the researchers showed that job insecurity, job satisfaction and organizational commitment simultaneously and partially significant effect on Turnover Intention at PT. Riau Crumb Rubber Factory (RICRY) Pekanbaru. In terms of turnover intention, the company should pay more attention and be able to anticipate early losses that will occur because the turnover of employees who want to quit the company and seek a job in another company so that the company does not lose competent human resources by considering the convenience of employees at work, job satisfaction of employees and organizational commitment and the company is able to achieve its goals. and the company should pay more attention to the perceived job insecurity of employees by providing certainty to the continued employment of employees, in the future.Keywords : Job Insecurity, Job Satisfaction, Organizational Commitment, and Turnover Intention
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KEADILAN DISTRIBUTIF TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Ray Farandy; Emrinaldi Nur DP; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to examine (1) the effect of internal control effectiveness on tendency accounting fraud, (2) the effect of internal control effectiveness on tendency accounting fraud through job satisfaction, (3) the effect of compensation suitability on tendency accounting fraud,(4) the effect of compensation suitability on tendency accounting fraud through job satisfaction, (5) the effect of distribution justice on tendency accounting fraud, and (6) the effect of distribution justice on tendency accounting fraud through job satisfaction. The sample on this study are all of SKPD in Pekanbaru city 2016. There are 17 departments that used as a samples. Hipotesist in this study are tested using Partial Least Square (PLS) program ver. 2.0. The samples in this study were choosen using pusposive sampling method. This study used a primer datas obtained through questionnaires given to chief financial officer, chief financial subpart and 2 staff that work at financial office. From 68 sets questionnaires distributed, 64 sets questionnaires returned and analyzed. The result of direct examination in this study found that internal control effectiveness, compensation suitability directly effect the tendency accounting fraud, meanwhile distribution justice does not directly effect the tendency accounting fraud. The indirect examination found that internal control effectiveness, compensation suitability, and distribution justice effect the tendency accounting fraud through job satisfaction as an intervening variable.Keywords: Internal Control Effectiveness, Compensation Suitability, Distribution Justice, Tendency Accounting Fraud and Job Satisfaction
PENGARUH INDEPENDENSI, KOMPETENSI, PENGETAHUAN DALAM MENDETEKSI KEKELIRUAN DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Bandung) Utami, Shinta; Anugerah, Rita; ', Rofika
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 independency, competence, knowledge to detect errors , and experience of auditor to the materiality level consideration. 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 Bandung. The samples of the study are all companies were selected by purposive sampling method. Based on the criteria, 50 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 independency, competence, knowledge to detect errors, and experience of auditor have a significant relationship with the level of materiality on Public Accounting Firm (KAP) in Bandung. The amount of R Square (R2) of 0,512 gives the sense that the rate of 51,2% materiality considerations can be explained by the independency, competence, knowledge to detect errors, and experience of auditor while 48,8% can be explained by other variables.Keywords : Independency, Competence, Knowledge, Experience, and Materiality
PENGARUH KEPUASAN KERJA, KOMPENSASI NON FINANSIAL DAN LINGKUNGAN KERJA FISIK TERHADAP SEMANGAT KERJA KARYAWAN PADA KANTOR PT. PERKEBUNAN NUSANTARA V KEBUN LUBUK DALAM KABUPATEN SIAK Fikrian Hamdila Pratama; Dewita Suryanti Ningsih; Arwinence Pramadewi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted at PT. Perkebunan Nusantara V Kebun Lubuk Dalam Kabupaten Of Siak order to determine the effect of variable Job Satisfaction, non Financial Compensation and Work Environment Physical, simultaneously on Spirit of employees. This study uses primary data obtained from interviews and giving questionnaires to all employees of PT. Perkebunan Nusantara V Kebun Lubuk Dalam Kabupaten Of Siak. Secondary data were obtained relating to the object and the organizational structure of the population in this study were all employees that totaled 49 people and sampled. The analytical method used in this research is multiple linear regression method. From the testing that has been done, simultaneous regression test (Test-F) shows that job satisfaction variable, non-Financial Compensation and Working Environment Physical simultaneously significant effect on Spirit Employees. From the results of the partial test (t-test) showed that job satisfaction variable, non-Financial Compensation and Working Environment Physical significant effect on spirit employees. The result of the calculation of the coefficient of determination (R2) amounted to 0,656, which means, variable Job Satisfaction, non Financial Compensation and Working Environment Physical against spirit employees, while the rest influenced by other variables not examined in this study.Keywords: Job Satisfaction, Compensation Non Financial, Physical Work Environment and spirit employees
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015) Irfan Fajar Anjasmoro; Enni avitri; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aimed to examine the influence of good corporate governance, financial performance, and firm size on financial distress. The mechanism of good corporate governance in this study include the managerial ownership, institutional ownership, number of boards of directors, and proportion of independent board of commissioners, meanwhile the financial performance in this study are profitability and liquidity. The population taken in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2012 to 2015 which amounted to 427 companies. From the population obtained the total of samples of 67 companies which experiencing financial distress. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis. The results of this study show that (1) managerial ownership had no effect on financial distress, (2) institutional ownership had negative effect on financial distress, (3) the number of boards of directors had no effect on financial distress, (4) proportion of independent board of commissioners had no effect on financial distress, (5) profitability had negative effect on financial distress, (6) liquidity had no effect on financial distress, and (7) firm size had negative effect on financial distress.Keyword : managerial ownership, institusional ownership, number of boards of directors, proportion of independent board of commissioners, profitability, liquidity, firm size, and financial distress.
PENGARUH PENGAWASAN, KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP DISIPLIN KERJA (STUDI KASUS PADA KARYAWAN PT ELNUSA PETROFIN) PEKANBARU Lentina Hutabarat; Zulfadil Zulfadil; Prima Andreas Siregar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to determine the effect of supervision, compensation, and organizational culture on employee discipline of PT Elnusa Petrofin Branch Pekanbaru. As for the population in this study are all employees of PT Elnusa Petrofin Branch Pekanbaru as many as 223 people. This research use cluster random sampling method with slovin formula then selected 143 people sample. The method of analysis used in this research is quantitative descriptive method, simultaneous and partial analysis (multiple linear regression analysis with the help of SPSS program version 23.00) From the test result that has been done, simultaneous test (F test) shows that Supervision, Compensation, and Organizational Culture simultaneously have a significant effect on employee work discipline, whilw partial (t test) indicate that Supervision and Compensation partially significant to work discipline employees. The magnitude of the effect of the R2 by these three variables together on the dependent variable 46,1% while the remaining 53,9% is effect by other variables. Companies should pay more attention to discipline the employee to work with the maximum as leaders must have the courage to act decisively to apply penalties to subordinates who violate the rules. If there are employees who do not comply with work rules, the company reserves the right to give strict punishment for those employees. Sanctions here could be a suspension or dismissal of employees when the employee is no longer care for work discipline and reprimand from the boss.Keywords : Supervision, Compensation, Organizational culture, and Discipline Work
SEKTOR BASIS EKONOMI PERTANIAN DI PROVINSI RIAU (PERIODE 1997-2015) Alhaq, Qowiy; Basri, Syafril; Setiawan, Deny
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 research aims to determine the basic sector and non-sector economic base of agriculture in the province of Riau. The object of this research is Riau Province which that region dominated by agriculuture sector. The analytical method used in this research is descriptive and quantitative methods. This research uses an annual datas from 1997 to 2015 which get from Riau Province Statistical and analyzed with Location Quotient (LQ), Share Analysis and Typology Klassen. Research of Location Quotient and Typology Klassen concluded that the plantation subsector, forestry subsector, also subsector of agriculture and hunting are the economic base in the agricultural sector in the province of Riau. This is indicated by the value of PB ≥ 0 and LQ ≥ 1. Instead subsector foodstuffs, farms subsector and fisheries subsectors become non bases sector because value PB ≥ 0 and LQ <1. Shift Share analysis test results shows that on 1997 to 2010, subsector foodstuffs and fisheries subsector has a proportional share of positive value. While the plantation subsector, farms and forestry sub-sector is negative. The result on 2011-2015 shows that the proportional share of the food sub-sector, subsector horticulture and forestry subsector is negative and it’s positive for fisheries subsector, plantation, farms and agriculture.Keywords : location quotient, Klassen typology, Shift share, GDP, Economic base

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