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
 132   133   134   135   136 
PENGARUH PEMAHAMAN PERATURAN, OMSET, SANKSI, DAN RELASI SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Restoran Kota Pekanbaru Tahun 2012-2016) Indah Dwiastari; Zirman Zirman; Nur Azlina
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 understanding the rule, turnover, sanctions, and social relations against tax compliance. In this research used the population that obtained by researchers amounted to 2.489 population and the sample was 96 respondents. The sampling technique in this research is proportionate stratified random sampling and obtain 44 restaurants, 31 café/coffee shop, 20 canteens. The technique of collecting data used was primary data obtained from questionnaires. Data analysis conducted with multiple regression model with help of software SPSS version 21,0. The variables used in this study are understanding the rules, turnover, sanctions, social relations and tax compliance. The calculation of dependent and independent variables using indicators from previous research questionnaire. Of the result of the testing that has been done, that understanding the rule, sanctions, and social relations has significant value on tax compliance. Meanwhile turnover have no significant effect on tax compliance. The results from coefficient determination (adjusted R2) test is worth 0.512. The conclusion from overall effect of independent variables is 51.2% while the remaining 48,8% is influenced by other independent variables that were not examined and used in this study.Keywords: Understanding The Rules, Turnover, Sanctions, Social Relations and Tax Compliance.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perbankkan Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Sri Rahayu; Hardi Hardi; Alfiati Idris
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 aim of this study was to examine the effect of proportion of independent commisarisse, audit commite, size, profitability, and solvability on the audit report lag. Independent variables used in this study are proportion of independent commisarisse, audit commite, size, profitability, and solvability, while dependent variables in this study is the audit report lag. The populations used in this study are all of banking compenies listed on IDX 2012-2014 where the total sample is used by 18 companies. The sampling thecnique in which the number of observation obtained this study was 54 (18x3). The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,00. This study used classic assumption test composed of normality test , heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are proportion of independent commisarisse, audit commite, size, profitability, and solvability on the audit report lag on the level of significant (α) < 0,05. The coefficient of determination as big as 79,9 indicates that 79,9% of the variations that occur in the audit report lag is affected by proportion of independent commisarisse, audit commite, size, profitability, and solvability while the rest of 20,1% were affected by other variabel that were not performed in this study.Keywords: proportion of independent commisarisse, audit commite, size, profitability, solvability.
PENGARUH KEBIJAKAN PERPAJAKAN, ADMINISTRASI PERPAJAKAN, TARIF PAJAK DAN LOOPHOLES TERHADAP MOTIVASI MANAJEMEN DALAM MELAKUKAN TAX PLANNING (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar di KPP Pratama Pekanbaru Senapelan) Agneza, Putri; Tanjung, Amries Rusli; Hasan, Mudrika alamsyah
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 examine The Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning. Object of this research is company that registered as a taxpayer in KPP Pratama Pekanbaru Senapelan. There are sixty questionnaires were sent, but only forty seven questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning, The results of this research showed that tax policy has no effect to the motivation of the management company in tax planning with 0,061 significance, the tax administration has no effect to the motivation of the management company in tax planning with 0,009 significance, tax rates has an effect to the motivation of the management company in tax planning with 0,006 significance and loopholes has an effect to the motivation of the management company in tax planning with 0,004 significance. The results of this research also showed that coefficient R square is 70,1%. 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 as tax regulation or administration punishment. All variables also have strong relation with variable dependents in this research.Keywords: tax policy, tax administration, tax rates, loopholes and the motivation of the management company in tax planning
PENGARUH DEFISIT ANGGARAN, INFLASI DAN KURS TERHADAP KUANTITAS UTANG LUAR NEGERI PEMERINTAH INDONESIA PERIODE 2001-2015 Siti Nurhalimah; Syafril Basri; Mardiana Mardiana
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 the budget deficit, inflation and the exchange rate against the quantity of foreign debt 2001-2015 period. The budget deficit as a variable (X1) inflation as a variable (X2) the exchange rate as a variable (X3) and the government foreign debt as a variable (Y). This research uses secondary data, this data is sourced from the Indonesian Financial Statistics Bank Indonesia and the Ministry of Finance of the Republic of Indonesia. The method in this research is quantitative by using statistical analysis and multiple linear regression equation coefficients calculation using SPSS 22. The result showed that based on the coefficient F calculated at 13.032 and F table 3.59 shows that F count is greater than F table variables simultaneously, which means the budget deficit, inflation and the exchange rate effect jointly to the quantity of government foreign debt 2001-2015 period.Results of the study also concluded that the value of the coefficient t for budget deficit of 2.716, the coefficient of - 0,809 t arithmetic inflation and exchange rate coefficient of -0.262 t while t table of 2.179. That shows the t variable budget deficit is greater than t table which means variable budget deficit significantly influence the quantity of foreign debt, while the variable inflation showed t count is smaller than t table which means that the variable inflation does not significantly influence the quantity of foreign debt government and variable exchhange rate shows the t less than t table which concluded that the exchange rate is not significant on quantity of government foreign debt 2001-2015 period.Keywords: the budget deficit, inflation, exchange rate, foreign debt
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, RASIO HUTANG DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris pada Perusahaan Perbankanyang terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Khurin’in Kurnia Putri; Raja Adri Satriawan Surya; Rheny Afriana Hanif
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 aim of this study is to examine the effect of corporate governance, firm size, debt ratio and profitability on effective tax rate on banking companies listed in IDX (Indonesia Stock Exchange) during the period 2013-2015.The sample in this study consisted of 23 banking companies in IDX (Indonesia Stock Exchange) during the period 2013-2015 were selected based on certain criteria by using purposive sampling. With 3-year observation period for the sample amounted to 69 samples. The analytical method used is multiple linear regression analysis with t test and the coefficient of determination were processed using SPSS program. The partial regression test (t test) proves that corporate governance, firm size and debt ratio has significant negative effect to effective tax rate. While profitability has significant positive effect to effective tax rate.The results of the coefficient determination (R²) showed that 59,7% of the variation in effective tax rate can be explained by the independent variable, while the remaining 40.3% is explained by other variables that are not in this study.Keywords: effective tax rate, corporate governance, firm size, debt ratio, profitability
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN DENGAN FREE CASH FLOW SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2011-2015 Hairun Nisa; Edyanus Herman Halim; Haryetti &#039;
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 Institutional Ownership and Leverage (DER) of the Dividend Policy (DPR) by the Free Cash Flow as a moderating variable. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. The dependent variable in this study is the dividend policy (DPR), while the independent variable is institutional ownership and leverage (DER). This study has a population of 137 companies in the manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period. This study using purposive sampling techniques and sample that meets as many as 44 companies. Data processing method using multiple regression analysis and regression moderation. 21:00 SPSS software version. The results showed that the variables Institutional Ownership, Leverage, and Free Cash Flow simultaneously significant effect on Dividend Policy. While partially, variable Institutional Ownership significant negative effect on Dividend Policy, Leverage has no effect and no significant effect on Dividend Policy, Free Cash Flow to moderate the relationship Institutional Ownership Dividend Policy and Free Cash Flow are not moderate the relationship Leverage the Dividend Policy.Keywords: Dividend Policy (DPR), Institutional Ownership, Leverage (DER), and Free Cash Flow.
ANALISIS KOMPARATIF PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE DAN MODEL SPRINGATE PADAPERUSAHAAN TAMBANG BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Try Justary Harvandy; Zirman Zirman; 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 predict of bankruptcy by Altman Z—Score and Springate model Comparative analysis. Each company would have had a bankruptcy if it is not anticipated, therefore this study explains how the prevention or early steps to detect and predict bankruptcy. This study purpose to determine the bankrupcty prediction model is most suitable for use in its application to coal mining companies in Indonesia, by comparing two financial distress prediction model, the model of Altmant Z-Score and Springate. Comparisons were made by analyzing the accuracy of each model. The data used in the form of annual financial statements published by the company on the Indonesian Stock Exchange website. The sample used is a coal mining company in Indonesia listed on the Stock Exchange during the years 2010-2014. The sampling technique is purposive sampling with a total sample obtained by 7 companies. The results showed only 1 of 3 hypothesys was accepted. First, the result showed that there was no difference between Altman Z-Score model and Springate model was make accurate than Springate model by 71,43% accuracy level. So, the second hypothesys was rejected and third hypothesys was accepted.Keywords : Bankruptcy, Predictions Models, and Financial Ratio
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI AIR MINUM DALAM KEMASAN JESSLYN DI PEKANBARU Linsen &#039;; Rahmita budiartiningsih; Jahrizal &#039;
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 was carried out on the bottled water industry Jesslyn namely PT. Tirta Emas Kemasindo located in the city of the new week. The purpose of this study was to determine the factors that influence the production of bottled drinking water Jesslyn and what factors are more dominant influence on the production of bottled drinking water in the city pekanbaru Jesslyn.The analytical method used quantitative descriptive method by using multiple regression analys function coob-douglass. The results show that the magnitude of the coefficient of determination (R2) by there independent variables it is 0.743 give meaning to the influence of labor, technology and capital to the production of bottle water Jesslyn PT. Tirta Emas Kemasindo of 74,3%, while the rest 26,7 %Factors that favor the production of bottle water jesslyn not addressed in this study. Test partial regression (t test) showed that the independent variables studied, namely labor (X1), raw materials (X2) positive effect on the dependent variableis the production of the bottle water jesslyn while technology (X3) positive effect was not significant to the production of drinking water in packs of bottled water Jesslyn PT. Tirtya Emas Kemasindo new week. Factors are more dominant influence on the production of bottled water is power Jesslyn.Keywords : Production Jesslyn bottled water, labor, raw materials and technology
PENGARUH PEMAHAMAN PERATURAN, OMSET, KUALITAS PELAYANAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Restoran di Kota Pekanbaru) Rizajayanti, Diyan Sulastika; Basri, Yessi Mutia; ', 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 purpose of this study was to determine whether there is a significant effect of understanding the rules, turnover, quality of service, and sanctions against tax compliance Taxpayers Restaurants in Pekanbaru. The sampling technique in this research is accidental sampling that taxpayer Pekanbaru restaurants in town that are willing to meet and fill out the questionnaire directly. In this case the population is obtained by researchers amounted to 1,463 population and the sample was 94 respondents. The technique of collecting data using questionnaires and testing the hypothesis by using multiple regression analysis. In this study, the calculation of dependent and independent variables using indicators from previous research questionnaire. The independent variable understanding of regulations, partially have a significant impact on tax compliance restaurant, but the variable turnover, quality of service and the sanctions do not have a significant effect partially against tax compliance restaurant. The results from coefficient determination (adjusted R2) test is worth 0.383. The conclusion from overall effect of independent variables is 38.3% while the remaining 61.7% is influenced by other independent variables that were not examined and used in this study.Keyword : Understanding The Rules, Turnover, Quality Of Service, Sanctions, and Compliance Taxpayers.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK(STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KORWIL SUMATERA BAGIAN TENGAH) dehilmus, Irwan; Anisma, Yuenita; Hasan, Mudrika Alamsyah
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 determine the effect of competence and independence on audit quality with work experience as moderating variables. The population in this study is all auditors independence who work in Public Accounting Firm (KAP) Sumatran regional coordinator of the central part as many as 21 KAP. Samples were selected by porpusive sampling techniquewith certain criteria KAP which in Pekanbaru, Padang, Batam, and Jambi city, which sample resulted 75 respondents. The results of study showed that only competence affected audit quality. Independence affected audit quality. Work Experience as moderate affected the relationship of competence and audit quality as well as the relationship of independence and audit quality.Keywords : Competence, Independence, Work Experience, Quality Audit

Page 134 of 272 | Total Record : 2715

 132   133   134   135   136 

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