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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
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PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Zahirah, Azizah; Nurazlina, Nurazlina; Rusli, Rusli
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 aim of this study are examine the effect of leverage, institutional ownership, managerial ownership and company size to tax avoidance. Cash effective tax rates (CETR) is used to measure tax avoidance. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. This study used multiple linear regression analysis to examine the influence of independent varibles on the dependent variable. The results of this study showed that the variable of leverage and institutional ownership have effect toward tax avoidance. Meanwhile, managerial ownership and size company have no effect toward tax avoidance. The effect of independent variables on the dependent variable can only explain by 19,3%.Keywords :Leverage, Institutional Ownership, Managerial Ownership, Company Size, Tax Avoidance.
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN SESNSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Susanti, Mulyani; Hasan, Amir; ', 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

This study the influence of role conflict, role ambiguity, sensitivity of profesional ethics to auditors performance with emotional quotient as moderating variabele. Respondents in this study are the auditors who work in public accounting firm in Pekanbaru, Padang, Batam. The number of auditors that were visited in this study were 95 respondents. The method of sample is by using Quota sampling method.while the data processing methods used by researcher are the multiple regresion and moderating regression analysis. The result shows that: 1) Role conflict influence significanly to auditors performance, whith significanly value 0.000 < 0.05. 2) role ambiguty influence negatively and significanly to auditors performace, with significanly value 0.627 > 0.05. 3) sensitivity of professional ethics influence significanly to auditors performance, with significanly value 0.627 > 0.05. emotional quotient is a moderating variable between influence of role conflict, sensitivity of professional ethics to auditors performance but cannot be moderating between role ambiguity to auditors performance. While the coefficient of determination (R2) shows all the independent variable used in this study contributed 79.1% to the dependent variable while 20.9% were explaining other independent variable that are not obseved in this study.Keywords : Role, Sensitivity, Emotional and Auditors Performance.
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA PT PLN (PERSERO) WILAYAH RIAU DAN KEPULAUAN RIAU KANTOR WILAYAH Murni, Yemi Tri; ', Marzolina; ', Restu
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 research was conducted at PT PLN (Persero) of Riau and Riau Islands Regional Office where the population is all employees in that office. The samples taken were 65 respondents. The purpose of this study was to determine empirically the influence of organizational culture on employee performance and motivation through job satisfaction at PT PLN (Persero) of Riau and Riau Islands Regional Office. The data obtained were analyzed using path analysis, to test the effect of cultural variables work, motivation to employee performance through job satisfaction. The result showed that organizational culture influence on employee performance and organizational culture influence on employee performance is through the satisfaction of the performance of employees of PT PLN (Persero) of Riau and Riau Islands Regional Office, while the motivation variable does not affect the performance of employees. The researchers suggest the company may need to increase efforts to internalize the organizational culture in the workplace and also more attention to aspects of employee satisfaction in order to support improved performance.Keywords: organizational culture, motivation, employee performance, job satisfaction
PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP TINGKAT PENGEMBALIAN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan yang Masuk dalam Penghitungan Indeks KOMPAS100 tahun 2014-2015) Rindi Minanti Trifatni; Yusralaini Yusralaini; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aims of this research are to examine: (1) the effect of intellectual capital and working capital to profitability; (2) the effect of intellectual capital and working capital to stock return; (3) ) the effect of profitability to stock return; (4) the effect of intellectual capital and working capital to stock return with profitability as a intervening variables. The population of this research is the companies that included in the index calculation KOMPAS100 in the period of 2014-2015. By using purposive sampling there are 70 companies that fulfil the criterias. The research data was analyzed by using multiple regression analysis and path analysis. Path analysis was used to examine indirect effect between independent variables and dependent variables. The research data was used SPSS version 17.Based on the result, it can be concluded that; (1) intellectual capital has the significant effect on profitability; (2) working capital has the significant effect on profitability;(3) intellectual capital has no effect on stock return; (4) working capital has no effect on stock return; (5) profitability has the significant effect on stock return; (6) profitability could mediated the relationship between intellectual capital and stock return; (7) profitability could mediated the relationship between workin capital and stock returnKeywords: Stock Return, intellectual capital, working capital, profitability
PENGARUH KOMITMEN ORGANISASI, MOTIVASI DAN INSENTIF TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SURYA AGROLIKA REKSA SINGINGI HILIR Iswanda, Iswanda; Marnis, Marnis; Rifqi, Ahmad
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 influence of organizational commitment, motivation, and incentive partially or simultaneously on the job satisfaction employees at PT. surya agrolika reksa singing hilir. The population in this study were all employees totaling 121 employees and 93 employees were sampled by using the formula slovin, using instrumental testing the validity, reliability and classic assumption test. The analytical method used in this study is descriptive analysis and multiple linear regression analysis using SPSS 21 for windows. From the results of the testing that has been done, simultane ous regression test (F-test) showed that the variables of organizational commitment, motivation and incentive simultaneously significant effecton job satisfaction employees. And the results of the partial test (t test) showed that the variables of organizational commitment, motivation and incentive partially significant effect on job satisfaction employees. The result of the calculation of the coefficient of determination (R2) is equal to 0,273, which means, organizational commitment, motivation, and incentive affect the job satisfaction employees amounted to 27,3%, while the remaining 72.7% is influenced by other variables that no tex amined in this study.Keywords : Organizational Commitmen, Motivation, Incentive, and Job Satisfaction Employees.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN TINGKAT PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Provinsi Riau) Putri, Firstcilia Eldy; Anisma, Yuneita; ', 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

This study aimes to examine the effect of the presenting of regional financial report, accessibility of regional financial report and level of regional financial report voluntary explanation to accountability of financial. The population of research is SKPD in Provincial Goverment of Riau. This study is using primer data. Data analysis for hypothesis test was done with Statistical Product and Service Solutions (SPSS). There are 93 questionnaires were sent, but only 87 questionnaires are returned. The variables were examined presenting of regional financial report, accessibility of regional financial report and level of regional financial report voluntary explanation to accountability of financial. The results of this research showed presenting of regional financial report has an effect to the accountability of financial with 0,004 significance, accessibility of regional financial report has an effect to the accountability of financial with 0,025 significance and level of regional financial report voluntary explanationhas an effect to the accountability of financial with 0,000 significance. The results of this research also showed that coefficient R square is 56,2%. 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. All variables also have strong relation with variable dependents in this research.Keywords: presenting, accessibility, level of voluntary explanation, accountability
PENGARUH SURAT TEGURAN, SURAT PAKSA, SURAT PERINTAH MELAKSANAKAN PENYITAAN DAN PENGUMUMAN LELANG TERHADAP PENERIMAAN TUNGGAKAN PAJAK Rani Febrina; Emrinaldi Emrinaldi; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to examine the influence exhortation letter, force letter, confiscation letter and auction announcement to Disbursement of tax arrears. Object of this research is tax service office primary of Senapelan Pekanbaru. Model analysis of the data used in this research is a descriptive statistics to examine and pass exhortation letter, force letter, confiscation letter and auction letter to the toward disbursement in 2013-2015 in tax service office primary of Senapelan Pekanbaru. The result of this research is exhortation letter has no influence to disbursement of tax arrears with significant is 0,518, force letter has influence to disbursement of tax arrears with significant is 0,039, confiscation letter has influence to disbursement of tax arrears with significant is 0,010 and auction letter has no influence to disbursement with significant is 0,925. The coefficient of determination indicates 0,496 or 49.6%, which means 49.6% disbursement of arrears of taxes affected by the amount of force letter and confiscation letter. Meanwhile, melt the remaining 50.4% of tax arrears is influenced by other factors beyond the scope of this.Keywords: Exhortation Letter, Force Letter, Confiscation Letter And Auction Announcement, Disbursement
PENGARUH KEPEMIMPINAN, MANAJEMEN PENGETAHUAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. PELABUHAN INDONESIA (PERSERO) I CABANG KOTA DUMAI Teguh Pambudi; Dewita Suryati Ningsih; Taufiqurrahman &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted in the Dumai City. The purpose of this study was to determine the influence leadership, knowledge management and organizational culture to performance. population of this research are 171 employees at the PT. Pelabuhan Indonesia (PERSERO) I Dumai city branch. Research variables used are leadership, knowledge management and organizational culture as independent variables and the employees performance as the dependent variable. Methods of data analysis using linear regression analysis Descriptive assisted by SPSS 21 for windows. The results of this study concluded that leadership, knowledge management and organizational culture a positive and significant effect on employees performance. The coefficient of determination employee performance Test Results obtained 0.740, which means that leadership, knowledge management and organizational culture contributes influence on the dependent variable for 74%, while the remaining 26% is influenced by other variables not included in the. The expectation researcher for this research is the company should to improve factor of leadership, Knowledge Management and organization culture as it has a significant role in improving the performance of employees.Keyword : Leadership, Knowledge Management, Organizational Culture and Employees Performance
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE, TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Jasa dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Nofiana Febriati; Kirmizi Kirmizi; Azhari S. Azhari S.
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aimed to examine the impact of independence board, audit committee, institutional ownership, corporate size, profitability, and leverage against Tax Avoidance. The population of this research are service and transportation companies that listed on Indonesian Stock Exchange during 2012- 2014. The sample used in this research determined by purposive random sampling method, and totally amounted 25 companies that match to the criteria that have been set. The analysis method that used in this research is double linear regression analysis test assisted with SPSS Windows Ver 20.Result of this research indicated that profitability and leverage significantly affect tax avoidance, and independence board, audit committee, institutional ownership, and corporate size which proxies corporate governance have no effect on tax avoidance. Result of coefficient of determination (adjusted R2 ) is 0,625, it means that the overall effect of independent variables against tax avoidance is 62,5% while the remaining amounted 37,5% is influenced by the other independent variables that not used in this research.Keywords : Audit Committee, Corporate Governance, Corporate Size, Independence Board, Institutional Ownership, Leverage, Profitability, Tax Avoidance.
PENGARUH PENGEMBANGAN KARIR DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. JOHAN SENTOSA BANGKINANG Astrika, Cici; ', Zulfadil; ', Haryetti
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 influence of career development and work environments simultaneously and partially on employee job satisfaction PT. Johan Sentosa Bangkinang. The population at this study were employees at PT. Johan Sentosa Bangkinang which amounted to 51 people. While the sampling are all employees. Analysis of the data used is descriptive and multiple linear regression. The types and sources of data used are primary and secondary data. Hipotesis tests indicated that, simultaneously the career development and working environment have a significant effect on employee job satisfaction, while the partial test both career development and working environment have a significant effect on employee job satisfaction. It is expected companies to improve employee job satisfaction by providing promotional opportunities for all employees who meet certain standards. With the implementation of the terms of expected employees will be motivated to achieve corporate goals. Expected to companies that seek to improve employee job satisfaction by providing provide promotional opportunities for all employees who meet certain standards, such as employees who have been working and the employees who have performed above average or very maximum.Keyword : Career Development, Work Environments and Job Satisfaction

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