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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,UKURAN PERUSAHAAN,ROA,KEPEMILIKAN INSTITUSIONAL, KOMPENSASI KERUGIAN FISKAL, DAN CSR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BEI 2013 – 2015 Rusli Reinaldo; Zirman '; 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

This research aimed to examine the impact of Leverage, Company Size, Return On Asset, Institusional Ownership, Compensation Tax Losses and Corporate Social Responsibility against Tax Avoidance on manufacturing companies subsector food and berverages and this research aimed to examine the effect from the independent variables that could be significantly influence or not againt Tax Avoidance. The sample used in this research is based on criteria that have been set and totally amounted 41 manufacturing company that listed on Indonesian Stock Exchange 2013 -2015. This research used purposive sampling method and testing the hypothesis using double linear regression analysis test (Using SPSS 18.0). Result from this research showed that the independent variables return on asset and compensation tax losses significantly influence the partial against tax avoidance and the leverage, company size, institusional ownership and corporate social responsibility has no effect pasrtialy against tax avoidance. Result of coefficient of determination (adjusted R2) of 0,476. This mean that the overall effect of independent variables against tax avoidance amounted 47,6% while the remaining amounted 52,4% is influenced by the other independent variables that not used in this research.Keyword : Tax Avoidance, Return On Asset, Institusional Ownership, Compensation Tax Losses, Corporate Social Responsibility.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Virginia Virginia; Kirmizi Kirmizi; Riska Natariasari
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 examine the influence of firm characteristics and corporate governance on tax avoidance. Tax avoidance is a dependent variable in this study that measured by cash effective tax rate. Independent variable in this study are firm characteristics that proxy by leverage, firm size, and fix asset intensity. While corporate governance is proxy by institutional ownership and independent commissioner.The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2012-2014. The sample are collected using purposive sampling method and resulted 53 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by multiple regression method.The result of this research show that leverage have a significant effect to tax avoidance. While the other variable, firm size, fix asset intensity, institutional ownership, and independent commissioner do not have significant effect to tax avoidance.Keywords : Tax Avoidance, Leverage, Firm Size, Fix Asset Intensity, Institutional Ownership, Independent Commissioner.
PENGARUH KEMAMPUAN, SIKAP DAN KECERDASAN EMOSIONAL TERHADAP EFEKTIVITAS KERJA PEGAWAI DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI RIAU Mohd Anugrah Fikrie; Jumiati Sasmita; Ahmad Rifqi
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 Office of Dinas Pariwisata Dan Ekonomi Kreatif Provinsi Riau Jl. General Sudirman 200 Pekanbaru - Riau. The purpose of this study was to analyze the influence of ability, attitude and emotional intelligence to the effectiveness of the staff of Department of Dinas Pariwisata Dan Ekonomi Kreatif Provinsi Riau. The study population was 93 employees of the Dinas Pariwisata Dan Ekonomi Kreatif Provinsi Riau.Variable research is the ability, attitude and emotional intelligence as an independent variable and the effectiveness of the employee as the dependent variable. Methods of data analysis using multiple linear regression analysis aided by SPSS 20 for windows. The results of this study concluded that the ability, attitude and emotional intelligence in partial and simultaneously have a significant influence on the effectiveness of the staff of Dinas Pariwisata Dan Ekonomi Kreatif Provinsi Riau. Where is the most dominant factor affecting the effectiveness of the work is the attitude factor. Research that has been conducted in accordance with the regression test (t test) and (f test) shows the independent variables studied were variable abilities, attitudes and emotional intelligence has a significant effect on the dependent variable employee effectiveness.Keywords: Ability, Attitude And Emotional Intelligence and Effectiveness of work
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH DAN PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAANKEUANGAN DAERAH KOTA DUMAI Mirza Masyhur; Hardi '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aimed to determine the effect of regional financial statement presentation, accessibility of financial statements and internal control areas to transparency and accountability in the management of local financial statements in Dumai city. The population in this research is all working unit of regional government ( SKPD) in Dumai city which totally 34 SKPD. Samples in this study obtained by using purposive sampling method. This study uses multiple regression analysis linear with SPSS version 20.0. This study uses the classical assumption of the normality test, heterokedasity test, auto test correlation, multicollinearity test, as well as for hypothesis testing using t. This study proves that all the independent variables affect the dependent variable with a significant level (α) <0.05 and a coefficient of determination of 83.4%. Indicated that the financial statement presentation area, accessibility of financial statements and internal control areas affect transparency and accountability in the management of local financial statements amounted to 83.4% Dumai city. and 16.6% are other variables that may affect the transparency and accountability in the management of financial statements in Dumai city areas that are not included in this study.Keywords: Financial Statement, Accessibility, Internal Control, Transparency, Accountability.
ANALISIS PERMINTAAN AIR MINUM ISI ULANG DI KOTA PEKANBARU Didik Prabowo; Tri Sukirno Putro; Lapeti Sari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was conducted in the city of Pekanbaru in November 2014 to December 2016. The purpose of this study was to determine the factors that influence the demand for Drinking Water Refill in Pekanbaru.The data used in this study are primary data and secondary data analysis method is descriptive quantitative. The primary data obtained directly from the respondents that the people in the city of Pekanbaru and secondary data obtained from agencies and institutions such as the Central Bureau of Statistics and the City Health Office Pekanbaru. In this study population is all households that consume Water Recharge in the city of Pekanbaru, amounting to 240 888, where the number of samples taken was 100 respondents.The results showed that household income amounted to - 6.711% this means is that any increase household incomes by 1 level it will decrease the demand for drinking water refill - 6.711%, assuming other variables remain. Household members amounted to 0.821%.This means is that any increase in household members by 1 degree will increase the demand for drinking water refill of 0.821%, assuming other variables remain while the price of water amounted to 0.001%. What this means is that any increase in the price of water by 1 degree will increase demand for refill drinking water is 0,001, assuming other variables remain.Keywords : Demand Water Refill, Earnings, Household Members and Price
PENGARUH KARAKTERISTIK PERSONAL AUDITOR DAN EMOTIONAL SPIRITUAL QUOTIENT (ESQ) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Nadya Havel; Azwir Nasir; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study was to examine the effect of external locus of control, turnover intention, auditor self-rated performance and emotional spiritual quotient (ESQ) to the acceptance of dysfunctional audit behaviour. The samples of this research were public accountants in Pekanbaru, Padang and Batam. The results of this study showed that external locus of control had significant effect to the acceptance of dysfunctional audit behaviour, but turnover intention did not affect the acceptance of dysfunctional audit behaviour. While self-rated performance had significant effect to the acceptance of dysfunctional audit behaviour, ESQ also had significant effect to the acceptance of dysfunctional audit behaviour. Coefficient determination test results showed R2 value of 0.736 which means the contribution of the influence by independent variables on the dependent variable was 73.6%. While the remaining 26.4% was influenced by other variables that not included in this regression model.Keywords : Dysfunctional Audit Behaviour, Locus Of Control, Turnover Intention, Performance, ESQ
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Padangsidimpuan) Mei Sari Simatupang; Vince Ratnawati; Susilatri &#039;
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 Government Internal Control System, Financial System and the Regional Human Resources Competence of the Effectiveness of Financial Management. This study was conducted in 27 work units City government in Padangsidimpuan. The sample used in this study were 81 respondents. Methods of data collection in this research is survey method with questionnaire delivered directly to the Head of Department, Head of Finance and Treasurer at each SKPD. The analytical method used is multiple regression analysis using the program Statistical Product Service Solution (SPSS). The test results show that the internal control systems of government affect the effectiveness of financial management, with a regression coefficient of 2.355 and a significance level of 0,016. The area of financial accounting system affect the effectiveness of financial management with a regression coefficient of 2.254 and a significance of 0.015. Competence of human resources affect the effectiveness of financial management with a regression coefficient of 3.503 and a significance of 0.001. While the coefficient of determination is 0.179, which means 17,9% of independent variables affect the dependent variable. While 82,1% is influenced by other variables not included in this study.Keywords : Internal Control, Financial Accounting, Competenc, and Effectiveness
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MAYORITAS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014) Dea Listika Sari; Edfan Darlis; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study was to examine the influence of corporate social responsibility, majority ownership and corporate governance on tax aggressiveness. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2014. The number of samples are processed as many as 69 companies listed in Indonesia Stock Exchange from 2011-2014, so the amount of data processed is 276 data taken from four consecutive years of each company. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that corporate social responsibility is the t (2.268)> t table (1.971) and significant (0.029) <(0.05), whose majority ownership t (-2.637)> t table (1.971) and significant (0.025) <(0.05), corporate governance t (-2.540)> t table (1.984) and significant (0.012) <(0.05) , Overall, it is known that corporate social responsibility, and corporate governance majority ownership has an effect on the aggressiveness of the tax of 69.8%. While 30.2% is influenced by other variables not examined in this study.Keywords : Responsibility, Ownership, Governance, Aggresiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Mahasiswa Akuntansi: PTN dan PTS Pekanbaru) Harun Haposan; Kirmizi Kirmizi; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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The purpose of this study is to examine the effects of motivation, consideration of employment market, perception, professional recognition and social values to the career interest of accounting students to become a tax consultant. The datas were gained from the polls filled by accounting students in four university in Pekanbaru. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of sample of this research was 306 studentsand were able to be processed with double linear regression by using SPSS 21. The results of this study showed that motivation, consideration of employment market, perception, professional recognition and social values affected the career interest of accounting students to be working as tax consultant. The value of coefficient determination (R2) was 0,551 which showed that 55,1% variables of workin career interest can be explained by variable of motivation, consideration of employment market, perception, professional recognition and social values. And the rest of 44,9% can be explained by other variables which not included in this research.Keywords: Career interest, Motivation, Consideration Of Employment Market, Perception, Professional Recognition, Social Values
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3), DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. ASIA CITRA INDUSTRIES TANAH PUTIH, ROKAN HILIR Viny Amelia.S; Marzolina Marzolina; Haryeti Haryeti
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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