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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
 138   139   140   141   142 
PENGARUH GAYA KEPEMIMPINAN, PROFESIONALISME, LINGKUNGAN KERJA DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PENGELOLA KEUANGAN (Studi Pada SKPD Kota Dumai) Bobbie Windura; Raja Adri Satriawan; Sem Paulus Silalahi
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 analyze the influence of leadership style, professionalism, work environment and emotional intelligence on the performance of financial managers in Kota Dumai. Sampling technique used is purposive sampling. Respondents in this study is the Head of Department, Financial Administration Officer, the Technical Activities Executive Officer and Treasurer Expenditure. The sample used in this study were 72 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 22.0. The results of the study found that leadership style variable influence on the performance of financial operators with a regression coefficient of 0.179, professionalism effect on the performance of financial operators with a regression coefficient of 0.216, the work environment influence on the performance of financial operators with a regression coefficient of 0.347, emotional intelligence affect the performance manager finance with a regression coefficient of 0.238). The result of the coefficient of determination (R2) of 0.610 means that the contribution of independent variable influence to variable by 61% and the remaining 39% are influenced by other variables.Keywords : Leadership Style, Professionalism, Work Environment, Emotional Intelligence and Performance
PENGARUH OPINI GOING CONCERN DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING, REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2015) Gideon Saputra; Amir Hasan; Elfi Ilham
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 purpose of this study was to examine effect of opinion going concern, management changes toward auditor switching and impact of auditor reputation as a moderating impact on the opinion going concern and management exchanges toward auditor switching. The population that will be used in this research are manufacturing companies that listed in Indonesia Stock Exchange period 2011-2015. Sample in this study choosen by purposive sampling method with criteries that the companies have done auditor switching outside regulation, and have an independent auditor's report every year. Based on purposive sampling method, the number of manufacturing companies sample in this study were 22 companies, with 5 years observation therefore number of sample in this study were 110 observation. The analysis technique used is logistic regression analysis and moderated regression analysis wuth SPSS vers 21. The result of this study indicate that opini going concern and management exchange has positive effect toward auditor switching , auditor reputation is not able to modierate the effect opini going concern and management exchnges toward auditor switching. With the result that if auditor were give opinion going concern and companies have to management exchanges so the probability that auditor will be changes, and result also indicate that auditor reputation can’t influence decision that not change auditor if he given opinion going concern and if companies have to management changes.Keyword : opinion going concern, management exchanges, auditor switching, and auditor reputation
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Nailul Huda; M Rasuli; 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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Abstract

This study aims to determine the effect of Corporate Governance, Leverage and Executive Characteristicson Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Manufacturing Companies listed on the Indonesia Stock Exchange during 2013-2015. Selection of the sample using purposive sampling method in which the population of 127 selected according to criteria of a sample of 18 companies selected. The Data analysis tool used is regression panel data.The results of this study indicate that Corporate Governance is proxied by the Audit Committee does not affect the Tax avoidance with a probability value of 0.4562. Quality audits are also a proxy of corporate ngovernance affect the tax avoidance with a probability value of 0.0378. Leverage effect on tax avoidance with a probability value of 0.0195. Characteristics executive proxied by the companies did not affect the risk of tax avoidance with a probability value of 0.3184A probability value of this research is 0.3512. The coefficient of determination in the study of 0.35 indicates that 35% of the variations that occur in tax avoidance is influenced by corporate governance, leverage, characteristics of the executive and the remaining 65% is influenced by other variables not included in this study.Keyword : corporate governance, audit committees, audit quality, leverage, characteristics of the executive, the company's risk, tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Pada KAP Pekanbaru, Padang, Medan) Gantri Andini; Kamaliah '; Elfi Ilham
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 examine the effect of audit structure, organizational commitment, role conflict,and the technology information on the performance of auditors. The location study this object is a KAP Pekanbaru, Padang and Medan. While the timing of this study in a Juni 2016. The sample use were as many as 93 auditors respondens. This research is using purposive sampling method. Data collection method used in this research is to use the instrument in the form of a questionnaire which was given the auditor of the KAP Pekanbaru, Padang and Medan. The analyzing method is Double Regression Methods using SPSS (Statistical Product and Service Solution) version 20. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: (1) Audit Structure has 0,012 significant influence on the performance of auditors, (2) Organizational Commitment has 0,029 significant influence on the performance of auditors, (3) Role Conflict has 0,000 significant influence on the performance of auditors, (4) the technology information has 0,002 significant influence on the performance auditor.All of the independent variables jointly influence dependent variables as much 64%, while 36% is influenced by other unclear variable.Keywords : Audit, Organizational, Commitment, Culture and Performance
PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN, PEMAHAMAN REGULASI DAN PENGALAMAN TERHADAP PERAN ANGGOTA DEWAN DALAM PENGAWASAN KEUANGAN DAERAH (Studi Pada DPRD Pemerintahan Provinsi Riau) Kharimah, Firda; Tanjung, Amries 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 research aims to analyze of influencing of knowledge legislators about budgeting, understanding the regulation and experience to the role of legislators in the area of financial supervision. Object of this research is DPRD Riau Province. There are forty four questionnaires were sent, but only forty four questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined influencing of knowledge legislators about budgeting, understanding the regulation and experience to the role of legislators in the area of financial supervision. The results of this research showedinfluencing of knowledge legislators about budgetinghas an effect tothe role of legislators in the area of financial supervision with 0,000 significance, understanding the regulation has an effect tothe role of legislators in the area of financial supervision with 0,002 significance and experiencehas an effect tothe role of legislators in the area of financial supervisionwith 0,000 significance. The results of this research also showed that coefficient R square is 72,2%. 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: Knowledge, Budgeting, Regulation, Experience, and Supervision
PENGARUH PERSONALITAS AUDITOR DAN ETIKA PROFESI TERHADAP PENERIMAAN PERILAKU AUDIT DISFUNGSIONAL (Studi Empiris BPK RI Perwakilan Provinsi Riau) Wulan Oktaviani; Hardi '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose that wish to be reached in this research is to test empirically and analyze variable auditor personality and professional ethics which directly influence the acceptance of dysfunctional audit behavior. Data in this research were obtained from questionnaires (primary). Population in this research is eksternal auditors of goverment at BPK Riau Province. Data analysis conducted with multiple linear regression model with help of software SPSS version 20.0. Result of this research show that variable auditor personality has significant effect to ecceptance of dysfunctional audit behavior. It comes from the probability significance that is 0.000. Professional ethics has a significant effect to ecceptance of dysfunctional audit behavior. It comes from the probability significance that is 0.002. The result of F test has a significant value that is 0.000. The conclusion can be made from the result that there is an effect of auditor personality and professional ethics together to ecceptance of dysfunctional audit behavior.Keywords : auditor personality, professional ethics, dysfunctional audit behavior
PENGARUH GOOD GOVERNANCE, STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Siak) Umi Salamah; Kamaliah Kamaliah; Devi Safitri
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

This study aims to determine the effect of good governance, government accounting standards and internal control systems to financial accountability with organizational commitment as a moderator. The population in this study is the financial section of the regional apparaturs organization (OPD) Siak Regency as many as 26 OPD and taken 3 respondents. The questionnaire distributed to 78 respondents, and successfully collected again with complete answers obtained from taken by the method of purposive sampling. Each of the population represented 3 respondents namely head of finance, treasurer, and finance staff. The questionnaires were distributed to respondents, and were collected again with complete answers obtained from 87 respondents. Methods of data analysis used in the study This is a moderate multiple regression with the help of SPSS 21.00 software. The results of partial and simultaneous research indicate that good governance, government accounting standards and internal control system significantly influence financial accountability. So also good governance, government accounting standards and internal control system significant effect on financial accountability moderated by organizational commitment have significant effect with significant level <0,05. Regression analysis yields coefficient of determination (R2) square equal to 0,518 meaning 51,8% variation of dependent variable can be explained by variation of independent variable independent variable in this research able to influence dependent variable, While the rest equal to 48,2% influenced by other variable which not Included in this study.Keywords: good governance, government accounting standards, internal control system, organizational commitment
PENGARUH SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Empiris pada Satuan Kerja Daerah (SKPD) di Kota Pekanbaru) Zuria Alhafziani; Yessi Mutia; Rofika Rofika
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 issuance of Government Regulation 71 Year 2010 concern the Government Accounting Standards (SAP) accrual-based and Regulation of the Minister of the Interior of the Republic Indonesia (Permendagri) 64 Year 2013 required the regional government included Pekanbaru to implement accrualbased financial statements started in 2015. The purpose of this study was to determine the influence of human resources, information technology and organizational culture on the implementation of government accounting standards accrual based in regional government. The object of this study is SKPD in Pekanbaru City. The data used is primary data obtained from distributed questionnaires to respondents were selected by purposive sampling technique. The reason and consideration that respondent in this study included employees who participate and determine the extent of accrual based accounting is applied in regional government. Data analysis methods used in this study is the multiple linear regression analysis by SPSS 17.0. The results of the road map study indicated that variable the human resources, information technology and organizational culture influence on the implementation of government accounting standards accrual based in regional government. Keywords : government accounting standards, accrual based, implementation, human resources, information technology, organizational culture, PP No.71 Tahun 2010, Permendagri No.64 Tahun 2013
PENGARUH KEPEMIMPINAN, SANKSI HUKUM DAN PENGAWASAN TERHADAP KEDISIPLINAN KERJA PEGAWAI PADA DINAS SOSIAL PROVINSI RIAU Lia Watimah; Dewita Suryati Ningsih; 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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Abstract

This study is motivated by the level of employees’ discipline at Service Office of Riau Province which has not been optimal. This problem is caused by their leader who has not given a good example, sanction and good supervision. This study aimed to analyze the influence of leadership, sanction and supervision on employees’ discipline of Service Office of Riau Province. There are three independent variables in this study, namely: leadership, sanction and supervision on employees’ discipline. The data of this study were collected by distributing questionnare to the respondents in which they were selected based on random method. Were processed using SPSS program version 21. In this research can be seen how the effect of leadership, sanction and supervise of working discipline in the Sosial Office of Riau Province. The analytical method used in this study was multiple linear pregression. Based on statistical data analysis, indicators in this study are valid and reliable. The results of the study showed that not all independent variables affect to dependent variables. The result of the research is that only variable sanction has a significant effect on employees’ discipline. Other variables (leadership and supervision) do not have a significant effect on employees’ discipline.Keywords: leadership, legal sanctions, supervision, discipline.
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Jalius, M Fajri; Rasuli, M; L, Al Azhar
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 study aimed to examine the effect of the intern control system, local financial management and organization commitment on the implementation of good government governance of local government in Pekanbaru City. It was a quantitive research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Pekanbaru city. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 96 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary and Head of finance in each SKPD Pekanbaru City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management and organization management has positive significant effect on the implementation of good government governance with significant < 0.05.Keyword: Intern Control System, Local Financial Management, Organization Commitment and Good Government Governance

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