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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 KEDISIPLINAN, MOTIVASI DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA PERAWAT RUMAH SAKIT PETALA BUMI PEKANBARU Nurul Fajri; Jumiati Sasmita; Kurniawaty Fitri
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 variables Discipline, motivation and the Physical Environment on Performance. Research was conducted on Nurses, Hospitals Petala Bumi in Pekanbaru. In this research consists of four variables: the dependent variable and three independent variables. These variables are Performance (Y), the Physical Environment (X3), Motivation (X2), and Discipline (X1). This study was conducted using a sample of 86 people. This research using purposive sampling technique is the determination of the sample is based on respondents who have certain criteria to fill out a questionnaire. In terms of data analysis, this study using multiple regression analysis using SPSS (Statistical Package for Social Science) version 20. Based on the hypothesis tests conducted, results indicate that the Disciplinary research and significant positive effect on performance, motivation positive and significant impact on the Performance and Physical Environment positive and significant impact on performance. Discipline, Motivation and Work Environment Physical positive and significant impact on Performance.Keywords: Discipline, Motivation, Physical Environment, Performance.
ANALISIS NILAI EKONOMI OBJEK WISATA AIR TERJUN TANJUNG BELIT DI KECAMATAN KAMPAR KIRI HULU KABUPATEN KAMPAR DENGAN PENDEKATAN METODE BIAYA PERJALANAN Oktaviani Fuji Lestari; Syapsan '; Ando Fahda Aulia
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 reseach was conducted in Tanjung Belit waterfall located in Kampar Kiri Hulu area Kampar Regency. The aim of this research is to know the economic value of Tanjung Belit waterfall and to examine the effect of travelling cost, income and house distance on the number in visitor of Tanjung Belit Waterfall. The population of this research was the visitor who visited the waterfall in the last recent years coming to the Tanjung Belit waterfall on 2015 was as 6289 people. Accidental sampling is used in this research, means that whoever accidentally met while the writer collecting the data there. There were 44 people as the sample get.The method of this research is using descriptive and quantitave data collection. Quantitative analysis is using multiple linear regression which was based on questionare. Using traveling cost approach, it can be shown that the economic value of the Tanjung Belit Waterfall is Rp670.532.706,72,-. Using the multiple regresion method, distance significanty affects numbers of visitor to Tanjung Belit Waterfall. While by using F-test shows that the travelling cost, income and house distance is havea significant effect to the visitors who visit the waterfall. Manager should increase the environment quality, the beauty and to be more aware to the visitor and also increasing the all needs of the visitor during the visited time to increase the economic value of Tanjung Belit Waterfall.Keywords :Waterfall Tanjung Belit,economic value, and travel cost method.
PENGARUH KECERDASAN EMOSIONAL (EQ), KECERDASAN INTELEKTUAL (IQ), KECERDASAN SPIRITUAL (SQ), KECERDASAN SOSIAL, ETIKA PROFESI, KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik Pekanbaru, Padang, Medan) Ade Chandra Widana; Yunieta Yunieta; Julita Julita
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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The purpose of this research to examined the influence of emotional intelligence, intellectual intelligence, spiritual intelligence social intelligence, professional ethic, competence and independence the performance of the auditor. The population in this study all auditors who worked in public accounting firm in Pekanbaru, Padang, and Medan. This research used 63 sample of quetionnaires response from staff of public accountant firm in Pekanbaru, Padang, Medan. Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The result of this study is showed that emotional intelligence, intellectual intelligence, spiritual intelligence social intelligence, professional ethic, competence and independence have significant influence the performance of the auditor. Simultaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable. The coefficient determination (R2 ) effect by all independent variable are 91% while the remaining 9% influence by other variables were not examined in this study.Keyword : Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence Social Intelligence, performance of the auditor
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN POLITICAL BACKGROUND, AKUNTANBILITAS PUBLIK DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada DPRD Kabupaten Pelalawan) Elsi Arianti; Ria Nelly Sari; Supriono '
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 study aims to examine the Council Influence Knowledge of the Financial Supervision Budget (APBD) Backgrounds Politics, Accountability, Transparency as moderating variable on all members of Parliament in the area Palalawan. Using survey data from 35 questionnaires distributed, which can be processed is 33 questionnaire. used multiple linear regression analysis with SPSS 20.0. Data analysis techniques to test hypotheses using multiple linear regression analysis approach. Hypothesis testing results show that the understanding of accounting, The results show that there is a significant negative influence between knowledge of the board of the Financial Supervision budget (APBD) the statistical value of 0,017. use political backgrounds have knowledge about the effect of the relationship between the budget and the Financial Supervision (Budget) in 0,016. And the use of statistical values of accountability has the effect of knowledge of the relationship between the budget and the Financial Supervision (APBD) in the 0,030 statistical value, transparency has no effect relationship between knowledge about the budget and the Financial Supervision (APBD) in the 0,584 statistical value.Keywords: Controller, Knowledge, Political Background, Accountability, and Transparency.
PENGARUH ROTASI KAP MANDATORY DAN VOLUNTARY TERHADAP KUALITAS AUDIT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN NON KEUANGAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2012-2014 Suci Amelia Putri; Hardi '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Mandatory Audit Firm Rotation, Voluntary Audit Firm Rotation, To Audit Quality With Institutional Ownership As A Moderating Variable. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 60 non financial company listed on the Indonesia Stock Exchange in the period 2012-2014. In this study, audit quality is measured by the level of discrecionery accrual that estimated by Kothari model (2005). The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from Indonesia Stock Exchange.The method of data analysis in this study is use multiple liniear regression with SPPS version 20. The results of this study prove that mandatory and voluntary audit firm rotation is not proven to have an impact on audit quality. Institutional ownership not proven to moderate the relationship between mandatory and voluntary Audit Firm Rotation againts Audit Quality, but institutional ownersship proven to have impact on relationship between voluntary audit firmrotation and audit quality. The Amount of Adjusted R is 0.024 gives the sense that the rate is 2.4 % of level audit quality can be explained by independent variables while 97.6% can be explained by the other independent variabels that are not tested in this study.Keywords : Mandatory, Voluntary, Quality, and Institutional
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah '; 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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This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL PEMERINTAH DAERAH (Studi Empiris pada Inspektorat Kota Batam) Syahdewi, Raja Risma; Hardi, Hardi; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aims to examine the influence of role conflict and role ambiguity to the government internal auditors’ commitment to independence. Research variables operationally elaborated in several dimensions. Variable commitment to independence elaborated into three dimensions, namely a strong belief in values, a willingness to exert considerable effort, and a strong personal desire. Variable role conflict elaborated into three dimensions, namely inter-role conflict, intra-sender role conflict, and personal role conflict. Variable role ambiguity elaborated into six dimensions, namely guidelines, task, authority, responsibilities, standards, and time. The population of this research is the Batam city Regional Inspectorate officers, who participate in regular inspection as the internal auditor of the government, with the number of 40 officers where all of them became the respondents for this research. The data taken from questionnaires distributed to all respondents. The data were analyze using multiple regression analysis. The results of this research show that (1) role conflict is significantly positively related to commitment to independence of Inspectorate officers and (2) role ambiguity is significantly positively related to commitment to independence of Inspectorate officers.Keyword : Internal Auditing, Role Conflict, Role Ambiguity, and Commitment to Independence
PENGARUH INDEPENDENSI, PENGALAMAN, PENDIDIKAN, ETIKA DAN GENDER TERHADAP PROFESIONALISME AUDITOR Rezca Setiawan; Kamaliah '; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

Professionalism is one of the main things that must be owned by an auditor in performing his duties and is the main requirement for the profession. In the process of implementation of the state financial audit of the management, professionalism of auditors is influenced by many factors. This study aims to look at the effect of the independence, experience, education, ethics and gender in the professionalism of Auditor The Audit Board of the Republic of Indonesia Representatives of the Province of Riau and West Sumatra Province. The population in this study are all auditors who actively work in the Audit Board of the Republic of Indonesia Representatives of the Province of Riau and West Sumatra Province with a total of 190 auditors, each representative only deign given a questionnaire of 50 questionnaires so that researchers had 100 respondents and choose whole being sampled in this study, sampling is done by a random method. Methods of data analysis using multiple linear regression with SPSS 17.00. The results showed that the independence of auditors, auditor experience, ethics, and gender affect the professionalism of auditors. While education has no effect on the professionalism of auditors.Keywords : Independence, Experience, Education, Ethics, Gender and Auditor Professionalism
PENGARUH LEVERAGE, KEPELIMIKAN INSTITUSONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Ulfa Jasmine; Zirman '; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to examine the effect of leverage, ownership, company size, and profitability against tax avoidance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2012-2014. Sample of companies used in this study as many as 34 companies. While the data processed in this study as many as 102 of data where the data obtained from three consecutive terms (2012-2014) of each of these companies. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that leverage the t (5.617)> t table (1.984) and significant (0.009) <(0.05), ownership institusional that t arithmetic (7.365)> t table (1.984) and significant (0.000) <(0.05), company size t (6.092)> t table (1.984) and significant (0.000) <(0.05), profitability t count (4,207)> t table (1.984) and significant (0.006) <(0.05). Overall, leverage, institusonal ownership, size and profitability affect tax avoidance amounting to 85.2%. While 14.8% is influenced by other variables not examined in this study.Keywords: leverage, ownership,size, profitability and avoidance.
PENGARUH PENERBITAN SURAT TEGURAN, SURAT PAKSA, DAN SURAT PERINTAH MELAKUKAN PENYITAAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK OLEH WAJIB PAJAK BADAN (Studi Empiris di Kantor Pelayanan Pajak Madya Pekanbaru) Dhyta Maya Angraeny; Vince Ratnawati; Lila Anggraini
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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This study is aimed to examine and analyze Influence Of Publishing The Reprimand Letter, The Forced Letter and The Warrant Foreclosing To Disbursement of Tax Arrears By Corporate Taxpayers. The population in this study is corporate taxpayer which has been registered on KPP Madya Pekanbaru. The sample was determined by the purposive sampling method, where corporate taxpayer that hold theReprimand Letter, The Forced Letter and The Warrant Foreclosing which had been issued by Kantor Pelayanan Pajak Madya Pekanbaru from year 2011 until 2015 (5 years). Data analysis conducted with multiple linear regression model by using software SPSS version 22,0. The independent variable in this study is the reprimand letter which measured using total number of reprimand letter, forced letter and warrant foreclosing which has issued, besides, the dependent variable is Disbursement of Tax Arrears measured by total number of outstanding tax which based on STP, SKP, SKpKB and SKPKBT.As the result of the test that has been done using the partial regression test (t test) showed that the independent variables, the reprimand letter and the forced letter, has a significant effect on disbursement of tax arrears. Meanwhile the warrant foreclosing has no effect on disbursement of tax arrears. Based on total adjusted R-square result proved that variables of Publishing The Reprimand Letter, The Forced Letter and The Warrant Foreclosing To Disbursement of Tax Arrears By Corporate Taxpayersresults of 22,9% while the rest of 77,1% were affected by other variables that were not performed in this studyKeywords :Disbursement of Tax Arrears, The Reprimand Letter, The Forced Letter and The Warrant Foreclosing

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