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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 KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, SISTEM PENGENDALIAN INTERN PEMERINTAH, PENGAWASAN KEUANGAN DAERAH, SIKD DAN KUALITAS SDMTERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KOTA DUMAI Tengku Dea Monica; Taufeni Taufik; Al Azhar L '
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 effect of the competence of the financial administration officials, the internal control system, the local finance supervision, regional financial information system and the quality of human resources to the value of the local government financial reporting information in Dumai. The technique used is purposive sampling. Respondents in this study is the Sub Division of Finance and Financial Staff. The sample used in this study were 66 respondents. Statistical methods are used to test hypothesis of the research is the analysis of multiple linier regression using the software spss version 22.0.The result of this study indicate that the variable areFinancial Administration Official Competence affect the value of the local government financial reporting information with a regression coefficient of 0.154 and 0.024 significant (alpha <0.05), internal control system of government influence on the value of the local government financial reporting information with a regression coefficient of 0.317 and 0.004 significant (alpha <0.05), the area of financial supervision affect the value of the local government financial reporting information with a regression coefficient of 0.599 and 0.001 significant (alpha <0.05), financial information systems area affect the value of government financial reporting information area with a regression coefficient of 0.221 and 0.046 significant (alpha <0.05), quality of human resources affect the value of the local government financial reporting information with a regression coefficient of 0.272 and 0.035 significant (alpha <0.05). The result of the coefficient of determination (R2) of 0.680 means that the contribution of independent variable influence to variable by 68% and the remaining 32% are influenced by other variables.Keywords: Information, financial administration, system of internal control, control of regional finance and quality of human resource
PENGARUH SOLVABILITAS, KEPEMILIKAN PUBLIK, AUDITOR SWITCHING DAN PERUSAHAAN HOLDING TERHADAP AUDIT DELAY Syah, Encik Sonya Maretha; ', Andreas; Wiguna, Meilda
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 research is to analyze the factors that affect audit delay. The examined factors of this research are solvability, public ownership, auditor switching and holding company as the independent variables while the audit delay as the dependent variables. The sample consists of 28 mining companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2011-2014. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used multiple regression analysis. The test results show that solvability have significant effect on audit delay, while public ownership, auditor switching and holding company had no effect on the provision of the audit delay.Keyword : audit delay, solvability, public ownership, auditor switching and holding company.
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampa Dian Sari Apriwinata; M Rasuli; Al Azhar A
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 research is to analyze the influence of the quality of human resources, leadership style, Information Technology and Motivation toward the Implementation of Accounting Standards Based on Accrual Government. This study uses a Population of employees who work in the work Unit of Kampar district. Sampling method in this research is purposive sampling. Total sample amounted to 116 respondents. This Study Uses Primary data in the form of questionnaires given to the respondents. Then, the variabel Quality of Human Data Source, Leadership Style, Information Technology and Motivation Moderation variablestested using multiple linear regression analysis using SPSS 20.1 software. Prior to the regression test, the data were first tested using the data quality test and the classical assumption test. The results of this study indicate that the Quality of Human Resources, Leadership style, Information Technology and Moderation of Motivation have a positive effect on the Implementation of Accrual Based Government Accounting Standards.Keywords: Quality of Human Resources, Leadership Style, Information Technology, Motivation, Implementation of Accrual Based Government Accounting Standards.
PENGARUH CSR DISCLOSURE DAN CAPITAL STRUCTURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2011-2015 Sri Wahyuni; Edyanus Herman Halim; Rendra Wasnury
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 CSR disclosure and capital structure on firm value with financial performance as intervening variable. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The ecosystem variable in this research is capital structure and CSR Disclosure, while intervening variable is financial performance and dependent variable is firm value. This study has a population of 137 companies in manufacturing companies listed on the Indonesia Stock Exchange period 2011- 2015. This research uses purposive sampling technique and sample which fulfill as many as 44 companies. The method of data processing using multiple regression analysis and regression of moderation. SPSS software version 21.00. The results showed that CSR disclosure variable has a direct influence on financial performance. CSR disclosures have a direct influence on corporate value. Capital structures have a direct influence on financial performance. Capital structure has a direct influence on company value. Corporate value has a direct influence on financial performance. CSR disclosure has a direct influence on the value of a company mediated by financial performance. Capital structure has a direct influence on firm value mediated by financial performance.Keywords: CSR disclosure, capital structure, corporate value, financial performance
PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, DISKRIMINASI, DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK DALAM TINDAKAN PENGGELAPAN PAJAK (Studi Empiris Pada Wajib Pajak Badan yang Terdaftar Di KPP Pratama Tampan Pekanbaru) Damayanti, Dini; Nasir, Azwir; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

the research aims to examine the influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. Object of this research taxpayer were registered in KPP Pratama Pekanbaru. There are one hundred questionnaires were sent, but only fourty four questionnaires were returned. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. The results of this research showed that fairness has an effect on taxpayer perceptions about ta evasion with 0,000 significance, the self assessment system has an effect on taxpayer perceptions about tax evasion with 0,000 significance, discriminant has no effect on taxpayer perceptions about tax evasion with 0,427 significance and the probability of cheat detact has an effect on taxpayer perceptions about tax evasion with 0,006 significance. The results of this research also showed that coefficient determinant is 89,1%. 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. All variables also have strong relation with variable dependents in this research.Keywords: fairness, self assessment system, discriminant, cheat detact and tax evasion
PENGARUH HUMAN RELATION (HUB. ANTAR MANUSIA) DAN BUDAYA ORGANISASI TERHADAP ETOS KERJA KARYAWAN PADA PT. ANGKASA PURA II (PERSERO) KANTOR CABANG BANDAR UDARA SULTAN SYARIF KASIM II PEKANBARU Sihite, Tommy Paniel; Marnis, Marnis; Nuryanti, Nuryanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted at PT. Angkasa Pura II (Persero) Branch Airport Sultan Syarif Kasim Ii Pekanbaru. in order to determine the effect of human relations (human relations) and organizational culture simultaneously to the work ethic of employees at PT. Angkasa Pura II (Persero) Branch Airport Sultan Syarif Kasim II Pekanbaru. This study uses primary data obtained from interviews and giving questionnaires to all employees at PT. Angkasa Pura II (Persero) Branch Airport Sultan Syarif Kasim II Pekanbaru. Secondary data were obtained relating to the object and the organizational structure of the population in this study were all employees numbering 70 people and sampled. The analytical method used in this study is the linear regression method berganda.Dari results of testing that was done, simultaneous regression test (Test-F) indicates that the variable human relations (human relations) and organizational culture simultaneously significant effect on the employee's fix ethos. From the results of the partial test (t-test) showed that the variables of human relations (human relations) and organizational culture significantly influence employee Work Ethics. The result of the calculation of the coefficient of determination (R2) is approximately 6.08%, which means, variable human relations (human relations) and organizational culture together affect the Work Ethic, while the rest influenced by other variables not examined in this study.Keywords: Human Relations, Organizational Culture and Work Ethics Employees
KONTRIBUSI USAHATANI MADU SIALANG TERHADAP PENDAPATAN KELUARGA PETANI (Studi Kasus Di Desa Gunung Sahilan Kecamatan Gunung Sahilan Kabupaten Kampar) Ridha Maulana M; Eriyati &#039;; Nobel Aqualdo
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 Village of Gunung Sahilan District of Gunung Sahilan Kampar regency. The purpose of this study was to determine the contribution of honey bee beehive farm to the family income of farmers in the Village of Gunung Sahilan District of Gunung Sahilan Kampar regency. This study uses a sampling technique saturated (census) saturated sampling technique (census) is the sampling technique when the number of relatively small population, less than 30 people, in which all members of the population sampled. 27 samples were selected. The analytical method used in this research is quantitative descriptive method by describing the whole object of research with the number and percentage into the later described sentence description. The results showed that farm Honey beehive has contributed to the family income of farmers. The results showed that farm Honey beehive is the livelihood of a side which has a contribution of 75% of more than half of livelihood principal contributed by 15% as farming oil palm, rubber farming and a 10% contribution comes from donations income than farming honey beehive nonagricultural.Keywords: Income, Total Tree, Total Nest, Capital.
PENGARUH AKUNTABILITAS, GENDER, DAN PENGALAMAN KERJA AUDIT TERHADAP KUALITAS HASIL KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Medan, Padang dan Pekanbaru) Muhammad Reza Fahlevi; Hardi &#039;; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aimed to obtain empirical evidence about the influence of accountability, gender, auditor work experience and knowledge to the extent of quality of auditor’s works. It is also predicted that knowledge moderate the relationship between accountability, gender, auditor work experience with quality of auditor works’s. This study used primer data with quitonaiers. The population of this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru, Padang and Medan. By using purposive sampling method, from 100 quitonaiers, 17 was not back and 14 quitonaiers did not used, so 68 auditors were selected as a sample. The analysis technique used multiple linear regression analysis using SPSS ver. 17 computer program. The results of analysis showed that accountability, gender, auditor work experience, accountability after moderated with knowledge and auditor work experience after moderated with knowledge significantly influence to the extent of quality of auditor’s works. Meanwhile, the results of analisys also showed gender after moderated with knowledge had not significantly affected the extent of quality of auditor’s works with tcount -1,957 and it belowed ttable 1,995 and signification value 0,355 .Based on total Adjusted R-Square result 62,6% while the rest 37,4%Keyword : quality of auditor’s works, accountability, gender, auditor work experience, knowledge
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Riau) Pratama, Rilian; Basri, Yesi Mutia; Supriono, 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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Abstract

This research was aimed to examine empirically the effect of several factors to capital expenditure. These factors are Local Revenues, General Allocation Fund, Special Allocation Fund To Capital Expenditure With Economic Growth As A Moderating Variable. The population that will be used in this research are districit/municipal governments in the Province Of Riau. The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from governments financial statements from Central Bureau of Statistics. The method of data analysis in this study is use multiple liniear regression with SPPS version 21. The results of this study prove that local revenues, general allocation fund and special allocation fund significantly positive affect to capital expenditure. While economic growth is not moderate the relationship between local revenues and special allocation fund to capital expenditure at district/municipal in the Province of Riau. The Amount of R Square (R2) is 0.597 gives the sense that the rate is 59.7% of level capital expenditure can be explained by Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth task while 40.3% can be explained by other variabels that are not tested in this study.Keyword : Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth
PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI KINERJA KEUANGAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Dinda Yulmi Nadillah; Yulia Efni; Andewi Rokhmawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this research is to exemine the effect of Capital Structure, Growth Opportunites to Firm Value in which Financial Performance as intervening variabel Corporate Social Responsibility as moderating variable. Endogenous variables in this research are Firm Value and Financial Performance. Futhermore the exogenous variables are Capital Structur and Growth Oppornites. Population of this research was 142 manufacturing firms listed in Indonesia Stock Exchange periode of 2011-2014. The sample of this research was 80 firms that selected based on purposive sampling techniques. To process the data, this research runs regression analysis with path analysis by utilizing SPSS software version 20. The results showed that Financial Performance and Capital Structure have a positive and significant effect on Firm Value. Growth Opportunities has a negative and not significant effect on the Firm Value. Financial Performance was able to intervene the effect of Capital Structure and Growth Opportunities on the Firm Value. Finally, Corporate Social Responsibility (CSR) strengthens the influence of Financial Performance on the firm value.Keyword : Capital Structure (SM), Growth Opportinities (PP), Financial Performance (KK), Firm Value (NP) and Corporate Social Responsibility (CSR)

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