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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,715 Documents
PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Hafiza Hafiza; Amir Hasan; 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 research is to analyze the effect of audit complexity, client’s profitability, firm size, independency of the board commissioner and audit firm size to audit fee in manufacturing companies listed on Indonesia Stock Exchange from 2012-2015. This research used secondary data that is audited financial report which can be accessible through the website of Indonesia Stock Exchange www.idx.co.id. The population for this research is 135 manufacturing companies. The sampling method is purposive sampling. Based on this method, 45 companies are acquired as a sample, with 4 years of observation period. Thus, the sum of this research is 180 analysis unit. Then audit complexity, client’s profitability, firm size, independency of the board commissioner, audit firm size and audit fee are tested using multiple linear regression analysis using SPSS 21.0. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this research indicate that audit complexity, client’s profitability, firm size, independency of the board commissioner and audit firm size have a positive and significant effect on audit fee.Keywords : audit fee, audit complexity, client’s profitability, firm size, independency of the board commissioner, audit firm size
PENGARUH KEMISKINAN DAN PERTUMBUHAN EKONOMI TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI RIAU Novita Dewi; Yusbar Yusuf; Rita Yani Iyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of economic growth on poverty and human development index in Riau Province. The data used is secondary data with cross section including data one year in every district in the province of Riau on each variable used.This secondary data sourced from the Central Statistics Agency Pekanbaru. Methods of data analysis used in this research is quantitative method with data analysis and linear regression analysis using SPSS. In this model the independent variable used is the Poverty and Economic Growth. While the dependent variable is the Human Development Index. The result showed that first, Poverty and significant effect on the human development index in the province of Riau. From equation known poverty variables showed a coefficient of -0.079 means that if there is an increase poverty by 1% will decrease the HDI of 0.079% means that every increase in poverty would decrease the percentage of HDI in Riau Province. For poverty variables obtained t is greater than t table so Ho rejected Ha accepted. Second, Economic growth showed a coefficient of 0.024 means that if there is a change of economic growth of 1% there will be changes to the HDI of 0.024% means that any changes in the economic growth will affect the percentage of HDI in Riau Province.Keyword : Poverty, Economic Growth, and Human Development Index.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, PENGAWASAN KEUANGAN DAERAH, DAN KOMITMEN MANAJEMEN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Ben Putra, Rizki Agus; Azlina, Nur; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This is consistent with the concept of reliability of the information in the financial statements that should be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. This study investigated the influence of the quality of human resources, utilization of information technology, internal control, financial control area, management commitment. The sample studied consisted of 36 SKPD in Bengkalis. the analytical techniques used to test hypotheses is purposive sampling. Data were analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) version 17. The results showed that the quality of human resources, utilization of information technology, internal control, financial control area, management commitment to have an influence on the reliability of financial reporting of local government , The quality of human resources shows the coefficient of 0.137 with significance value of 0.013. Utilization of information technology shows coefficient 0.247 with a significance value of 0.001. Internal controls showed coefficient 0.126 with a significance value of 0.008. Financial oversight regions shows coefficient 0.140 with a significance value of 0.008. Demonstrated management commitment koefiesn 0.408 with a significance value of 0.000. This decision was made are all variables significantly influence the reliability of financial reporting of local government ,Keyword : Quality resource, Information Technology, Internal Control, Supervision, Management, and reliability of financial.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN PRODUK BANK SYARIAH DIPANDANG DARI SUDUT POTENSI EKONOMI, SIKAP, PREFERENSI KEUNTUNGAN RELATIF DENGAN KEWAJIBAN AGAMA (RELIGIOUS OBLIGATION) SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK SYARIAH YANG TERDAPAT DI KOTA PEKANBARU) Devy Tresnowati; Emrinaldi Nur; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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In Islam, muamalah which not allowed are those that contain elements of usury. To avoid usury which is strongly associated with the world of banking, Islamic Banks can be a solution. This study aims to examine determinant of intention to use islamic bank from the point of economic potential, attitudes, and relative advantage preferences, with attention to elements of religious obligation as a moderating variable based on the Theory of Planned Behavior. The study was conducted at ten Islamic banks and muamalat in Riau with 120 respondents. This study use multiple regression as the analytical instrument. The test results show that economic potential, attitudes and preference of relative advantage have an influence on the intentions in using Islamic banks products either directly or through moderating religious obligations. These results indicate that the economic potential and intention encourage the development of institutions and Islamic products, through moderation of religious obligations.Keywords : Intention, economic potential, attitude, preference relative advantage, religious obligations
PENGARUH BRAND IMAGE DAN PRODUCT QUALITY TERHADAP BRAND LOVE DAN BRAND LOYALTY PADA PENGGUNA MOBIL HONDA JAZZ DI KOTA PEKANBARU Dwiputranto, Muhammad Reza Hariedhi; Alwie, Alvi Purwanti; ', Marhadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aimed to analysze Brand Image and Product Quality to Brand Love and Branf Loyalty Honda Jazz users in Pekanbaru City. The object of this research was Honda Jazz users in Pekanbaru City. This research consists of four variables: two dependent variable and two independent variables. They are Brand Loyalty (Y2), Brand Love (Y1), Product Quality (X2), and Brand Image (X1). This research was conducted using a sample of 170 people. This research used purposive sampling, based on respondents who have Honda Jazz as personal car, aged 15 years and over. Data are taken by giving respondents structural questionaires. In terms of data analysis, this research used Structural Equation Modeling (SEM) with AMOS version 22. Based on the hypothesis test conducted, research shows that Brand Image has significant and positive effect toward Brand Love, Product Quality has significant and positive effect toward Brand Love. Brand Image has significant and positive effect toward Brand Loyalty, Product Quality has significant and positive effect toward Brand Loyalty and Brand Love has significant and positive effect toward Brand Loyalty.Keywords:Brand Image, Product Quality, Brand Love and Brand Loyalty
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD Kabupaten Indrigiri Hulu) Threzasyari, Yulfriza; Indrawati, Novita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The Purpose of this research is to examine : 1). The effect of budgetary participation on budgetary slack 2). The effect of budget goal clarity on budgetary slack 3). The effect of budgetary participation on budgetary slack with locus of control as moderating variable 4). The effect of budget goal clarity on budgetary slack with locus of control of moderating variable. The population on this study is Regional Working Units (SKPD) at Indragiri Hulu. This sample in this study was taken with a purposive sampling method. The sample in this studyare performance of the district unit Indragiri Hulu which amounted to 75 respondents. Data collections techniques used multiple regression analysis and moderating variable test analysis where processed using SPSS. The result of this study show that budgetary participation and budget goal clarity significant influence on budgetary slack and then variable locus of control moderate the effect of the budgetary participation and budget goal clarity on budgetary slack. The amount of influence (
ANALISIS DAMPAK BENCANA KABUT ASAP KEBAKARAN HUTAN DAN LAHAN TERHADAP PDRB SEKTOR TRANSPORTASI ANGKUTAN UDARA DI PROVINSI RIAU TAHUN 2005 – 2014 Chandra, Doni Wijaya; Ekwarso, Hendro; Isbah, Ufira
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the impact of Haze Disasters of Land and Forest Fires to the GDP of Air Transport Sector in Riau Province Period 2005 to 2014. This study uses secondary data obtained from the website of the Ministry of Environment and Forests Indonesia, the Central Bureau of Statistics Riau and PT. Angkasa Pura II Pekanbaru. This research uses descriptive quantitative method, and analyzed using a multiple linear regression analysis using a Eviews program. The study consists of one independent variable (Extensive Land and Forest Fires), a variable dipendent (GDP of Air Transport Sector) and two control variables (Total Number of Passengers and Cargo). The researcher conducted a research data transformation into a logarithm to overcome the autocorrelation on this study. The results obtained are Extensive Land and Forest Fires, Number of Passengers and Cargo simultaneously influence the GDP of Air Transport Sector in Riau Province with a significant level of 10% was obtained probability value of F-statistic < α (0.1) ie 0.000530 < α (0.1). Partially Extensive Land and Forest Fires does not have a significant effect on the GDP of Air Transport in the Riau Province, this is because the haze disastrous of land and forest fires only occurs temporarily.Variation factors that influence the GDP of Air Transport Sector can be explained by the Extensive Land and Forest Fires, Number of Passengers and Cargo is equal to 93.7168% (0.937168 R-squared value) while the rest of 6.2832% is explained by other variables outside the research.Keywords: GDP, Air Transport, Disaster, Haze
PENGARUH LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, KINERJA AUDIT, TURNOVER INTENTIONS, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Pekanbaru, Medan dan Padang) Intan Mahalayat; Kamaliah Kamaliah; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality both directly and indirectly. This study aimed to determine the effect of locus of control, organizational commitment, performance auditor, turnover intentions and proffesional ethics on dysfunctional audit behavior in public accounting firm in Pekanbaru, Medan and Padang. The population of this study was the auditors in public accounting firm in Pekanbaru, Medan dan Padang with a number of respondents as many as 58 respondents . The samples were determined by using purposive sampling method. Data analysis tools in this study using Structural Equation Modeling-Partial Least Square (PLS-SEM) using smartPLS software Version 3.0. PLS (Partial Least Square). The results showed that the locus of control, organizational commitment, performance auditor, turnover intentions and professional ethics has positive influence to dysfunctional audit behavior.Keywords :locus of control, organizational commitment, performance auditor, turnover intentions, professional ethics, dysfunctional audit behavior
PENGARUH KUALITAS LAPORAN KEUANGAN, PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Hafzan Fikrian; Amir Hasan; Al Azhar A. &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to describe the influence of Quality of Financial Reporting, Financial Statements Effect, and Effect Against Accountability Accessibility Financial Statements of Financial Management At Work Unit of City of Pekanbaru. The population covers all aspects related to the preparation of financial statements in government agencies located in the city of Pekanbaru. The population in this study consisted of all SKPD contained in Pekanbaru city as much as 32 SKPD. Each SKPD will be spread as much as 3 questionnaire consisted of Chief SKPD, Head of Finance and Head of the planning of each SKPD contained in Pekanbaru, bringing the total respondents were 96 respondents. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. The result of the calculation as described is known that affect the quality of financial statements Financial Management Accountability. The result of the calculation as described can be seen that the effect on the financial statements of Financial Management Accountability. The result of the calculation as described can be seen that the effect on the accessibility of Financial Statements Financial Management Accountability in the SKPD Pekanbaru.Keywords: Quality, Presentation, Accessibility, and Accountability
ANALISA PEGARUH KETIDAKPUASAN KONSUMEN , HARGA DAN IKLAN PRODUK PESAING TERHADAP KEBUTUHAN MENCARI VARIASI DAN KEPUTUSAN PERPINDAHAN MEREK PADA SHAMPOO SUNSILK DI PEKANBARU Venny Ayu Hadriani; Alvi Furwanti Alwie; T. Firly Musfar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to analyze the effect caused by the variable Discontent Consumer Product Price and Product Ads Competitors to the Need for Variations and Trademark Transfer Decision. This study used a technique incidental Sampling with a sample of 112 people.The analytical method used in this research is descriptive method kuantiatatif, simultaneous analysis, partial analysis and path analysis using SPSS 21. From the results showed that the variables have influence significantly the price of the Need seek variety Consumer Dissatisfaction while variable and variable Competitor Product Ads no significant effect on Need for Variations and Consumer Dissatisfaction variables, Product Price and Product Ads Competitors mempuyai significant effect on the variable displacement Brand. the effect of this variable was 18.4% for the variable Needs for variety and 31% for the variable displacement Brand. The rest was influenced by other variables, namely 81.6% for Need for variety and 69% for the variable displacement Brand.As for the influence of consumer dissatisfaction and Product Ads Competitors have influence but not directly against perpindaha brand through the need to find variations while variable rates have indirect influence on Brand Switching through requirement for variation.Keyword : Disatisfction, product pricing, advertising competitor products, varietyseeking and brand switching