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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 KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ELEMEN-ELEMEN INTEGRATED REPORTING (Studi Pada Perusahaan Non-Keuangan yang listing di BEI Tahun 2015) Novaridha, Ira Astria; Indrawati, Novita; L, Al Azhar
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 aimed to examine and analyze influence of institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. Sample data is using simple random sampling methode to the non-financial companies that listed in Indonesian Stock Exchange during 2015. The number of companies taken as samples in this study covers about 85 company annual reports. This study uses content analysis to measure elements of integrated reporting in the annual report. Processing and analysis of data using multiple regression with SPSS v22. The result of this research showed those independent variables of institutional ownership, size and profitability does not affect the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015.Keyword: institutional ownership, firm size , profitability and elements of integrated reporting
PENGARUH PENGAWASAN, KESEHATAN DAN KESELAMATAN KERJA TERHADAP MOTIVASI DAN KINERJA KARYAWAN PADA PT. SAWIT INTI RAYA KEC. BATANG GANSAL KABUPATEN INDRAGIRI HULU Payakun Arianzah; Nuryanti '; Ahmad Rifqi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to know how the influence of monitoring, health and safety to motivation and performance at PT. Sawit Inti Raya Kecamatan Batang Gansal Indragiri Hulu. The population in this study were all employees who work in the company of 102 employees. While the sampling was done by making all employees in the sample. Analysis of the data used is descriptive analysis with quantitative analysis tools that multiple linear regression with SPSS version 18.00. From the testing that has been done shows that supervision and motivation Work directly significant effect on employee performance. Health and safety at work does not affect the performance. There is no direct influence Surveillance and Health and safety at work the Employee Performance through employee motivation. Expected to companies in order to increase the sense of love / happy employees to work undertaken for example by delivering good work, facilities and infrastructure that support and nurture employees to ensure their basic needs such as providing with the compensation, allowances, incentives and other things that can trigger motivation employees in the work. With that employees will feel heavy for leaving the compan. For example by paying attention job satisfaction and organizational commitment to be more motivated employees to get more maximal perfomanceKeyword : Monitoring, Health and Safety, Motivation and Performance.
ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode Tahun 2012-2014) Verya, Endi; Indrawati, Novita; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

Financial statement integrity is a communication media between management’s company with investment about company’s financial statement. That’s why for making financial statement must be real and really and honest. The informational of financial statement must be quality, honest, it means the informational offinancial statement free from fraud. Good financial statements are have the integrity of the information contained. Integrity of the financial statements is the extent to which the financial statements present financialinformation fairly, honestly and unbiased. This study aims to obtain empirical evidence about the influence of firm size, leverage and good corporate governance at integrity of the financial statements are measured by an index of conservatism. The sample was manufacturing companies listed on the Stock Exchange 2012-2014 period, which is determined by purposive sampling method. The statistical method used was logistic regression. These results indicate that firm size, independent commissioner, audit committees, managerial ownership and instutional ownership have and effect on integrity of financial statements. However, only leverage doesn’t provide to integrity of financial statements, but integrity financial reports influenced by firm size, and good corporate governance.Keyword : Financial Report Integrity, Firm Size, Leverage, Good Corporate Governance
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Anriva, Yasya Dwi; Zirman, Zirman; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aims to determine the effect of human resource, information technology, and internal control to the quality of reporting on Indragiri Hulu Regency in 2017. The methods used in this research was multiple linear regression. The sampling methods used waspurposive sampling which counted 32 Regional Work Unit with 96 total respondents. Data collected by distributing quetionaires to 96 respondents working in 32 Regional Work Unit in Indragiri Hulu Regency, but only 81 questionnaires were returned and can be processed. The results of the hypothesis test showed that human resource has significant effect on the quality of reporting with 0.018, 0.000, and 0.000 significance. The influence of human resource has significant effect on the quality of reporting is 63.6% while the remaining 36.4% is influenced by other variables.Keywords : human resource, information technology, internal control, quality of reporting.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN USAHA INDUSTRI MAKANAN KHAS DI KOTA TEBING TINGGI Gestry Romaito Butarbutar; Any Widayatsari; Nobel Aqualdo
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research of skripsi writer do at Tebing Tinggi City. The main goal of this research to analyze factors that influence Revenues of Typical Food industry at Tebing Tinggi City. The object of this research is the typical food entrepreneur of lemang. As for the population of this research are 18 entrepreneurs. The methods of sampling using census.The type of data used in this research are secondary and primary datas. The analytical method used is descriptive quantitative method. From the result of this research was known that the simultaneous regression test (Test F) F hitung 272,831 and F table 3,34 at the 5% level of confidence. It is known Fhitung>Ftabel (272,831> 3,34). Shows that the number of the capital, labor and length exertion significant effect on the increase in value of revenues typical food industry of Lemang at Tebing Tinggi City. Partial regression test (t test) showed that the labor variables have the most significant effect on the value of the Revenues Typical Food Industry of Lemang at Tebing Tinggi City. The magnitude of the effect that (R2) of 0,983 whice means that the total value of Revenues as the dependent variable able to be explained by the independent variables, namely the number of the capital, labor and length exertion of 98.3% and the rest is explained by other variables outside models.Keywords:capital,labor and length exertion
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PRODUKSI INDUSTRI FURNITURE KACA DAN ALUMUNIUM DI KOTA PEKANBARU Akbar, Yori Rizki; Aqualdo, Nobel; Pailis, Eka Armas
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this study is to examine the effects of factors the productivity of glass and alumunium furniture industry.The population used on this study is the entrepreneurship of glass and aluminum furniture industry in Pekanbaru. The sample was selected by all of population study, there is 15 glass and aluminum furniture industry. Collecting data was conducted by distributing 15 questionary to respondents.The data were analyzed using instrument testing comprising validity testingand reliability testing. Classical assumption testing consisted of normality testing,multicolinearity testing, and heterocdasticity testing.The analytical tool used in this study was Statistical Package for the Social Science (SPSS) version 16.0.The results of this study prove that capitalshas a significant effect on productivity with significant level of 0,000. Workers has a significant effect on productivity with significant level of 0,025. And materialshas a significant effect on productivity with significant level of 0,003. Overall, the capitals, workers, and materials did effect productivity by 93,9%. While 6,1% are influenced by other variables that did not examined on this research.Keywords : productivity, capitals, workers, and materials.
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN LOYALITAS BAGIAN KANTOR PADA PT. RAMAJAYA PRAMUKTI KABUPATEN KAMPAR Diky Mahyudi; Nuryanti '; Haryetti '
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 determine the influence of organizational culture and work motivation on job satisfaction and loyalty of employees at PT. Ramajaya Pramukti Kabupaten Kampar. The population in this study were all employees of the office at PT. Ramajaya Pramukti Kabupaten Kampar totaling 102 people. While the sampling technique using census method. Analysis of data using multiple linear regression with SPSS version 18.00. Based on the results of data analysis known that the organizational culture affect the job satisfaction of employees, work motivation influence on job satisfaction of employees, organizational culture influence on employee loyalty r, motivation effect on employee loyalty, job satisfaction effect on employee, organizational culture influence on employee loyalty through employee satisfaction, and work motivation influence on employee loyalty through employee satisfaction in. To maximize the loyalty of employees, should Personality sense of having employees of the company are very high, to maximize job satisfaction of employees, companies should give a salary appropriate and balanced with the workload on the responsibility of employees, to maximize organizational culture, is expected Employees always take into account the risks to all problems that may occur, to maximize employee motivation, then it should be safety of employees at work is always guaranteed.Keywords: Culture, Motivation, Satisfaction and Loyalty
PENGARUH LIKUIDITAS, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIFITAS PAJAK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2015) Winda Sri Ayu; Azwir Nasir; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2014-2015. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, listed its shares and did not have negative profit during the period 2014-2015. The design in the study is hypothesis testing, where the sample consists of 58 samples. Data processing using multiple linear regression with SPSS 17.0. The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Keywords: liquidity, earnings management, independent commissioner, executive compensation, tax aggressiveness
ANALISIS PENGARUH KUALITAS LAYANAN DAN TARIF PREMI TERHADAP KEPUASAN NASABAH DAN SWITCHING INTENTION PADA PT.PRUDENTIAL LIFE ASSURANCE KOTA PEKANBARU Febrina Harianja; Zulkarnain Zulkarnain; Henni Noviasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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This research is conducted to analyze the influence of service quality and tariffs of premiums to customer satisfaction and switching intention on PT.Prudential Life Assurance Pekanbaru city.There are four latent variables in this research such as Service Quality (X1), Tariffs of Premiums (X2), Customer Satisfaction (Y1) Switching Intention (Y2). The population of this study are all customer who is still an active customer at PT. Prudential Life Assurance Pekanbaru until 2015 with a sample of 100 respondents were selected by using purposive sampling method with criteria is an active customer in Prudential Insurance, a customer who pays his / her insurance premium for a monthly or quarterly period and has been enrolled as an active customer for at least 1 year. Data are taken by giving respondents structural questionaires. Meanwhile, Path Analysis method are chosen for data analysis by SPSS version21.The result of this research shows that 1)Service Quality has a positive and significant effecttoward Customer Satisfaction,2)Tariffs of Premium has positive and significant effect toward Customer Satisfaction,3) Service Quality has negative and significant effect toward Switching Intention through Customer Satisfaction as Intervening , 4) Tariffs of Premium has negative and significant effect toward Switching Intention through Customer Satisfaction as Intervening, and 5) Customer Satisfaction has negative and significant effect toward Switching IntentonKeywords: Service Quality, Tariifs of premiums, Customer Satisfaction,and Switchimg Intention
PENGARUH BEBAN KERJA, STRES KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PERAWAT RUMAH SAKIT ISLAM IBNU SINA PEKANBARU Aprilia, Friska; ', Samsir; Pramadewi, Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the influence of workload, job stress and work motivation on the nurse performance in Ibnu Sina Islamic Hospital Of Pekanbaru. There are 4 variabels in this reserach, Workload (X1), Work Stress (X2), Work Motivation (X3) and Nurse Performance (Y). The population of this study were the nurses in-patient ward totaling 104 nurses. Sampling technique using a proposional random sampling method and the data obtained were analyzed using multiple linear regression using SPSS version 17.0. Based on hypotesis testing that has been done, the result showed that the workload, work stress and work motivation positive and significant impact on nurse performance in Ibnu Sina Islamic Hospital of Pekanbaru. The result of this study showed, simultaneous regression test (f-test) showed that workload, work stress and work motivation simultaneously affect the performance of nurses, while the partial test (t-test) of workload, work stress and work motivation partially inflluence the performance of nurses in Ibnu Sina Islamic Hospital of Pekanbaru. It is recommended to the Hospital to conduct further analysis related to the nurse perception of workload, work stress and work motivation and make appropriate policies in order to improve nurses performance.Keywords: Workload, Work Stress, Work Motivation and Nurses Performance