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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
 150   151   152   153   154 
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real estate dan Building Contrusction yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Muhammad Ridho; Azwir Nasir; Volta Diyanto
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 high of firm value is one purpose of the company. The firm value of a company is the perception investors about the success rate of the company that are often associated with stock price. This research was purposed to find out the affect of profitability, investment decision, debt policy and firm size on firm value of property, real estate and building construction company listed on the stock exchange in 2014-2015. The population were 55 companies and a sample are 42 companies. The analytical type use associative analysis with the analyze tool used was classic assumption, multiple linear test, hypothesis. The result of the study found that 1) Profitability has significant effect on the firm value 2) Investment decision has significant effect on the firm value 3) Debt policy has affected on firm value 4) Firm size has no effect on firm value. The percentage of influence of profitability, investment decision, debt policy and firm size on firm value is 21,2%.Keyword : Profitability, Investment Decision, Debt Policy, Firm Size And Firm Value
PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) atami, Audina gita; Basri, Yesi Mutia Basri Mutia; Kurnia, Pipin Kurnia
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 aim of this study are examine the effect of corporate governance, earnings management and capital intensity to tax aggressiveness. The proxy of corporate governances are independent commissioner, audit committee and institutional ownership. Cash effective tax rates (CETR) is used to measure tax aggressiveness. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. The results of this study showed that the variable of institutional ownership and capital intensity have significant effect toward tax aggressiveness. Meanwhile, independent commissioner, audit committee and earnings management have no significant effect toward tax aggressiveness.Keywords :Corporate Governance, Earnings Management, Capital Intensity, Tax Aggressiveness.
PENGARUH SUKU BUNGA KREDIT, DANA PIHAK KETIGA (DPK), DAN GIRO WAJIB MINIMUM TERHADAP PENYALURAN KREDIT PADA PT. BANK CENTRAL ASIA, TBK. DI INDONESIA TAHUN 2001-2015 Fitri, Lailatul; Maulida, Yusni; Indrawati, Toti
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 how the effect of interest rates on loans , Third Party Fund ( TPF ) and Reserve Requirement (RR) against lending of Bank Central Asia.In this study using secondary data obtained from financial data publication of Bank Central Asia from 2001 to 2015 time span The analytical method used is the Multiple Linear Regression Analysis . Tests conducted on the hypothesis and the reliability of the data (classical assumption) using significant rate of 5 %. From the results of tests performed on the simultaneous study showed that the level of mortgage interest rate , Third Party Funds (TPF)and Reserve Requirement (RR) by F test significant influence is 0.000 .The results partially by t test , to see the test results significant independent variable on the analysis of multiple factors affecting the loan portfolio in the Government -owned banks in Indonesia , it can be seen that the Third Party Funds variables are variables that significantly influence against lending at Bank Central Asia 0.000 By looking at the results of the coefficient of the independent variable interest rates ,Requirement (RR) is a variable that does not significantly influence lending at Bank Central Asia in Indonesia.Keyword : Interest Rate Loans , TPF ( third party funds ), Reserve Requirement (RR)and Lending
PENGARUH VARIABEL MAKROEKONOMI TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH KOTA PEKANBARU Muhammad Surya Anggara; Syafril Basri; Deny Setiawan
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 aim to know the influence of macroeconomic variables to the regional revenue in Pekanbaru City. The data used in this research is the data time series from 1995 until 2015. This research was in Pekanbaru City was chosen based on the consideration that Pekanbaru City is one metropolitan city that has high economic growth. The data collected from data GDP (Gross Domestic Product), constant price, population, the inflation rate and income revenue. The data obtained from Badan Pusat Statistik (BPS), Pekanbaru city in figures. Method of analysis used was multiple linear regression analysis.The research result obtained that the variable GDP, population, and the inflation rate simultaneously significant influence to the regional revenue in Pekanbaru City, as much as 134,513 with the significant level 0,000.Of the individual test result with significant levels of partial (α) obtained 5% of the variable GDP and population have a positive influence and significant to the regional revenue with each value are 6.431 and 6.080 , while the inflation rate has a negative influence and not significant, as much as -0,302. The magnitude of the influence that caused (R2) by both these variables simultaneously against the variable dependent was 96%, 4% while the rest is affected by other variables not in meticulous in this research.Keyword: GDP, population, the inflation rate, Receiving the Regional Revenue(PAD)
PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Dinas Di KabupatenKampar ) Yurnita '; Hardi '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This purpose of this research is to analyze the effect of the characteristics of budget goals and compensation towards the performance of Kampar regency government officials, with job satisfaction and job motivation as an moderating variable. The research was based on sample of local government officials who have a direct relationship with the planning and execution of local budgets in the SKPD and Local Government Department in Kampar regency. The analytical method used in this research is the analysis model Moderating Regression Analysis (MRA) using SPSS. The results of this study show that: 1) Budgetary Goal Characteristics does not affect the performance of Civil Servants in Local Government Kampar. 2) Compensation affect the performance of Civil Servants in Local Government Kampar. 3) Job satisfaction is a moderator variable of variables Budgetary Goal Characteristics on the performance of civil servants in the Local Government Kampar regency. 4) Motivation is a moderator variable of Budgetary Goal Characteristics on the performance of civil servants in the Local Government Kampar regency. 5) Job satisfaction is a moderator variable of variable compensation to the performance of civil servants in the Local Government Kampar regency. 6) Motivation is a moderator variable of variable compensation to the performance of civil servants in the Local Government Kampar regency.Keyword : Public Budgetary,Compensation, Motivation, Performance, and Organization.
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERNAL, GANGGUAN ORGANISASI, KOMPETENSI, DAN KECAKAPAN PROFESIONAL TERHADAP KOMITMEN INDEPENDENSI AUDITOR (Studi Empiris pada Kantor Akuntan Publik di Batam dan Pekanbaru) Shendi Yunita Rizky; Raja Adri Satriawan surya; Alfiati Silfi
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 aims to invetigate the effect of Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, and Professional Skills on the Auditors’ Independence in Public Accounting Firm (KAP) of Batam and Pekanbaru. This study is population. While responden is consisted by the fifty Public Accounting Firm (KAP) officers in Batam and Pekanbaru. The data was collected by distributing quetionnaires which isgiven to 60respondents, but only 50 (83%) respondents who fill out the questionnairescompletely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbance, Organizational Disturbance, Competency, and Professional Skills was significantly on auditor independence wich thitung>ttabel. While the external disturbance dont have significantly effect on auditors independency.Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, Professional Skills and Auditors’ Independence
ANALISIS INDUSTRI PANGAN SUB SEKTOR INDUSTRI MAKANAN RINGAN KUE BANGKIT DAN BOLU (Dengan Menggunakan Strukture Conduct Performance/SCP) Saka Putra; Syafril Basri; Eka Armas Pailis
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 aim is to determine the market structure, market behavior and market performance sponge cake industry. The data used is secondary data and primary data. This secondary data sourced from the Central Statistics Agency (BPS) and Pekanbaru City Department of Industry and Trade of the City of Pekanbaru. Primary data obtained from questionnaires distributed to 14 respondents in Pekanbaru. Methods of data analysis used in this research is descriptive analysis and quantitative analysis through theoretical approach-Product Structure-Performance. In this model, the variable used is the market share, concentration ratio, IHH, CLR, and PCM. The results revealed snack food industry and sponge cake rise in Pekanbaru city has its share of the market (market share) the highest of 15.2%. While businesses with market share (market share) that is equal to the lowest of 2.54%. Cake Industry in Pekanbaru city has a monopolistic market structure. Judging from the analysis of the capital-labor ratio (CLR), industry and sponge cake rise in Pekanbaru city included in labor intensive industries. Industry performance and sponge cake rise in Pekanbaru city based on the calculation of PCM that profit is not affected by the strength of the market share. The average value of 47.39% PCM where PCM highest value of 60% and the lowest rate of 28%.Keywords: Food Industry, Market Share, IHH, CLR, PCM
PENGARUH PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN. (STUDI EMPIRIS PADA SKPD KOTA DUMAI) Baskara, Bayu Yosa; Nasir, Azwir; Safitri, Devi
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 Effects of Preventive Monitoring, Detective Monitoring, and Performance-Based Budgeting on Effectiveness Budgetary Control survey on the Lokal Government Unit (SKPD) district at Dumai of Riau Province as the research object. The population used in this study was 33 on the Lokal Government Unit (SKPD) at Dumai city of Riau Province. Sample in this research used the purposive sampling. The sample is head of department, head of division/secretary, and head of subsection. The amount of respondent in this research was 99, only 87 copy questonnaires can be proccessed This type of data is the primary data with collection method with questionnaires. The analysis data techniques using Structural Equation Model (SEM) with the help smartPLS ver. 3.0 was used to test whethe independent variables affect to dependent variables.The result of this study indicate that the variable of preventive monitoring, detective monitoring and Performance-Based Budgeting is influence the efectiveness budgetary control. The result also showed the contribution of preventive monitoring, detective monitoring, and performance-based budgeting on effectiveness Budgetary Control is equal 82,4%. While the remaining 17,6% is influenced by other variables not included in this smartPLS model.Keywords : Effect of Preventive Monitoring, Detective Monitoring, Performance Based Budgeting and Effectiveness Budgetary Control
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Chici Claraini; Enni Savitri; Meilda Wiguna
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 good governance, internal control system the government and style leadership on the performance of local government in District Government in Rokan Hilir. The research samples are selected by using questionnaire survey method were many as 124 people are respondents. The population in this study is 31 working units Rokan Hilir district. The analytical tool used is multiple regression assisted with SPSS Windows ver 19. The results showed of good govermance, internal control system the government and style leadership significant effect on the performance government. In this research the size of the influence inflicted R square of 0,663 shows that variable good governance, internal control system the government and the style leadership simultaneously explain performance variables of 13,8% while the rest 86,2% influenced by other variable not guilty in this study.Keyword : Good Governance, Internal Control System the Government, Style Leadership and The Performance Government
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTEREN, DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Inspektorat Provinsi Riau dan Provinsi Sumatera Barat) Setiawan Harsa; Emrinaldi Nur DP; Hariadi Hariadi
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 examine the effect of personal interference, external interference, and interference with the independence of the auditor organization on professional commitment as an intervening variable. The location of this research in the Provincial Inspectorate of Riau and West Sumatra Provincial Inspectorate. In this study, the population used is the Riau Provincial Inspectorate and the Inspectorate of West Sumatra Province. Respondents in this study were all pengawai Inspectorate Province of Riau and West Sumatra. Samples of this research were 53 respondents. The data used are primary data. The analytical method used is the analysis of PLS (Partial Least Square). The results showed a direct influence are: 1) Personal Disorders affect the auditor's independence. 2) Disturbance affect the external auditor's independence. 3) Organization Disorders affect the auditor's independence. And the study also showed their influence is indirectly personal Disorders, external interference, and interference organizations have indirect influence on the independence of auditors with professional commitment. Based on the results of R-Square variable auditor independence by 85.3% and variable professional commitment of 66.3%.Keyword : Personal Disorder, External Disorders, Disorders Organisation, Auditor Independence, and Professional Commitment.

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