cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 158   159   160   161   162 
PENGARUH PENGUNGKAPAN SUKARELA, UKURAN PERUSAHAAN, LEVERAGE , MANAJEMEN LABA DAN RISIKO PASAR TERHADAP BIAYA MODAL EKUITAS ( Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016 ) Rika, Rika; Rusli, Amries; Adhitya, Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study was conducted to analyze the effect of voluntary disclosure, firm size, leverage, earnings and risk management (stock beta) on equity capital cost s(Empirical Study on Basic and Chemical Industry Sector Listed on Indonesia Stock Exchange period 2012-2016). The population used in this research is the Basic and Chemical Industry Sector Companies Listed on the Indonesia Stock Exchange period 2012-2016, while the sampling technique is done by purposive sampling. Data analysis method used is quantitative analysis by using multiple regression analysis.From the research results it is known that there is a significant influence between voluntary disclosure (X1), firm size (X2), leverage (X3), earnings management (X4) and market risk (X5) to capital equity cost (Empirical study on basic industry sector and chemicals listed on Indonesia Stock Exchange period 2012-2016). In this study has the limitations among other research population is limited to basic industry and chemical companies listed on the Indonesia Stock Exchange which published the financial statements of the period 2012 to 2016. Independent variables in this study only five variables used variables that are suspected to affect cost of equity capital. For that it is advisable for further researchers to expand the object of research. For the Company should pay attention to the growth of one by looking at the results of company performance, especially financial statements. For Investors should be more careful in assessing the company's financial statements, especially related to financial information so that investment decisions taken will not cause regret in the future.Keywords : voluntary disclosure, firm size, leverage, earnings management and market risk on the cost of equity capital
ANALISIS EKONOMI RUMAH TANGGA NELAYAN DI SEKITAR KAWASAN HUTAN MANGROVE DESA KUALA SELAT KECAMATAN KATEMAN KABUPATEN INDRAGIRI HILIR Yurizal, Wenda; Iyan, Rita Yani; Ekwarso, Hendro
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Every household wants to fulfill daily needs but for fishermen households often these needs can not be fulfilled by relying on basic work, efforts to increase income, among others, can be pursued through the productivity effort of all fishermen family resources. The purpose of this research is to know and describe the economic condition of fisherman households based on income and expenditure around Mangrove Forest area in Kuala Selat Village, Kateman Subdistrict, Indragiri Hilir Regency. The population in this study is the people who live in the mangrove forest area that works as a fisherman of 276 families. This research uses purposive sampling technique in determining the sample of research, so get 55 KK as research sample. Data taken from the respondents using questionnaires. The method of analysis used in this research is descriptive analysis. The results of this study indicate that the income of fishermen households in the mangrove forest area of Kuala Selat Village is Rp. 1,500,000 to Rp. 2,500,000. this study shows that income in fishermen households is still relatively low. The expenditure of fisherman households in the mangrove forest area of Kuala Selat Village is Rp. 1,210,000 to Rp. 1.870 million. This study shows that household expenditures in fishermen are still classified according to the income they earn. The Local Government of Indragiri Hilir Regency is expected to give more attention to the mangrove forest because it can affect the economy of the people whose livelihood as fisherman, so it can increase the amount of fisherman's income every month.
PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK, LEVERAGE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Annisa, Yosy; Sari, Ria Nelly; Afriana, Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine: (1) the effect of the deferred tax burden on earnings management, (2) the effect of current tax burden on earnings management, (3) the influence of tax planning on earnings management, (4) leverage effect on earnings management and (5) the effect of management's compensation on earnings management. The population in this study are 45 companies included in LQ 45 listed on Indonesia Stock Exchange in 2013-2016. In this research the sample used is 23 companies selected by using purposive sampling method. This study uses secondary data obtained from the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis. Hypothesis test is done by t test and coefficient of determination test.The results of this study indicate that (1) the deferred tax burden affects earnings management, (2) the current tax burden has no effect on earnings management, (3) tax planning affect the earnings management, (4) leverage affect the earnings management and (5) compensation management management against earnings management.Keywords : Earning Management, Deffered Tax Expense, Current Tax Expense, tax Planning, Leverage and Management Compensation.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN PROFITABILITAS DAN OPINI AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Sintia Maramis; Ria Nelly Sari; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to examine the impact of good corporate governance, profitability, and audit opinion against the timeliness of financial reporting. The population of this research arebanking companies that listed on Indonesian Stock Exchange during 2012-2016. The sample used in this research determined by purposive sampling method, and totally amounted 29 companies that match to the criteria that have been set. The analysis method assisted with SPSS Windows Ver 22. Analysis technique used is the LogisticRegression Analysisby using Moderated Regression Analysis. Based on the analysis concluded that good corporate governance has no effecton the timeliness of financial reporting, profitability is able to moderate the influence of good corporate governance on the timeliness of financial reporting, and audit opinion is not able to moderate the influence of good corporate governance on the timeliness of financial reporting.Keywords : The Timeliness of Financial Reporting, Good Corporate Governance, Profitability, Audit Opinion.
PENGARUH DESENTRALISASI FISKAL TERHADAP KEMISKINAN DI KABUPATEN BENGKALIS PROVINSI RIAU (PERIODE 2006-2017) Rudi Tambunan; Dahlan Tampubolon; Sri Endang Kornita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in the Regency of Bengkalis, Riau Province. This research aims to know the influence of fiscal decentralization against poverty in Bengkalis Regency, Riau Province. In this data that become the population and sample the entire object reports annually from the Regency of Bengkalis. This research data using data time seriesdata which consists of 12 years starting from 2006 up to the year 2017. Sampling technique is used is to do an observation that is by collecting data and observe directly the object of research from data obtained in the Bengkalis Regency Government Office, Riau Province. Types of data used in this research is secondary data. Methods of analysis used in this research is quantitative descriptive method, analysis of partially and simultaneous (multiple linear regression analysis with the help of the program SPSS version 21.0). From the results of research that has been conducted, simultaneous regression test (F Test) shows that the whole of the free variables examined have significant influence towards the level of poverty in the Province. Partial regression test (test t) indicates that the variable revenue sharing fund without tax have negative influence and significant variable against poverty. While the variable revenue sharing fund with tax, special allocation fund, General allocation fundhave negative and insignificant against the poverty variables. The magnitude of the influence that caused (R2 ) by four of these variables together against variables bound of 85.5%, while the rest of 14.5% is affected by other variables which are not examined in this study.Keywords : Fiscal decentralization, revenue sharing fund with tax, revenue sharing fund without tax, special allocation fund, General allocation fundand poverty.
PENGARUH CORPORATE SIZE, PROFITABILITY, TENURE AUDIT, AUDITOR SPESIALIZATION, OWNERSHIP DISPERSION TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). Claudia Aprilla Pardede; Adri Satriawan Surya; Arumega Zarefar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to prove the factors that affect the audit delay. Factors tested in this study are corporate size, profitability, audit tenure, auditor specialization and ownership dispersion. The population of this research is the Banking companies listed in Indonesia Stock Exchange in 2014-2016. Total sample of this research is 38 companies with three years observation period so 114 observation objects have been selected. Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression method by SPSS version 17.00. The results indicates that the corporate size (SIZE), profitability (PROFIT) and ownership dispersion (DISPR) influence the audit delay. Meanwhile audit tenure (TENURE) and auditor specialization (SPEC) has no significant effect on audit delay. The influence of the independent variables to describe the dependent variable is 29,3%, while the remaining 70,7% is influenced by other variables.Keywords : Audit Delay, Corporate Size, Profitability, Audit Tenure, Auditor Specialization, Ownership Dispersion.
FAKTOR – FAKTOR YANG MEMPENGARUHI CURAHAN JAM KERJA TENAGA SEKTOR INFORMAL DI KOTA PEKANBARU Dewi, Rahmi; Maulida, Yusni; Widayatsari, Any
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The informal sector is believed to be able to sustain the economy in Riau Province, this can be shown by data from BPS which mentions 52.70 percent of Riau's work force in the informal sector. This study aims to analyze the factors of wages, education, age and the number of family dependents on the outpouring of working hours of informal sector workers in Pekanbaru City.This research was conducted in Pekan Pekan Baru, with sample of 90 respondents with total population 147,119 people. Determination of sample by snow ball samlpling method. Data analysis method used in this research is doubled linear regression or OLS with work hour as dependent variable and four independent variable that is wage, education, age and amount of family dependent. Data collection techniques used interview method assisted by questionnaire. The result of the analysis shows that the variable of wage, education, age and the number of family dependents have no significant effect on the outpouring of working hours of informal sector workers in Pekanbaru City.Keywords : Working Hours, Wages, Education, Age, Total Family Count, Informal Sector
PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, FINANCIAL DISTRESS, DAN INTERNET FINANCIAL REPORTINGTERHADAP INTEGRITAS LAPORAN KEUANGAN (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2013-2016) P, Ribka Martins; Savitri, Enni; Putra, Adhitya Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Intention of this research is to check influence of mechanism of corporate governance, make an audit of tenure, distress financial, and reporting financial internet to financial statement integrity at manufacturing business which enlist in effect exchange of indonesia period 2013-2016. Independent variable which used in this research is mechanism of corporate measured governance by ( institutional ownership, ownership of manajerial, independent commissary, and audit committee), make an audit of tenure, distress financial, and reporting financial internet. variable of Dependen which is used in this research is financial statement integrity which [in] analysis with conservatism. Sampel amount to 86 selected company with method of purposive sampling. Method analyse at this research use doubled linear regresi anilisis. Appliance assist statistical test the used is program of Statistical Product Service Solution and ( SPSS) Ver.22.0 Windows for and of Microsoft Excel 2007, while data the used is data of sekunder taken annual report manufacturing business of period 2013-2016 which [is] diproleh of Effect Exchange Indonesia ( www.idx.co.id). Result of this research of that independent commissary, ownership of manajerial, distress financial and of internet reporting financial have an effect on signifikan to financial statement integrity, While audit committee, institutional ownership , audit of tenure, do not have an effect on to financial statement integrity.Keyword : financial statement integrity, governance corporate, reporting financial internet, and doubled linear regresi
ANALISIS KELAYAKAN USAHA INDUSTRI MAKANAN KERIPIK NANGKA DI KECAMATAN TAMBANG KABUPATEN KAMPAR Wahyu Kresnadi Putra; Rahmita Budiarti Ningsih; Deny Setiawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to know the feasibility of food industry jackfruit chips in Tambang District Kampar Regency and to know the problem or constraints faced in running the industry of jackfruit chips in Tambang District Kampar regency. The population and sample in this research is all industry of jackfruit chips that still active and selling in Tambang District Kampar Regency, which amounted to 13 industries. The research method used in this study is the feasibility study method, by reviewing the aspects of feasibility study that is a review on financial aspect and non financial aspect. In the non-financial aspect through a review on socio-economic aspects, as well as financial aspects through financial feasibility reviews by calculating the Net Present Value (NPV), B / C Ratio, Internal Rate of Return (IRR) and Payback Period (PP). The results of this study indicate that the review of socio-economic aspects of food industry jackfruit chips in Tambang District Kampar Regency is feasible to be run and developed, and the financial aspect analysis through business feasibility calculation shows the value of NPV 119.178.745,61 > 0, B / C Ratio 1,197 > 1, IRR value 20,84% > 12% and PP value for 3 years 1 month 24 days. From the calculation shows that the food industry jackfruit chips in Tambang Dustrict Kampar Regency feasible to run and developed.Keywords: Feasibility Study, Jackfruit Chips, NPV, IRR, B/C RATIO, PP
ANALISIS HUBUNGAN KAUSALITAS JUMLAH UANG BEREDAR DAN DEFISIT ANGGARAN TERHADAP INFLASI DI INDONESIA PADA TAHUN 2002-2017 Ayu Melia Astuti; Anthony Mayes; Any Widayatsari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether there is a significant reciprocal relationship between the money supply and the budget deficit against inflation in Indonesia in 2002-2017. This study uses time series data periodically during the period 2002 to 2017. In this study using the method of quantitative analysis using econometric model, VAR (Vector Auto Regression). This research uses Eviews 7.0 analysis tool. Unit roots test results show that the money supply, budget deficit and non-stasionary rate at the level, but money supply data, budget deficit and stationary inflation at first difference level. The cointegration test results show that the relationship between the money supply, budget deficit and inflation in Indonesia has no long-run equilibrium relationship. Granger Causality Test results show that there is a causality relationship between the money supply to inflation, but there is no causality relationship between budget deficit and money supply as well as inflation and budget deficit, Implementation Response Function Based on the results, it is found that the money supply has a negative effect against inflation. While the result of variance decomposition shows that the role of money supply, budget deficit and significant inflation.Keywords : money supply, defisit budget, inflation

Page 160 of 272 | Total Record : 2715

 158   159   160   161   162 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 7, No 1 (2024): : (Januari - Juni) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue