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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
 159   160   161   162   163 
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Zulfikar Zulfikar; Nasrizal Nasrizal; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the audit tenure as the moderating influence of firm size and profitability on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange periode 2014-2016. The samples used as many as 38 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, then we got the conclusion that (1) the size of the company's effect on the audit report lag which shows that the bigger the company, the shorter the audit report lag,(2) the profitability on audit report lag reflecting a company that produce a higher profitability level then the audit report lag will be shorter, (3) tenure audit able to moderate (strengthen) the effect of firm size on audit report lag which shows that companies are audited by an auditor to audit the long tenure has a level of audit report lag is low. Completion of the audit will be faster if the auditors audit the audit firm with long tenure at a large company,(4) tenure audit is able to moderate (strengthen) the influence of profitability on audit report lag indicating that the longer the auditor with the company makes auditors better understand the movement of profit ratio of the companyKeywords : Audit Report Lag, Company Size, profitability, and Tenure Audit
PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, MOTIVASI DAN UMUR USAHA TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KOTA PEKANBARU (Studi Empiris pada UMKM di Kota Pekanbaru) Romy Eka Putra A; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSMEs have various problems especially in terms of recording financial statements. The Government has disclosed the Financial Accounting Standards of Micro Small Medium Enterprises in 2016 as a guide for the preparation of simpler financial statements making it easier in preparing financial reports in accordance with the standards. The purpose of this study is to determine the effect of education level, understanding of accounting, motivation and age of business on the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. The population of this research is all owners of MSMEs in Pekanbaru City. Sampling technique with accidental sampling, based on the technique obtained by respondents as much as 100 MSMEs. Data collection technique is by using questioner, collected data is analyzed by using descriptive analysis and multiple regression analysis. From the results of descriptive analysis, it is found that the average implementation of Accounting Standards of Micro Small Medium Enterprises in MSMEs in Pekanbaru City in the criteria is quite low, the average education level of SMA, and the average business life of 1 to 10 years. The result of the research shows that the understanding of accountancy and motivation has a positive effect on the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. While the level of education and age of business does not affect the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. Suggestions that can be given are among others MSMEs expected to prepare financial report in accordance with Accounting Standards of Micro Small Medium Enterprises, as well as related parties that can provide socialization of Accounting Standards of Micro Small Medium Enterprises.Keywords : Accountability, Village Financial Management, Village Government
ANALISIS POLA KONSUMSI DAN PENDAPATAN MASYARAKAT DI DESA TANJUNG BELIT KECAMATAN RAMBAH KABUPATEN ROKAN HULU Butasar, Butasar; Yusuf, Yusbar; Basri, Syafril
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to find out how the pattern of consumption and income society that exist in this study unit of analysis is the household in the Village of Tanjung Belit Rambah District Rokan Hulu Regency Year 2018. And used in this study is the primary data that is by providing questionnaires and conduct direct interviews to the sample that has been established namely the head of households in the Village of Tanjung Belit District Rambah Rokan Hulu regency. This research uses descriptive and quantitative methods. Microsoft Excel devices are also used to facilitate the calculation of consumption patterns and community income. The results showed that consumption expenditures and community income are normal, meaning that income and expenditure do not differ much. From the research, it is found that the number of people with high income is 5%, the number of middle income is 25%, and the number of low income society is 75%. It is calculated from the entire sample of respondents that is as many as 40 respondents community. from this study also obtained that total expenditure of respondents as much as Rp 203.100.000 and total income responder of Rp 263.300.000.Keywords : Total Household Expenditure of Respondents and Total Respondents' Household Revenue.
PENGARUH BAHAN BAKU TERHADAP PRODUKSI INDUSTRI MEBEL DI KOTA PEKANBARU Halim, Irsyadul; Jahriza, Jahriza; Isbah, Ufira
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted in Pekanbaru City, this study aims to find out the problem of furniture industry in the supply of raw materials and know the groove of raw material inventory to the production of furniture industry in Pekanbaru City. Sampling using this census technique because the population number sebayak 22 industries where the population is less than 100 so that the sample is the whole pepulasi. The method of analysis used in this research is descriptive method. Where this study only describes the state of the furniture industry associated with the provision of raw materials in Pekanbaru City. The results of the research that the problem often faced in the provision of raw materials is bad weather, due to bad weather then the condition of roads or road access to bring wood raw materials is also hampered as a result will be delayed arrival of goods, flow of raw material inventory to the production of furniture industry in Pekanbaru is the first plot of the woodcutter in the forest, The price difference of timber from loggers to timber collectors is around Rp.500.000- Rp.2.500.000 / m3, and the price difference of timber from collectors to wood furniture industries ranges from Rp.300.000 - Rp. 700,000 / m3. The scarcity of some timber species has resulted in some expensive timber prices, since collectors sell some of their timber out of town, which is why timber prices are expensive to the wood furniture industry in Pekanbaru.Keywords : Production, Raw Materials, Furniture Industry
ANALISIS QUALITY PRINCIPLE TERHADAP KINERJA TOTAL QUALITY MANAGEMENT PADA PT. IVO MAS TUNGGAL DUMAI Reinaldo, Rio; Marpaung, Rio J.M.; Paramitha, Anggia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Countinious Improvement, Just In Time System and Benchmarking on organizational performance at PT. Ivo Mas Tunggal Dumai Bulking Dumai City. The data was collected by distributing questionnaires to 74 respondents. Analytical technique using multiple linier regression analysis method. The results showed that the Countinious Improvement variable significantly influenced Performance. Further research results show that the variable Just In Time System has a significant effect on Performance. Further research results indicate that Benchmarking has a significant effect on Performance. Countinious Improvement variables, Just In Time System and Benchmarking affect the change in performance value by 82%. While the remaining 18% is influenced by other variables that are not included in this regression model. Keywords : Countinious Improvement, Just In Time System, performance
ANALISIS FAKTOR YANG MEMPENGARUHI PRODUKSI PADA PABRIK PENGOLAHAN KELAPA SAWIT DI PT. PERKEBUNAN NUSANTARA III KEBUN AEK TOROP,SUMATERA UTARA Maurien E Situmeang; Azwar Harahap; Any Widayatsari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was conducted in PT. Perkebunan Nusantara III Kebun Aek Torop, North Sumatra. This research aims to know the factors that affect the production of palm oil processing plant at PT. Perkebunan Nusantara III Kebun Aek Torop, North Sumatra. In this data that become the population and sample the entire object reports annually from PT. Perkebunan Nusantara III Kebun Aek Torop. This research data using time series data consisting of 10 years starting from the year of 2005-2015. 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 Office of the factory oil palm PT. Perkebunan Nusantara III Kebun Aek Torop. 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 production of palm oil. Partial regression test (test t) indicates that the variable raw materials have positive and significant influence against the variable production of palm oil. While labor and capital has a negative influence and not significantly to the production of palm oil. And the most dominant variable against oil palm production in plantations of PT. Perkebunan Nusantara III Kebun Aek Torop raw materials. The magnitude of the influence brought about by a third (R2 ) these variables together against the variable terikatnya 94.8%, while the rest amounted to 5.2% is affected by other variables not examined in this study.Keywords: Production, Labour, Capital, Raw Materials and Oil Palm.
ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Sri Ernita; M Rasuli; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine and analyze the influence of auditor qualits, liquidity, profitability, solvency and corporate growth on the provision of Going Concern audit opinion on manufacturing companies listed on the Stock Exchange Iindonesia. The method used in this research is to use descriptive and quantitative methods of collecting the necessary data that comes from the company and then describe it as a whole that will provide an overview of the research results. The sample of research is manufacturing company listed in Indonesia Stock Exchange (BEI) during 2012-2016 is as many as 77 companies with company criteria that presents complete financial statements. The data used in this research is secondary data. Data analysis method that will be used is Logistic Regression Analysis Method, because the data used in this research is a variable that is nonmetric or nominal. The result of the research shows that descriptive statistic analysis to manufacturing industry company shows that from 385 sample companies that are categorized receive going concern audit opinion as many as 176 sample companies while those who do not accept going concern audit opinion 209 sample companies. The result of test by using logistic regression shows that the variable of liquidity ratio, profitability, company growth, and audit quality do not have an effect on acceptance of going concern audit opinion at 5% significance level. Testing using logistic regression showed that variable solvency ratio had an effect on acceptance of going concern audit opinion at 5% significance level.Keywords : Going Concern Audit Opinion, Auditor Quality, Liquidity, Profitability, Solvency, and Corporate Growth
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN, EFEKTIVITAS USAHA, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2015) Aisyah Maulyantini; Novita Indrawati; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set of Dividend Policy. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013, 2014, 2015. Sampling method used is purposive sampling method. Based on the criteria, the sample in this study amounted to 23 companies with the year of observation 2013-2015 so that the overall sample amounted to 69. Types of data used in this study is quantitative data. The data source of this research is secondary data, in the form of financial statements Analysis of data using multiple linear regression. The results showed: partially profitability, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy. Meanwhile, managerial ownership has no significant effect on dividend policy, simultaneously shows that profitability, managerial ownership, profit growth, business effectiveness and investment opportunity set have a significant effect on dividend policy.Keywords : profitability, managerial ownership, corporate growth, business effectiveness, and Investment Opportunity Set, Dividend Policy
ANALISIS PERMINTAAN TABUNGAN TARBIYAH PADA BANK PT. BPRS BERKAH DAN FADHLILLAH DI BANGKINANG O Raidhatul Hasana; Syapsan Syapsan; Rahmat Richard
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the analysis of income and profit sharing of the amount of costomer saving, to find out the reason people do tarbiyah savings and to know the most dominant factor to the amount of savings in PT. BPRS Bangkinang. This study uses secondary data obtained from BPS in Bangkinang ana primary data obtained from savings costomer respondents on PT. BPRS Bangkinang. The population in this research is tarbiyah saving costomer at PT. BPRS in Bangkinang and respondents in this study amounted to 50 customers.This study uses purposive random sampling technique in determining the sample, this technique is used for certain considerations and obtained 50 customers tarbiyah saving that chose to save in PT. BPRS Bangkinang using questionnaire and interview techniques. Furthermore, the analytical techniques in which the stages of data presentation, and withdrawal of conclusions.From the results of this study obtained income factor is not a factor that determines the customer savings tarbiyah choose to save money in the bank PT. BPRS in Bangkinang, this is evidenced from the result of the questionnaire that l have distributed to the respondents. While the profit-sharing factor becomes a factor that determines the customer chooses the bank PT. BPRS Bangkinang, this is proven not many respondents who know what is the ratio of deal by reaching 80% or 40 people from 50 people. Not many respondents who know what is the ratio of deal by reaching 80% or 40 people from 50 people.Keywords :Demand Analysis, Saving Tarbiyah, Bank BPRS
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, DAN PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (Study Empiris pada Inspektorat Kota Bukittinggi, Payakumbuh, Kabupaten Agam) Dwiki Kurniawan; M Rasuli; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study is aims to analyze and provide empirical evidence of the (1) The influence of Professional Skepticism against Detection Fraud, (2) The influence of Independece against Detection Fraud, (3) The influence of Competence against Detection Fraud, (4) The influence of internal control against Detection Fraud. The research of this population is auditors working on Inspektorat Kota Bukittinggi, Payakumbuh, dan Kabupaten Agam. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 66. This research use questionnaire in gathering the data. Data analysis is used by multiple linear regression. The results of this study proves Professional Skepticism has an effect on Detection Fraud. Independece has an effect on Detection Fraud. Competence has no effect on Detection Fraud. Internal Control compensation has no effect on Detection Fraud.Keywords : Professional Skepticism, Independence, Competence, Internal Control, Detection Fraud.

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