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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
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PENGARUH KETAATAN ATURAN AKUNTANSI, ASIMETRI INFORMASI, KEADILAN DISTRIBUTIF DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Organisasi Perangkat Daerah di Kabupaten Rokan Hulu Isna Kurniati; Yuneita Anisma
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 are to analyze compliance to accounting rules, information asymmetri, distributive justice and the effectiveness of internal control to the tendency accounting fraud with unethical behavior as intervening variable. This research was conducted at 29 regional device organization in Rokan Hulu with 112 respondents. The data were analyzed by using PLS (Partial Least Square) analysis technique, while the method of determining the sample is by using purposive sampling method. The result show that compliance of accounting rules has no effect on the tendency of accounting fraud. Nonetheless, information asymmetry, distributive jutice and the effectiveness of internal control have direct influence toward tendency of accounting fraud. The influence of compliance to accounting rules, information asymmetry and distributive justice was significantly affecting the unethical behavior, but the effectiveness of internal control does not have influence toward unethical behavior. The influence of compliance to accounting rules, information asymmetry and distributive justice was significantly affecting the tendency of accounting fraud through unethical behavior. But, the effectiveness of internal control does not have significantly affecting to tendency of accounting fraud through unethical behavior.Keywords : Adherence to accounting rules, Information Asymmetry, Distributive Justice, Effectiveness of Internal Control, Tendency Accounting Fraud and Unethical Behavior.
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN, GANGGUAN ORGANISASI DAN AUDIT TENURE TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada BPK RI Perwakilan Provinsi Riau) Syaputra, Haizil Adam; Rasuli, M; Kurnia, Pipin
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 aims to determine the effect of personal disturbance, external disturbance, organizational disturbance and audit tenure on the the auditor’s independence . (Empirical Studied In BPK RI Of Riau Province). Population of the research is auditor in officers BPK RI of Riau Province. Sampling technique is used sampel jenuh with all population was be sample . Hypotesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of personal disturbance that H1 and the eksternal disturbance that H2 accepted. the organizational disturbance that H3 and the audit tenure that H4 rejected. The results showed personal disturbance and external disturbance has effect on auditor’s independence. While organizational disturbance and audit tenure hasn’t effect on auditor’s independence.Keywords :Personal Disturbance, External Disturbance, Organizational Disturbance, Audit Tenure and The Auditors’ independence
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan Non Migas yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Ziqra Reza; Zirman Zirman; Elfi Ilham
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 examine the effect of corporate governance, leverage, company size, and disclousure ofcorporate social responsibilityagainst tax avoidance. The dependent variable used in this research was the practice of tax avoidance proxied by the effective tax rate (ETR), while the independent variable was institutional ownership, independent commissioner, the audit committe, leverage, company size and corporate social responsibility (CSR). The sample used in this study were mining companies non oil and gas listed in Indonesia Stock Exchange for period of 2013-2016 is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. The result of this study showed that independent commisioner, leverage and size company have significant effect on tax avoidance, but the variable institutional ownership, audit commite and CSR did not affect on tax avoidance.Keyword : Tax avoidance, ETR, Corporate Governance, Institutional Ownership, Idependent Commissioner, Audit Commite, Leverage, Company Size, CSR
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN APBD DENGAN AKUNTABILITAS, KOMITMEN ORGANISASI, DAN POLITICAL BACKGROUND SEBAGAI VARIABEL MODERATING (Studi Empiris pada DPRD Kabupaten Rokan Hilir periode 2014-2019) Annisa Hapsari; Nur Azlina; Al azhar A
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 aims to test and prove empirically the influence of the board knowledge about the budget on budget oversight with the accountability, organizational commitment, and political background as moderating variable. The population is on DPRD located in Rokan Hilir regency in 2017. The sample used as the respondents was taken by using sensus sampling method. The Questionnaires was distributed to 45 respondents, which can be processed is 42 questionnaire. Data analysis techniques to test hypotheses using simple linear regression analysis and moderated regression analysis (MRA) with SPSS 21.0. The results of the tests show that the board knowledge about the budget has significant affect on budget oversight. And result also prove the relationship between the board knowledge about the budget with budget oversight are moderated by the accountability, organizational commitment, and political background.Keywords : Knowledge, Controlling, Accountability, Organizational Commitment, Political Background
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN INTENSITAS PERSEDIAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Fatma Mundriasari; Zirman Zirman; Elfi Ilham
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 analyze the influence of corporate governance, leverage, inventory intensity to tax avoidance. Dependent variable in this research is tax avoidance as measured by cash effective tax rate. The independent variables used in this study are corporate governance proxied by board of commissioners, independent commissioners, audit committees, compensation of commissioners and board of directors, institutional investors. Then other independent variables in this research are leverage and inventory intensity.The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2013-2014. The sample was collected by purposive sampling method and produced 40 companies as sample. Data analysis using classic assumption test, hypothesis determination with multiple linear regression test, and determination test of R2. The result of this research indicates that variable of board of commissioner, independent commissioner, compensation of board of commissioner and board of directors, leverage have influence to tax avoidance. While the audit committee variables, institutional investors, and inventory intensity show the result that the variable has no effect on tax avoidance.Keywords : Tax Avoidance, Board of Commissioners, Independent Commissioner, Audit Committee, Compensation of Commissioners and Board of Directors, Institutional Investors, Leverage, Inventory Intensity.
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN, STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada OPD di Kota Pekanbaru Tahun 2017), Yulia Ratna Sari; R Adri Satriawan; 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

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Abstract

The purpose of this study are to examine and explain the effect of regional financial management information systems, internal control systems, government accounting standards and information technology utilization of the financial statements quality. The population used is the staff of Finance Department in all OPD in Pekanbaru as much as 29 OPD, the sample is limited to only the OPD which makes the Regional Finance Report. Furthermore, each of the OPD is taken 4 people consisting of the Head of Finance and 1 Treasurer and two staff, so that the sample as many as 116 people. Data analysis using multiple regression. Based on the results of the study, Regional Financial Management Information System (SIPKD), Internal Control System and Utilization of Information Technology has a significant influence on the Quality of Financial Statements of Pekanbaru. Government Accounting Standards do not have a significant influence on the Quality of Financial Statements Pekanbaru City.Keywords : SIPKD, SPI, Information Technology and Quality Report
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI PELAPORAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Tryoandha Mashunri; Amries Rusli Tanjung; Volta Diyanto
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 examine directly the influence of external pressure, environmental uncertainty, management commitment, and internal control over the application of transparency of local financial reporting. This research was conducted in Indragiri Hulu Regency. The population in this research is 25 SKPD of Indragiri Hulu Regency. The number of samples of this study was 46 respondents. The research method used in this research is purposive sampling, while the data processing method used in this research is path analysis using SPSS 24.00 software to process the data. The results of this study indicate that external pressure affects the implementation of local financial reporting with a significant value of 0.038 (<0.05). Environmental uncertainty affects the implementation of local financial reporting with significant value of 0.038 (<0.05). Management commitment has an effect on the implementation of local financial reporting with significant value equal to 0,027 (<0,05). And internal control affects the implementation of local financial reporting with significant value of 0.000 (<0,05).Keywords : external pressure, environmental uncertainty, management commitment, internal control, local financial reporting, transparency
ANALISIS PENGENDALIAN KUALITAS PRODUKSI DENGAN METODE STATISTICAL PROCESS CONTROL (SPC) PADA PT. MEDIA HALUAN MANDIR Dita Noviyani; Restu Restu; Anggia Paramitha
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 is conducted to know the implementation and quality control on the company’s production process, seen from the final product that produced. The purpose is to reduce defective product by identifying the factors that cause the damage and provide suggestions for improvement. PT. Media Haluan Mandiri is a company that engaged in the printing and publishing sector. The company sets a target defective product shouldn’t be more than 3 percent from production amount. But in reality there are still more than 3 percent production. Statistical Process Control (SPC) is used for the quality control, which has seven assistive tools: check sheet, scatter diagram, cause and effect diagram, pareto diagram, flow chart, histogram, and control chart. The results shows the type of damage that occurred is shaded as much as 3,025 copies, filthy newspaper as much as 6,994 copies and blurred ink as much as 5,458 copies. On the control chart, there is a fluctuating point and it’s out of control. There is a positive relationship between the amount of production with the amount of defective products with the highest level of damage is filthy newspaper of 45.19 percent, blurred ink of 39.27 percent and shaded of 19.55 percent. Factors causing the damage are human, machine, materials, method, environment, and measurement. Based on the results of research at PT. Media Haluan Mandiri, the company needs to take prevention and corrective action such as consider the condition of the operator at work, reguler maintenance on the machine, and selecting tight material received from suppliers. Through these actions, defective product expected to be minimized and the quality of the company's products expected to be improved.Keywords : quality control, statistical process control, and defective product.
PENGARUH CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia periode 2014-2016 ) Yulistian, Andika; Nasir, Azwir; Hasan, Mudrika Alamsyah
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 examine the effect of Corporate Governance and Accounting Conservatism on Tax Avoidance of the mining companies listed on Indonesia Stock Exchange in 2014-2016. Corporate Governance was elaborated into audit quality, audit committee, and institutional ownership. The Population of this study is all of mining companies which is listed in Indonesia Stock Exchange. The sample of this study is 45 from 15 companies that meet the sampling criterias and listed in Indonesia Stock Exchange. The analytical technique that is used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression method using SPSS (Statictical Product and Service Solution) version 25. The results showed that audit quality affect the tax avoidance, it comes from the significance that is 0,001. Institutional ownership affect the tax avoidance, it comes from the significance that is 0,022. Accounting conservatism affect the tax avoidance, it comes from the significance that is 0,001 while the audit committee did not affect the tax avoidance, it comes from the significance that is 0,169.Keywords : audit quality, institutional ownership, accounting conservatism, audit committee, tax avoidance
PENGARUH TATA KELOLA PEMERINTAHAN, ASIMETRI INFORMASI, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN KEADILAN DISTRIBUTIF TERHADAP KECURANGAN (fraud) (Studi Empiris Pada OPD Kota Dumai) Taufeni Taufik; Volta Diyanto Volta Diyanto
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 examines the impact of good governance, information asymmetry, the effectiveness of internal control and distributive justice against fraud. The population in this research is Dumai City Device Organization of 34 OPD. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, The technical analysis used in this study is multiple linear regression. While data processing method used by SPSS 21.0 as software to process data. The results showed that good governance effect on fraud (fraud) with a significant value of 0.000. information asymmetry has a significant effect of 0.009 on fraud. the effectiveness of internal control has a significant effect of 0.000 against fraud. And distributive justice has a significant effect of 0.000 on the fraud.Keywords : Good Governance, Inform

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