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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
 164   165   166   167   168 
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kabupaten Siak) Jun Friday; Taufeni Taufik; Rheny Afriana Hanif
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 : 1) the effect of budgetary participation on budgetary slack, 2) the effect of budget goal clarity on budgetary slack, 3) the effect of budgetary participation on budgetary slack with organizational commitment as moderating variable, 4) the effect of budgetary participation on budgetary slack with organizational culture as moderating variable, 5) the effect of budget goal clarity on budgetary slack with organizational commitment as moderating variable, and 6) the effect of budgat goal clarity on budgetary slack with organizational culture as moderating variable. The population in this study was 28 OPD Siak Regency. In this study, the sample used is the 73 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The analytical tool used in this study was Stastistical Product and Service Solution (SPSS) version 23.0. The result of this research showed that : 1) budgetary participation negative effect on the budgetary slack with significant level of 0.000, 2) budget goal clarity negative effect on the budgetary slack with significant level of 0.005, 3) organizational commitment can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 4) organizational culture can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 5) organizational commitment can be moderate the effect of budget goal clarity on budgetary slack with significant level of 0.000, and 6) organizational culture can be moderate the effect of budget goal clarity on budgetary slack with significant level of 0.000.Keywords : Budgetary Participation, Budget Goal Clarity, Oganizational Commitment, Organizational Culture, Budgetary Slack
PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENCITY DAN PENGUNGKAPAN CORPORATE SOCIAL R ESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di BEI 2013-2016) Firman Jaya; 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

The aim of this study are to examine the effect of liquidity, profitability, firm of size, capital intensity and corporate social responsibility disclosure to tax aggressiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent variable in this study is tax aggresiveness the measured using two kind of effective tax rates (ETR). Population taken as the object of observation amounted 90 trading, service and investment companies listed in Indonesia Stock Exchange in the 2013-2016 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 92 manufacturing of financial statement companies based on certain criteria. The result showed that the liquidity, profitability and firm of size significant effect on the tax aggresiveness. While capital intensity and corporate social responsibility significantly but negatively influence the tax aggresiveness.Keyword : liquidity, profitability, firm of size, capital intensity and corporate social responsibility and tax aggresivness
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Fadhilla, Riska; Rasuli, M; Rofika, Rofika
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 corporate governance, firm size, and tax avoidance to the acceptance of tax avoidance. The samples of this research are manufacturing companies which listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. The population of this research are 27 companies. Based on purposive sampling method, the total of final samples are 81 samples. Analysis of data is carried out using multiple regression method with the aid of SPPS version 23 computer program. The result of this research show that managerial ownership, independent board of commissioners, audit committee, and corporate social responsibility are influence on tax avoidance. While institusional ownership and firm size has no effect on tax avoidance.Keywords : managerial ownership, institusional ownership, independent board of commisioners, audit committee, firm size, corporate social responsibility, and tax avoidance.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHANGE IN AUDITOR,CHANGE IN DIRECTOR DAN FREQUENT NUMBER OF CEO’S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-2016) Vivi Rizkiana Aprilla; R Adri 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

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Abstract

This research aims to obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. The element of the fraud pentagon that is used as independent variables is a pressure with proxy financial stability (ACHANGE) and external pressure (LEV), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy the change in auditor (CPA),capability with proxy change in director (DCHANGE) and arrogance with proxy frequent number of CEO’s picture. In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the manufature companies listed in Indonesia Stock Exchange in 2011-2016. Total sample of this research is 89 companies with six years observation.Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicates that the financial stability (ACHANGE),the change in auditor (CPA), the change in director (DCHANGE), and the frequent number of CEO’s picture (CEOPIC) influence the financial statement fraud. Meanwhile, the external pressure (LEV) and ineffective monitoring (BDOUT) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 32,1%, while the remaining 67,9% is influenced by other variables.Keywords : Financial Statement Fraud, Earnings Management, Fraud Pentagon
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Yuliza, Yuliza; Kennedy, Kennedy; Hanif, Rheny Afriana
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 influence of the application of government accounting standards, the application of regional financial accounting system, the utilization of information technology, and internal control system to the quality of local government financial statements (Empirical Study on OPD of Rokan Hilir Regency). The results showed that the variable application of government accounting standards affect the quality of local financial statements. Furthermore, the variables of the regional financial accounting system have an effect on the quality of regional financial report. Furthermore variables utilization of information technology affect the quality of local financial statements. Furthermore, internal control system variables affect the quality of local financial statements. The results showed that the R Square value of 0.884. The meaning is that the contribution of variable application of government accounting standards, the application of regional financial accounting system, the utilization of information technology and internal control system to the quality of local financial statements is 88.4% While the remaining 11.6% is influenced by other variables not included in the model this research.Keywords : Application of government accounting standards, the application of regional financial accounting system, the utilization of information technology, internal control system, quality of local financial statements
PENGARUH PENGANGGARAN PARTISIPATIF, SELF ESTEEM, LOCUS OF CONTROL, KAPASITAS INDIVIDU DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Humaira Basri; M Rasuli; Al Azhar L
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 participatory budgeting, self esteem, locus of control, individual capacity and organizational commitment to Budgetary Slack on OPD Pekanbaru City. The population in this study are structural officials, consisting of Echelon II, III, and IV. The sample in this study is structural officials who participated in regional budgeting amounting to 129 people. Methods of data collection using survey method in the form of questionnaires Sampling technique using purposive sampling. The model of hypothesis test data analysis in this research is multiple linier regression analysis model.The results of the study showed that: 1) participative budgeting had significant effect on budgetary slack, 2) Self esteem had significant effect on budgetary slack, 3) Locus of control had no significant effect on budgetary slack, 4) Individual capacity had significant effect on budgetary slack, and 5) organizational commitment has a significant effect on budgetary slack.Keywords: participatory budgeting, self esteem, locus of control, individual capacity, organizational commitment, budgetary slack,
ANALISIS PENGALOKASIAN DANA DESA TERHADAP PEMBANGUNAN INFRASTRUKTUR DESA DI KECAMATAN KOTO GASIB KABUPATEN SIAK Cici Annike Wulan; Syafril Basri; 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

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Abstract

This study aims to determine the allocation of village funds to the development of village infrastructure in Koto Gasib subdistrict Siak regency in this study the population of research is all village and community apparatus located in Koto Gasib District consists of 12 villages, sampling in this research using key-informant assistance so as to obtain key-informant as much as 77 respondents, consist of 22 respondents from apparatus villages and 55 respondents from the community. The method of analysis in this study is in the form of explanatory research. Measurements made in this study is to use questionnaires in the form of determining the scale of research, using the existing Likert Data Scale is processed and analyzed by using tabulation data, while the technique of analyzing is to use quantitative and qualitative data analysis Based on the results of the research, it is known that the total budget of village development in Koto Gasib subdistrict of Siak regency is Rp 8,948,271,786, - with financial realization equal to Rp 6,499,672,922, - where 72,90% activity of financial realization of village development from village fund (DD) when viewed from the realization of village funds that have been implemented in the district of Koto Gasib has been allocated well that is equal to 72.90%. The allocations have been in accordance with government provisions where the purpose of allocating village funds (DD) one of them improves village infrastructure.Keywords: Allocation, Village Infrastructure, Village Fund (DD)
PENGARUH INTENSITAS MORAL, KOMITMEN PROFESIONAL, KOMITMEN ORGANISASI, DAN SENSITIVITAS ETIS TERHADAP WHISTLEBLOWING (Studi Kasus Pada Perusahaan Unilever Di Kota Payakumbuh, Bukittinggi, dan Padang) Xenia Amelia; Yuneita Anisma; Rheny Afriani Anif
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 on employees of Unilever company in Payakumbuh, Bukittinggi, and Padang. The samples in this study are all employees related to finance. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. these data were analyzed using multiple regression with SPSS Version 20. This study aims to determine the effect of Moral Intensity, Professional Commitment, Organizational Commitment, and Ethical Sensitivity to Internal Whistleblowing. The main issues that will be explained by the researcher are as follows: To see how big influence and signifikan between dependent variable with independent variable. The results of this study indicate that Moral Intensity affects Internal Whistleblowing, Professional Commitment affects Internal Whistleblowing, Organizational Commitment affects Internal Whistleblowing, and ethical sensitivity affects Internal Whistleblowing. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Internal Whistleblowing, Moral Intensity, Professional Commitment, Organizational Commitment, Ethical Sensivity.
PENGARUH PRAKTEK CORPORATE GOVERNANCE TERHADAP LAMANYA AUDIT DELAY Nurul Hidayah; Raja 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

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Abstract

This study was aimed to examine and analize the effect of audit committee size, audit committee meeting, audit committee expertise, board size, and independent board of commissioners toward audit delay at manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2011-2016. This study is empirical study with purposive sampling technique was used to collect sample. The data was obtained from the annual report of companies listed on the IDX in 2011-2016 which consisted of 498 companies. Multiple regression was use to analyze the data. The result of hypothesis testing showed that the audit committee size and audit committee expertise have a negative impact toward audit delay. Furthermore, audit committee meeting have a positive effect to audit delay. Meanwhile, the board size and independent board of commissioners has no effect toward audit delay.Keyword : audit committee size, audit committee meeting, audit committee expertise, board size, independent board of commissioners, audit delay.
DAMPAK KENAIKAN TARIF DASAR LISTRIK PADA USAHA LAUNDRY DI KECAMATAN SAIL KOTA PEKANBARU Taufik Hendrianto; Azwar Harap; Rahmita Budiartiningsih
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research entitled Impact Analysis of Basic Electricity Tariff Increase On Laundry Business In Sail District Pekanbaru City. The purpose of this study is to determine and analyze the impact of basic electricity tariff increase on laundry business in Kecamatan Sail Pekanbaru City. This research was conducted in Sail District with sample number 36 laundry business. Data collected in this research are primary data and secondary data. Primary data obtained through direct interview with business actors, while secondary data obtained from government agencies such as BPS and sub-district office. The analytical tool used in this research is different test analysis. Result of conclusion obtained in this research is increase of TDL increase laundry business cost, but give impact of increasing amount of laundry demand because society also experience increase of TDL so cost to do washing and clothes iron more or less equal to using laundry service and society prefer to use service laundry rather than do it yourself.Keywords : Revenue, Basic electricity tariff

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