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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
 165   166   167   168   169 
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada SKPD se-Kabupaten Bintan ) Putra, Firmansyah Dwi; Anugrah, Rita; Supriono, Supriono
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 human resource capacity, utilization of information technology and internal accounting control on the reliability of district financial government report of Bintan District. The data in this study used the primary data obtained from distributing questionnaires to head and accounting/ financial administration staff of Bintan district which amounted to 60 institution. This study used multiple regression analysis method using SPSS version 20 The results of this study indicate that human resource capacity, utilization of information technology, and internal accounting control have a positive effect on the reliability of local government financial reporting in Bintan Regency. With significance value for human resource capacity variable is 0,000, variable utilization of information technology equal to 0,014 and internal accounting control variable 0.000.Keywords :Reliability, Human Resource Capacity, Utilization of Information Technology and Internal Accounting Control System
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau) Idrianto, Odi; Azlina, Nur; 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

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Abstract

The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with job relevant information as moderating variable, and (3) The effect of budgetary participation on managerial performance with leadership style as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis 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 ttest showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the job relevant information variable 0.008 < 0.05, which means that H2 accepted, and leadership style variables 0.040 < 0.05, which means the H3 accepted. The results showed budgetary participation, job relevant information, and leadership style has effect on managerial performance.Keywords : budgetary participation, managerial performance, job relevant information, and leadership style.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN DENGAN AUDITOR SWITCHING DAN PRIOR OPINION SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013- 2016) Putri, Azizah Dwiyana; Savitri, Enni; Supriono, Supriono
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 aim to emprirically examines the influences of (1) profitability on going concern audit opinion, (2) liquidity on going concern audit opinion, (3) solvability on going concern audit opinion, (4) profitability on going concern audit opinion moderating by auditor switching, (5)liquidity on going concern audit opinion moderating by auditor switching, (6) solvability on going concern audit opinion moderating by auditor switching, (7) profitability on going concern audit opinion moderating by prior opinion, (8) liquidity on going concern audit opinion moderating by prior opinion, (9) solvability on going concern audit opinion moderating by prior opinion.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 32 companies. The data was analyzed by logistic regression. The results of this study shows that the profitability and liquidity have an effect on the going concern audit opinion, whereas the solvability have no effect on the going concern opinion. Auditor switching was incapable of moderating the correlation of profitability, liquidity, and solvability on the going concern opinion. Prior opinion was capable of moderating the correlation of profitability on going concern audit opinion, but was incapable of moderating the correlation of liquidity and solvability on going concern audit opinionKeywords : Profitability, Liquidity, Solvability, Auditor Switching, Prior Opinion, Going Concern Audit Opinion.
ANALISIS IMPLEMENTASI UNDANG-UNDANG NOMOR 6 TAHUN 2014 DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Dua Desa di Kecamatan Toapaya Kabupaten Bintan) Annisa Furqani Arigusti; Taufeni Taufik; Eka Haryani
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 (1) How the implementation of village financial management in Toapaya Sub-district, Bintan Regency, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Toapaya Subdistrict, Bintan Regency.The method used in this research is descriptive method with comparative qualitative analysis to six research variables, namely Planning, Implementation, Administration, Reporting, Accountability and Development and Supervision of Village Financial Management. This study compiles the implementation of village financial management conducted in Toapaya Village and South Toapaya Village and compares with Law No. 6 of 2014 and its supporting regulations such as Permendagri Number 113 of 2014 and Permendagri No. 114 of 2014. The result of the research shows that based on Law Number 6 Year 2014, the implementation of financial management of Toapaya and Toapaya Selatan villages is accountable, but technically there are still some obstacles such as delay in fund disbursement causing delays in reporting, and utilization of Village Finance System (SISKEUDES ) that has not been effective in Toapaya Village caused by the lack of village officials' ability to use the application, has not yet published its financial accountability in Toapaya Village. Therefore, more intensive coaching for Toapaya Village is needed in the utilization of existing SISKEUDES.Keywords: Accountability, Law Number 6 Year 2014, Permendagri 113 Year 2014, Permendagri 114 Year 2014, Village Financial Management
PENGARUH UKURAN PERUSAHAAN KLIEN, PERGANTIAN MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, RENTABILITAS DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016) Widy Ayu Ocktaviany; Hardi Hardi; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to examine the effect of client’s size, change in management, institutional ownership, rentability and company’s complexity on auditor switching. This quantitave research used secondary data of companies listed in Indonesia Stock Exchange in 2011-2016. The analytical technique that is used to perform the hypothesis testing in purposive sampling with some criterias, therefore, the number of samples obtained were 117 samples from 19 companies. The data was analyzed using logistic regression method by SPSS (Statistical Product and Service Solution) version 25. The result of this study indicated that client’s size, change in management, and company’s complexity influence the auditor switching in the companies, while the institutional ownership and rentability don’t influence the auditor switching in the companies. The amount of coefficient determination (r2 ) of the influence of client’s size, change in management, institutional ownership, rentability, and company’s complexity on auditor switching was 68,8% meanwhile, the 31,2% left is probably influenced by the other variables which are not included in this study.Keywords: auditor switching, client’s size, change in management, institutional ownership, rentability, company’s complexity
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi UMKM di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aimed to examine the effect of tax socialization, the quality of tax service, the understanding of taxation regulations, and the application of e-filing to the compliance of taxpayers of individuals of UMKM registered in KPP Pratama Pekanbaru Senapelan. Background problem in this research is still low compliance of taxpayer to entrepreneur of UMKM. Techniques in sampling using probability sampling with simple random sampling method and using slovin formula. Of the 100 questionnaires distributed, only 88 questionnaires can be processed. Data analysis technique used is multiple regression analysis and coefficient of determination processed with SPSS version 20. The results showed that the socialization of taxation, the quality of tax service, the understanding of tax regulations, and the application of e-Filing affect simultaneously to taxpayer compliance. This can be seen from the value of F arithmetic > F table (18.433 > 2.46). Partially, the socialization of taxation and application of eFiling has a significant effect on taxpayer compliance. While the quality of fiscal services and the understanding of tax regulations have no significant effect on taxpayer compliance. The result of determination coefficient (R2 ) shows that the overall ability of independent variable to influence the dependent variable is 44,5%. While the remaining 55.5% influenced by other variables not included in this study.Keywords : taxpayer compliance, tax socialization, fiscal service quality, understanding of tax regulations, e-Filing application
PENGARUH PARTISISPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DENGAN KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Pemerintah Kota Pekanbaru) Barnes Ar; Novita Novita; Azhari Azhari
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 the influence of the participation of government officials performance against the budget on the Organization of the public sector. The study also tested the commitment of the Organization and the perceptions of the relationship between variables as innovation influence the participation of government officials performance against budget. The collection of data in this study using questionnaire. The population in this research is 43 OPD (Organization device area) in the city of Pekanbaru. samples taken is 22 OPD. The respondents in this study is the Echelon 2.3, 4, Questionnaires submitted to 66 structural OPD officer city of Pekanbaru, 80.30% questionnaire returned and 80.30% questionnaires filled out in full and can be processed. Methods of Data analysis used in this study is the analysis of the line to test the influence of the participation of government officials ' performance against the budget with organizational commitment and innovation as intervening variable perception using SPSS 21.0. The results of this study found that the presence of the influence of the participation of government officials performance against budget. Participation also has budget significantly to organizational commitment. However, the participation of the budget does not affect the performance of the apparatus of the Government through innovation as intervening variable perception.Keywords : budgetary participation, performance of government apparatus, commitment of organization, perception of innovation, and public sector organization.
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESIONAL DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI RASIONALISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Bank Bumn Dan Bank Bumd Di Kota Pekanbaru) Fauzalina Triani Fauzi; Yusralaini Yusralaini; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was conducted to examine the effect of variable Orientation of Idealism ethics and relativism, professional commitment and ethical culture of the organization on the the tendency of accounting fraud with rationalization as a moderation variable On State And Local Banks In Pekanbaru City. Collecting data using questionnaires. This research data is obtained from head of unit of credit of effort of people. Of the 78 questionnaires distributed, the number returned was 74 questionnaires. Data were analyzed by using Moderated Regresion Analysis with the help of computer program SPSS version 24.0. The results showed that ethical orientation of idealism, ethical orientation of relativism, professional commitment and organizational ethical culture influenced the tendency of accounting fraud. Rationalization moderates the influence of the ethical orientation of relativism and the ethical culture of the organization on the tendency of accounting fraud. Rationalization does not moderate the influence of ethical orientation of idealism and professional commitment to the tendency of accounting fraud.Keywords: Ethics Orientations, Professional Commitments, Ethical Cultural Organization, Tendency Of Accounting Fraud, and Rationalization
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MODERASI (Studi Pada OPD Kabupaten Kampar dan Kota Pekanbaru) Cici Lestari; Raja Adri Setiawan Surya; Nanda Fito Mela
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 budgetary participation on budgetary slack with information asymmetry as moderating variable, 3) the effect of budgetary participation on budgetary slack with organizational commitment as moderating variable, and 4) the effect of budgetary participation on budgetary slack with budget emphasis as moderating variables. The population in this study was 47 OPD KamparRegency and pekanbaru city. In this study, the sample used is the 132 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 simple regression analysis and Moderated Regression Analysis (MRA). The analytical tool used in this study was Ststistical Product and Service Solution (SPSS) version 22.0. The result of this research showed that : 1) budgetary participation significant effect on the budgetary slack with significant level of 0.000, 2) information asymmetry can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 3) organizational commitment can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, and 4) budget emphasis can be moderate the effect of budgetary participation on budgetary slack with significant level of 0,001.Keyword : participation, asymmetry, commitment, emphasis and slack
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Bergerak disektor Aneka Industri Dan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016) Neldawati Neldawati; Yusralaini Yusralaini; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aimed to examine the influence of good corporate governance, profitability, and firm size on financial distress. The mechanism of good corporate governance in this study include the institutional ownership, number of boards of directors, and proportion of independent board of commissioners and audit committee. The population in this study is a Manufacturing Companies That Deal In The Various Sectors Of Industry And Consumer Goods Which Are Listen On The Indonesia Stock Exchange Period Of 2013 to 2016 which amounted to 75 companies. From the population obtained the total of samples of 32 companies which experiencing financial distress. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis. The results of this study that, (1) institutional ownership had no effect on financial distress, (2) the number of boards of directors had negative effect on financial distress, (3) proportion of independent board of commissioners had effect on financial distress, (4) audi committet had effect on financial distress, (5) profitability had effect on financial distress, and (6) firm size had no effect on financial distress.Keyword : institutional ownership, number of boards of directors, proportion of independent board of commissioners,audit commite, profitability, firm size, and financial distress

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