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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 TIME BUDGET PRESSURE, SIFAT MACHIAVELLIAN, KOMPLEKSITAS TUGAS, STRES KERJA DAN ETIKA PROFESI TERHADAP PERILAKU AUDIT DISFUNGSIONAL (Studi Empiris pada KAP Korwil Sumatera Bagian Tengah dan Sumatera Bagian Selatan) Yusaz, Agnisa Cesidahrila; Anisma, Yuneita; 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

This research aims to determine the effect of time budget pressure, machiavellian nature, task complexity, job stress and professional ethics on dysfunctional audit behavior at Public Accounting Firms in Central Sumatera Region and Southern Sumatera Region. The data collection of this research was using questionnaire method that distributed to 115 auditors working at Public Accounting Firms in Central Sumatra Region and Southern Sumatera Region. The numbers of auditors who became research sample were 80 auditors from 23 Public Accounting Firms. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 20 as data processing software program. The result of this research show that there is a significant relationship among time budget pressure, machiavellian nature, task complexity, job stress and professional ethics on dysfunctional audit behavior. The coefficient of determination (R²) shows that time budget pressure, machiavellian nature, task complexity, job stress and professional ethics simultaneously giving effect on dysfunctional audit behavior amounted to 59,80%. While the remaining 40,20% is influenced by other independent variable that are not observed in this research.Keywords : time budget pressure, machiavellian nature, task complexity, job stress, professional ethics, dysfunctional audit behavior
PENGARUH LEVERAGE, RISIKO SISTEMATIK, FIRM GROWTH DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Ria Nelly Sari; 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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Abstract

This research aims to examine the effect of leverage, systematic risk, firm growth and audit quality on Earnings Response Coefficient (ERC). The population is all property and real estate companies that listed on the Indonesia Stock Exchange periode 2013 to 2015. The number of samples is 47 companies that are determined by purposive sampling method. This research uses panel data regression analysis using Eviews 10 software and Microsoft Excel 2016. The result of this research show leverage that is proxied by DER and firm growth that is proxied by PBV effect on ERC, while systematic risk that is proxied by beta and audit quality that is proxied by size of KAP does not effect on ERC. Based on the calculation of coefficient determination (R2 ) was 0.1919. Leverage, systematic risk, firm growth and audit quality on ERC simultaneously giving effect was 19,2%. While the remaining 80,8% is influenced by other independent variabel that are not observed in this research.Keywords : Leverage, Systematic Risk, Firm Growth, Audit Quality, and Earnings Response Coefficient (ERC). PENDAHULUAN Laporan keuangan adalah suatu penyajian terstruktur dari posisi keuangan dan kinerja keuangan suatu entitas. Laporan keuangan bertujuan untuk menyediakan informasi yang menyangkut posisi keuangan, kinerja, serta perubahan posisi keuangan yang bermanfaat bagi sebagian besar pemakai
PENGARUH UKURAN PERUSAHAAN, KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, UKURAN KAP, OPINI AUDIT TAHUN SEBELUMNYA, DAN LEVERAGE TERHADAP PEMBERIAN OPINI GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Listari, Alya; Andreas, Andreas; Ilham, Elfi
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 test and analyze the effect between company size, financial condition, company growth, KAP size, prior year audit opinion, and leverage on granting going concern opinion. The population in this study is all manufacturing companies listed in Indonesia Stock Exchange at 2011- 2015. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 155 companies. The data was analysed by using logistic regression analysis with SPSS version 25.0. Based on the result of test, indicate that company size, company growth, and prior year audit opinion have an effect on granting going concern opinion. While financial condition, KAP size and leverage does not have an effect on granting going concern opinion.Keyword : Company Size, Financial Condition, Company Growth, KAP Size, Prior Year Audit Opinion, Leverage, and Going Concern Opinion.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada OPD Kota Dumai) Edlin, Debby Nadya; Taufik, Taufeni; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study is to determine the effect of Capacity Human Resources, Utilization of Information Technology and Government Internal Control System on Quality ofFinancial Statements with Organizational commitment as Moderating VariableEmpirical Study at Dumai City Regency Regional Device Organization. The data used in this study is the primary data. The population in this research is all OPD officer of Dumai City. The sample in this study were 81 people selected by using purposive sampling. The analysis in this study was conducted using WarpPLS 5.0. The results of this study indicate that the Capacity Human Resources and Utilization of Information Technology affect the Quality ofFinancial Statementswhile the Government Internal Control System do not onQuality ofFinancial Statements. The Organizational commitment moderates the relationship between the Capacity Human Resources and Utilization of Information Technologyon the Quality ofFinancial Statements. However, the Organizational commitment does not moderate the relationship between the presentation of Government Internal Control Systemon the Quality ofFinancial Statements.Keywords : Capacity Human Resources, Utilization of Information Technology, Government Internal Control System, Quality ofFinancial Statements, Organizational commitment
ANALISIS EKSPOR KERTAS TERHADAP PRODUK DOMESTIK BRUTO (PDB) INDONESIA TAHUN 2002-2015 Tuty Nor Aminah; Syapsan Syapsan; Ufira Isbah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to determine the Paper Export Analysis Against Gross Domestic Product (GDP) Indonesia in 2002-2015. This research is conducted with observation of annual paper export data, as well as reports of Gross Domestic Product (GDP) issued from the Central Bureau of Statistics, Indonesia. As well as observation reports from the Ministry of Trade and Ministry of Industry. The data used in this research is secondary data of annual time series from 2002-2015. Data analysis method used is simple regression analysis and multiple linear regression analysis with Ordinary Least Square (OLS) method using Eviews 9.0 program. This research uses one dependent variable that is Gross Domestic Product (GDP) and one independent variable that is paper export, for simple regression analysis then for multiple linear regression analysis this research uses one dependent variable that is Gross Domestic Product (GDP) and three independent variables ie Japan and the United States (As the two countries receiving paper export Indonesia.The result of the research from simple regression shows that simultaneously paper export variable has positive and significant effect to Indonesia Gross Domestic Product (GDP). The magnitude of the effect caused by one of these variables on the dependent variavel is 70%. The result of this research shows that simultaneously the paper export receiver variable to Japan has a positive and significant effect to Indonesia's Gross Domestic Product (GDP), then the recipient of paper export to the United States has a positive and significant effect on Gross Domestic Product (Gross Domestic Product) GDP) Indonesia. The magnitude of the effect of both these variables is attached to the dependent variable of 82%.Keywords: Paper Export, Gross Domestic Product (GDP)
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Iswahyuni; Enni Savitri; 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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This study aims to obtain empirical evidence on the influence of profitability, corporate growth, managerial ownership, leverage, liquidity, and firm size against dividend policy (Empirical Studies In Mining and Agriculture companies listed in Indonesia Stock Exchange Year 2013-2016). This research uses purposive sampling technique where this research take data of mining and agriculture company that listed in Indonesia Stock Exchange (BEI) in year 2013- 2016. The population of this research is as many as 59 companies with selected samples of the population based on the research criteria that is as many as 10 companies sampled. The analysis technique used is multiple regression analysis using SPSS for windows version 23. The result of this research indicates that managerial ownership influence to dividend policy at P <0,05 (P = 0,001), Leverage influence to dividend policy at P <0,05 (P = 0,041), and Liquidity influence to dividend policy at P <0 , 05 (P = 0.007). Meanwhile, profitability does not affect dividend policy at P> 0,05 (P = 0,297). Growth growth does not affect dividend policy at P> 0,05 (P = 0,173) and firm size does not affect dividend policy at P> 0 , 05 (P = 0.633). Adjustd R square shows the value of 0.324. This indicates that 32.4% profitability, firm growth, managerial ownership, leverage, liquidity, and firm size are influenced by the determinant variables in the model while the remaining 67.6% is explained by other variables not included in the research model.Keywords : Profitability, Corporate Growth, Managerial Ownership, Leverage, Liquidity, Company Size, Dividend Policy
PENGARUH MANAJEMEN LABA, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (studi empiris pada perusahaan Manufajtur sub Sektor Makanan dan Minuman yang terdaftar di BEI tahun 2014-2016) Rahmi Ilyani; Azwir Nasir; 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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This study aims to examine the effect of earnings management, audit quality, institutional ownership, and firm size to tax aggressiveness(Empirical study on Manufacturing Companies Food and Beverage Sub Sector Listed on Indonesia Stock Exchange During the period 2013-2016. This research uses purposive sampling that is population which used as sample in research is population which fulfill sample criteria. From the criteria, 10 sample of food and beverage sub-sector in Indonesia Stock Exchange in 2013-2016 is obtained. While the data analysis techniques to test the hypothesis using multiple linear regression approach using SPSS version 22.00 for windows. From the results of tests that have been done, simultaneous regression test (Test F) shows that all independent variables studied have simultaneous influence on tax aggressiveness variables. The partial regression test (t test) shows that the audit quality variable partially has significant negative effect on tax aggressiveness. While the variables of earnings management, institutional ownership, and firm size have no effect on tax aggressiveness. The result of coefficient of determination R2 find that 30,7% from independent variable in this research able to influence dependent variable, while the rest 69,3% influenced by other variable not examined in this research.Keywords : Earnings Management, Audit Quality, Institutional Ownership, Firm Size, and Tax Aggressiveness.
PENGARUH KEJELASAN SASARAN ANGGARAN, EVALUASI ANGGARAN, KOMITMEN ORGANISASI DAN DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada OPD kabupaten kepulauan Meranti 2017) Siti Alfisa; Nasrizal Nasrizal; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research was conducted on employees OPD kepulauan Meranti. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method ( Sugiyono, 2014:392) with respondents as many as 69 employees who working in OPD Kepulauan Meranti. Data were analyzed using multiple regression with SPSS version 17. This research aimed to know the influence of the clarity of budget, Budget Evaluation, Organizational Commitment and Decentralization on the Performance Of Local Government Apparatus. The main problem that researcher descriptions are as follows : to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that the clarity of Budget Targets on the Performance Of Local Government Apparatus, Budget Evaluation Affect the Performance Of Local Government Apparatus, Organizational Commitment Affect the Performance of Local Government Apparatus and Decentralization to the Performance of Local Government Apparatus. Significant value 0,009, 0,000, 0,002. Contributions the influence of Clarity of Budget Targets, Budget Evaluation, Organizational Commitment and Decentralization on the Performance of Local Government Apparatus of Kepulauan Meranti amounted 79,5%. While the remaining 20,5% is influence by variables that aren’t observed in this study.Keywords : performance of Local Government Apparatus, clarity of budget, Budget Evaluation, Organizational Commitment and Decentralization
PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Kasus pada KAP di Kota Pekanbaru, Batam dan Medan) Diva Dwi Andani; Amir Hasan; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study is to examine the effect of obedience pressure, time budget pressure, auditor experience and self efficacy to audit judgment was taken by auditor. Audit judgment is used in order to produce the final opinions about the fairness of a company’s financial statement to be issued by the auditor. The quality produced by the auditor judgement may be interrupted because of a situationthat occurred in the ethical dilemma that will affect the auditor’s take an ethical decision that will affect the resulting judgment. Accuracy auditor to generate audit judgment influenced by obedience pressure, time budget pressure, auditor experience and self efficacy .The study population was all auditor who worked on the firm in Pekanbaru City, Batam City, and Medan City, and has worked at least 2 year experience. Sampling was done using a simple sampling to obtain as many as 160 respondents. The data used in this study is primary data in the form of a questionnaire. From 160 questionnaires has distributed, only 130 questionnaires can be processed. The result of this research is indicating that obedience pressure, time budget pressure, auditor experience and self efficacy effects on audit judgment with significance level of 6%, 0%, 0% and 0%.Keywords : audit judgment, obedience pressure, time budget pressure, auditor experience, self efficacy
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA WAJIB PAJAK BADAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Eka Fitri Nor Nor Wahyuni; Vince Ratnawati; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

The purpose of this research is to examine the effect of independent commissioner, leverage, inventory intensity, fixed assets intensity, and size on tax aggressiveness. The population is all manufacturing companies that listed in the Indonesia Stock Exchange Periode 2014-2016. Using purposive sampling method, 34 companies are selected as samples. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program. The result of this research show independent commissioner, leverage, and fixed assets intensity have an effect on tax aggressiveness, while inventory intensity and size does not have an effect on tax aggressiveness. Based on calculation of coefficient determination (R2 ) was 0,213. Independent commissioner, leverage, inventory intensity, fixed assets intensity, and size simultaneously giving effect was 21,3%. While the remaining 78,7% is influenced by other independent variable that are nor observed in this research.Keywords : Independent Commissioner, Leverage, Inventory Intensity, Fixed Assets Intensity, Size and Tax Aggressiveness

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