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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 PROFITABILITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Mohammad Fajar; Zulbahridar Zulbahridar; 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

The aim of this study was to examine the effect of Profitability, Leverage, and Corporate Governance to Tax Avoidance in Manufacturing Company Listed in Indonesia Stock Exchange Period 2012-2014. The population are all LQ45 companies in Indonesia still operation during the years 2012-2014. Based on specified criteria, the company earned 68 were used as samples in this study. Sample selection by using purposive sampling method. This study uses secondary data such as financial statements and methods of data analysis using multiple linear regression analysis. The conclusions is: Profitability and Leverage effect on Tax Avoidance. The Institutional Ownership, the proportion of independent commissioners’ board, and Audit Committe do not effect on the Tax Avoidance.Keywords : Profitability, Leverage, Corporate Governance and Tax Avoidance
PENGARUH KOMPENSASI MANAJEMEN, PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia (BEI) tahun 2012-2016) Komala Sari, Sri Ratna; 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

Earnings management is a disclosure of management asa a means of direct management intervention in the financial reporting processing of income or profits with a view to obtaining benefits or benefits tersmantu for managers or companies based on economic factors. The purpose of this research is to test : 1) the effect of management compensation on earnings management, 2) the effect of tax planning on earnings management, 3) the effect of deferred tax expense on earnings management. The object of this research is the basic industrial and chemical companies listed on BEI with the period of observation 2012-2016. Sample selection using purposive sampling technique. The data used in this research is secondary data collected by taking data on the annual financial statements of the company throught the website www.idx.co.id. the data analysis technique used is multiple linear analysis using the help os SPSS 17.0 program. The results of the research found that : 1) management compensation does not affect the earnings management. 2) tax lanning does not affect the earnings management. 3) the deferred tax expense does not affect the earnings management. With the effect of (R2) is 0,110 atau 11%. It means that 11% earnings management is influenced by independent variable that is management compensation, tax planning and deferred tax expense, while 89% is explained by other variable not examined in this researchKeyword : Management Compensation, Tax Planning, Deferred Tax Expense, Earnings Management
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENGETAHUAN PENGELOLA, KETERSEDIAAN SARANA PRASARANA, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Opd Kota Pekanbaru) Febby Syahrani; Edfan Darlis; 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 influence of the application of government accounting standards no quality of local government financial statements, the influence of management knowledge on the quality of local government financial statements, the influence of infrastructure facilities on the quality of local government financial statements, and the influence of work experience on the quality of local government financial statements. This research is included in quantitative research. The sample is determined by purposive sampling technique and sample determination for each OPD using proportional method. The sample in this research is 120 employees. Data analysis using multiple linear regression with SPSS Version 21.00 software. The result of the research shows that the application of government accounting standard has a significant influence on the quality of local government financial report, the management knowledge has a significant influence on the quality of local government financial report, the infrastructure availability means a significant influence on the quality of local government financial report.Keywords :Application of Government Accounting Standards, Management Knowledge, Infrastructure Availability, Working Experience and Quality of Local Government Financial Statements.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENGAWASAN INTERN DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) (Studi Empiris pada OPD Kabupaten Deli Serdang di Provinsi Sumatera Utara Periode 2016) Novita, Novita; Kennedy, Kennedy; 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 test: 1) the influence of human resource quality on the performance of the organization of regional devices. 2) the influence of internal control on the performance of regional apparatus organizations. 3) influence of regional financial management information system on the performance of regional apparatus organization. The object of this research is 30 regional apparatus organization in Deli Serdang north Sumatera Province. Instruments in this study is a questionnaire distributed directly to respondents. Data analysis method used in this research is descriptive statistics, data quality test, classical assumption test, and hypothesis test consists of multiple linear regression analysis test, coefficient of determination and test F. The results showed that the quality of human resources, internal control and financial management information systems have a positif effect on the performance of regional organizations.Keywords : Quality of human resources, internal control and regional financial management information system
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Empiris pada Desa-Desa di Kabupaten Bintan) Larastika Medianti; Taufeni Taufik; Lila Anggraini
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 is to know the influence of apparatus competence, organizational commitment, and communityparticipation on village fund management in the northern bintan subdistrict, the kijang mountains, the lobam kuala series, bintan bay, bay sebong, and toapaya, bintan district. The population used in this study were 19 villages in bintan district. The Samples in this study were village head, the village secretary, the village treasurer (head of financial affairs), and head of affairs. Data collection in this research is using purposive sampling, where total respondents in this research is 95 peoples. Data analysis was done with multiple linier regression model with SPSS software 21.0 version. The results obtained that the competence of rural apparatus, commitment of village government organizations, and community paticipation have a significat effect on village fund management.Keywords : Management of Village Funds, Competence Apparatus, Organizational Commitment, and Society Participation
PENGARUH PENGALAMAN, ORIENTASI ETIKA, DAN KOMITMEN TERHADAP SENSITIVITAS ETIKA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Kordinator Wilayah Sumbateng dan Sumbasel) R. Adib Al Khalish; Yuneita Anisma; M 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 study purpose to obtain empirical evidence regarding the influence of Experience, Orientation Ethics, and Commitment to the Sensitivity of Auditor Ethics. This research is included in quantitative research. Population in this research is Auditor performing examination function at Public Accountant Office of Area Coordinator in Sumbateng and Sumbasel. The sample of this research is auditor who works in 22 Public Accounting Firm (KAP) that exist in representatives of region Sumbateng and Sumbasel that is Pekanbaru, Jambi, Palembang, and Bandar Lampung. The sampling technique used is purposive sampling technique with 65 respondents. Methods of data collection using questionnaires distributed to respondents. Scale of measurement data with Likert scale. Data were analyzed by using multiple regression analysis with SPSS version 25.0 program. The result of the research shows that (1) there are positive and significant influence of Experience to Ethical Sensitivity, (2) there is positive and significant influence of Ethical Orientation to Ethical Sensitivity, (3) there is positive and significant influence Commitment to Ethical Sensitivity.Keyword : Experience, Orientation Ethics, Commitment, Ethical Sensitivity.
PENGARUH PELAYANAN, MOTIVASI KERJA, KOMITMEN ORGANISASI, DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PDAM TIRTA INDRAGIRI KOTA TEMBILAHAN, PDAM TIRTA KAMPAR KOTA BANGKINANG, DAN PDAM TIRTA SIAK KOTA PEKANBARU Pratiwi, Nony Indah; Desmiyawati d, Desmiyawati; Putra, Adhitya Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research aims to analyze about (1) the influence of services on managerial performance, (2) the influence of work motivation on managerial performance, (3) the influence of organizational commitment on managerial performance, (4) the influence of organizational culture on managerial performance.This research was conducted at PDAM Tirta Indragiri Tembilahan City, PDAM Tirta Bangkinang Kampar City, and PDAM Tirta Siak Perkanbaru City in 2018. The sample used as the respondent taken using puposive method of sampling. The number of samples in this research as much as 50 respondents. Hypothesis testing in the research was carried out using statistical tests t. Technical analysis of the data used in this study is the analysis of multiple linear regression (Multiple Linear Regression) using a software program of data processing Statistical Product and Service Solution (SPSS) version 24.0 for windows. The results of this study indicate that the variable service, work motivation, organizational commitment, and organizational culture affect managerial performance variables. From the result of determination coefficient test show the influence of service variable, work motivation, organizational commitment, and organizational culture have an effect on managerial performance variable equal to 61%, while the rest 39% influenced by other variable not included in this research.Keywords : Service, Work Motivation, Organizational Commitment, Organizational Culture, Managerial Performance
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, SENSITIVITAS ETIS DAN MACHIAVELLIAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING (STUDI EMPIRIS PADA ANS DI OPD KOTA PEKANBARU) Esther Oktavia; Rita Anugerah; 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

The purpose of this study is to examine the influence of Personal Cost, Organizational Commitment, Ethical Sensitivity and Machiavellian To Whistleblowing Intention. This study was conducted at all OPD Pekanbaru City. The population in this study are all employees who work in OPD Pekanbaru City. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 70 employees who work on OPD Pekanbaru City. From questionnaires distributed, 54 questionnaires can be completed and can be processed. Data collected were analyzed with Stastistical Package fot the Sosial Sciences (SPSS).The results of hypotesis testing conclude that: first, personal cost has negative influence toward whistleblowing intention with value ???????????????????????? 2,706 > ???????????????????????? 1,67. Second, organizational commitment has negative influence toward whistleblowing intention with value ???????????????????????? 2,807 > ???????????????????????? 1,67. Third, Ethical Sensitivity has positive influence toward whistleblowing intention with value ???????????????????????? 4,029 > ???????????????????????? 1,67. Fourth, Machiavellian has positive influence toward whistleblowing intention with value ???????????????????????? 3,583 > ???????????????????????? 1,67 The result of the coefficient of determination (R2 ) is 0,520 wich means that the independent variable used in this research affects Whistleblowing Intention of 52,0% while the remaining 48,0% is influenced by other variables not included in this regression model.Keywords: Personal Cost, Organizational Commitment, Ethical Sensitivity, Machiavellian and Whistleblowing intention
PENGARUH PROFITABILITAS, LEVERAGE, INVESTMENT OPPORTUNITY DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG LISTED TAHUN 2013-2015 Ramsiah Ramsiah; M Rasuli; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

The purpose of this study is to determine the effect of profitability, leverage (financial risk), investment opportunity, and dividend payout ratio to corporate value. This study uses secondary data r in the form of annual financial statements and annual report (annual report) of manufacturing companies that go public in Indonesia Stock Exchange and the period 2013-2015. The research population is 142 companies, but based on criteria that have only 33 companies that meet the criteria. The sample technique used in this research is purposive sampling method. The method used to analyze the variables in this study using multiple linear regression with the help of SPSS for windows program.Based on the results of research variable independent influence on dependent variable of 24% while the remaining 76% explained by other variables outside the variables used. This means, the independent variable used is not appropriate because it can not explain more than 50% of the dependent variable.Keywords :Profitability, Leverage, Investment Opportunity And Dividend Payout Ratio, Value Of Companies
ANALISIS PEMILIHAN SUMBER MODAL PEDAGANG DI PASAR SIMPANG BARU PEKANBARU Sandres Siahaan; Anthony Mayes; Any Widayatsari
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 find out the source of merchants capital in Simpang Baru Market Pekanbaru, the factors that influence the selection of the merchants capital source, and whether the Bank Financial Institution has done its job and function properly to channel credit to small business actors.The type of data used is primary data obtained by distributing questionnaires and having interviews to the merchants and data analysis method used is descriptive method, data obtained from the questionnaire is processed by percentage form and put in a table that has been provided.The result of the research showed that the majority of the merchants prefer to use their own sources of capital due to the stigma attached to high bank lending rates and a long bureaucratic path.Keywords : Trader, source capital, Bank lending

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