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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
 168   169   170   171   172 
PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Pratiwi, Septhea Dwi; 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 study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.
ANALISIS FAKTOR-FAKTOR EKSTERNAL DAN INTERNAL YANG BERPENGARUH TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada Rumah Sakit Umum Daerah di Provinsi Riau) Karunia, Khairinnisa; Emrinaldi, Emrinaldi; Devi Safitri, Devi Safitri
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 (1) how the influence of internal control to accounting fraud (2) how the influence of law enforcement to accounting fraud (3) how the influence of compliance of accounting rules to accounting fraud (4) how the influence of job satisfaction to accounting fraud. The population in this research is all local public hospital in Riau Province. The sample on this study are 6 local public hospitals in Riau Province. There are 48 respondents that used as a samples. The technique of data gathering is by spreading the questionnaire provided to all finance and accounting staff at the local public hospitals in Riau Province. For analysis the hypothesis of these variable is using SmartPLS program. The results in this study show that internal controls have an influence to accounting fraud, law enforcement have an influence to accounting fraud, and compliance of accounting rules have an influence to accounting fraud. But, job satisfaction does not have an influence to accounting fraud.Keywords : Accounting fraud, Internal Control, Law Enforcement, Compliance of Accounting Rules, Job Satisfaction.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS, INEFFECTIVE MONITORING, OPINI AUDIT, DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) Evi Anita Susanti. S; R. 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 research aims to obtain empirical evidence about the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability (ACHANGE), external pressure (LEV), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy the audit opinion (AUDREP), and capability with proxy change in director (DCHANGE). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the LQ-45 companies listed in Indonesia Stock Exchange in 2011-2016. Total sample of this research is 20 companies with six years observation.Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regressionmethod by SPSS version 16.00. The results indicates that the financial stability (ACHANGE) and financial targets (ROA) influence the financial statement fraud. Meanwhile, the external pressure (LEV), ineffective monitoring (BDOUT), audit opinion (AUDREP), and change in director (DCHANGE) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 33,1%, while the remaining 66,9% is influenced by other variables.Keywords : Financial Statement Fraud, Earnings Management, Fraud Diamond.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perkebunan yang Terdaftar di BEI Periode 2015- 2016) Debora Ully Natalia Rumajar; Hardi Hardi; 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 purpose of this research is to examine the effect of Corporate Social Responsibility to Firm Value and Firm Size as a Moderator Variable. The population is all of plantation companies listed in the Indonesia Stock Exchange period 2015-2016. Total sample is 15 companies based on Purposive Sampling methode. Technique of data analysis multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 25.0 for Windows as data processing software program. The result show that CSR effect on the firm value. It assumes if companies have more of CSR disclosure increase of firm value. In addition, The firm size as a moderating variable showing the result does not effect. Based on the calculation of coefficient determination (R2 ) was 0.128 which is processed using multiple linear regression techniques, CSR with firm value on moderated with firm size simultaneously giving effect was 12.8%. While the remaining 87,2% is influenced by other independent variabel that are not observed in this researchKeywords : corporate social responsibility, firm value, firm size.
PENGARUH TANGGUNG JAWAB MORAL, SANKSI PERPAJAKAN, DAN PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PADA KPP PRATAMA BATAM UTARA (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang terdaftar di KPP Pratama Batam Utara Tahun2016) Eka Kurniawan; 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 moral responsibility, tax sanctions, and e-filling system application on compulsary tax on insert letter of annual notice (SPT) in KPP Pratama Batam Utara. The Population of this study is on individual taxpayers registered in KPP Pratama Batam Utara in 2016. Data of this study was analyzed by using multiple regression method using SPSS (Statistical Product and Service Solution) version 25. The results showed that the effect of moral responsibility and tax sanctions did not affect on the compulsory of compulsory tax on insert letter of annual notice (SPT) and e-filling system application affect on compulsory of compulsory tax on insert letter of annual notice (SPT).Keywords : effect of moral responsibility, tax sanctions, and e-filling system application, compulsory of compulsory tax on insert letter of annual notife.
PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (studi empiris pada Perusahaan Pertambangan yang terdaftar pada Bursa Efek Indonesia Tahun 2014-2016) Anggela, Anggela; Anisma, Yuneita; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research aim determinan the effect of company size, solvability, profitability and audit opinion on audit delay on mining company listed on Indonesia Stock Exchange in 2014-2016. The samples taken in this research is 24 companies with 3 years period of research, all sum into 72 samples. Data used in this research is a secondary data which is obtained from IDX in aroud 2014- 2016 periods. The sampling technique used the purposive sampling method. Data analysis technique used the multiple regression analysis. According to the result research applied with mutple regression analysis shows there are two are variables wich significans efeect an audit delay such as the profitability and audit opinion, nevertheless the variables of company size and solvability are not impacted the audit delay. Whereas based test on the coefficient of determination (R2 ) obtained value R square of 0,661. This shows that all the independent variables efeect the dependent variable 66,1%. While the 43,9% influenced by other variable not examined in this studyKeywords : Audit Delay, Company size, Solvability, Profitability and Audit Opinion
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ORGANIZATIONAL COMMITMENT DAN KARAKTER PERSONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Kota Pekanbaru) Riliana, Melvi; Agusti, Restu; L, Al Azhar
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 purpose of this research was to identify and analyze about (1) the Influence of budgetary participation to budgetary slack (2) the Influence of budget goal clarity to budgetary slack (3) the Influence of budget participation to budgetary slack with organizational commitment as moderating variable. (4) the influence of budget goal clarity to budgetary slack with organizational commitment as moderating variable. (5) the influence of budgetary participation to budgetary slack with personal characters as moderating variable. (6) the influence of budget goal clarity to budgetary slack with personal characters as moderating variable. The study was conducted on 30 OPD in Pekanbaru city.The data used in this research is primary data with the questionnaire as an instrument. The method that used to the sample selection is purposive sampling. The samples of this research were 90 respondents. Hypothesis test used in this research was statistical t-test. Data analysis technique used in this research is multiple linear regression analysis using Statistical Product and Service Solution (SPSS). The result of hypothesis testing shows that budget participation variable has significant effect to budgetary slack with significant value (0,000<0,05). the budget goal clarity has a significant effect on budgetary slack with significant value (0,001<0,05). organizational commitment and personal characters as variables moderating variables has effect to budgetary slack.Keywords : budgetary participation,budget goal clarity,budgetary slack, organizational commitment, personal characters
PENGARUH PELATIHAN STAF KEUANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Zuhri, Alif Khakam; Indrawati, Novita; Putra, Adhitya Agri
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

Utilization of information technology, organizational commitment, internal control system, understanding of Government Accounting Standards and internal audit on the quality of financial statement information. Respoden in this research is 34 Organization of Regional Device (OPD) Dumai City. data processing methods used in this study is multiple regression analysis (multiple regression analysis) The number of this study was 136 respondents. The results of this study indicate that the Training of Finance Staff, Utilization of information technology, Organizational Commitment, Understanding Government Accounting Standards have a significant effect on the quality of Information financial statements, while the Internal Control system, Internal Audit has no significant effect on the quality of Financial statement informationKeywords : Training of Finance Staff, Utilization of Information Technology, Organizational Commitment, Internal Control System, Understanding of Government Accounting Standards, Internal Audit, Financial Information Quality of Financial Statement
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015) Greace Angelina Simangunsong; Rita Anugerah; 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 study aims to examine the effect of company classification, company’s profitabiliy, solvability, profit or loss, company size, size of public accountant firms, and auditor opinion on audit report lag. The population in this study is companies listed on The Indonesian Stock Exchange in 2013 until 2015. The sampel are collected using purposive sampling method and then result 30 companies become the sampel. Types of data is secondary data and the method of data analysis used multiple linear regressions analysis by using SPSS Windows Ver 17. The result of this study indicated that company classification, solvability, company size, and auditor opinion significantly affect audit report lag with significant value < 0, 05. Meanwhile, company’s profitability, profit or loss, and size of public accountant firms have no affect audit report lag with significant value > 0, 05. Result of determination (R2 ) is 0, 372, it means that the overall effect of independent variables against audit report lag is 37, 2% meanwhile the remaining amounted 62, 8% is influenced by the other independent variables that not used in this study.Keywords : Company Classification, Company’s Profitability, Solvability, Profit or Loss, Company Size, Size of Public Accountant Firms, Auditor Opinion, and Audit Report Lag.
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, SKEPTISME PROFESIONAL DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Pada KAP Di Wilayah Pekanbaru, Padang dan Batam) Arbaiti, Arbaiti; Alfiati Silf, Alfiati Silf; L, Al Azhar
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 research aims to determine the effect of experience auditor, Independency, Professional Skepticism, types of personality to fraud detection ability of auditor (empirical studies on publik accounting firm in Pekanbaru, Padang, and Batam). The methods used in this research was multiple linear regression. Testing the validity and reliability questionnaire in this study using SPSS (Statistical Product and Service Soluction). The sampling methods used was convenience sampling which counted 20 in 2018. Respondents used in this study were partners, managers,supervisors, senior and junior auditors. Data collected by distributing questionnairs to 105 auditor working in 20 public accounting firm, but only 70 questionnaires were returned and can be processed. The results of the hypothesis test showed that experience auditor, independency, professional skepticism and types of personality has an effect on fraud detection ability of auditor with 0,004, 0,002, 0,046 and 0,012 significance.Keywords : Experience Auditor, Independency, Professional Skepticism, types of personality and Fraud Detection Ability Of Auditor.

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