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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 ASIMETRI INFORMASI, UKURAN PERUSAHAAN, KEPEMILIKAN KELUARGA, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Indeks Kompas 100 yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015) M Beril; Azwir Azwir; Alfiati Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of Information Asymmetry, Size Company, Family Ownership, Profitability and Leverage to Earnings Management on Index Kompas 100 Companies listed in Indonesian Stock Exchange in 2015. The population was Index Kompas 100 Companies Listed in Indonesian Stock Exchange in 2015. Samples were taken by using purposive sampling method, where the kompas 100 companies that have complete data needed for the study period and the financial statements in the rupiah currency. Design research is hypothesis testing, where the sampleis composed of 48 companies. Processing data using multiple linier regression with SPSS 17.0. The results showed that the information asymmetry, family ownership and leverage does not affect to earnings management, while size company and profitability affect to earnings management. The coefficient of determination by five variables in this study affect the dependent variable by 14,6%, while 85,4% are influenced by other variables that are not described in this study.Keywords: Information Asymmetry, Size Company, Family Ownership, Profitability, Leverage, Earnings Management
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016. Wilda Yulika Maulitdia; Azwir Nasir; Azhari Sofyan
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 researchwas aimed to examine the factors that affect earnings management in manufacturing companies food and beverage sub-sector listed in Indonesia Stock Exchange 2013-2016. The technique of sampling using purposive sampling is the population used as sample in the study is the population that meets the criteria sample. From these criteria, we got sample of 9 food and beverage subsector companies in Indonesia Stock Exchange year 2013-2016. The analysis of this research using SPSS version 22.00. data analysis techniques to test hypotheses using multiple linear regression approach. The results of this research prove that the factors that affect earnings management (Deferred Tax Expenses, Current Tax Expenses, Profitability, and tax planning). Deferred Tax Expense has no significant effect to earnings management with value 0,839> 0,05, Current Tax Expense does not have significant effect to earnings management with value 0,993> 0,05, profitability has no effect to earnings management with value 0,379> 0,05, tax planning have significant effect to earnings management with value 0,002 <0,05. The result of determination coefficient of R2 found that 46,2% from independent variable in this research able to influence dependent variable, while the rest 53,8% influenced by other variable not examined in this research.Keywords : Earning Management, Deferred Tax Expense, Current Tax Expense, Profitability, and Tax Planning
PENGARUH SERVICE QUALITY DAN BRAND IMAGE BERBASIS ISO 9001:2008 TERHADAP KEPUASAN PASIEN PADA RSUD ARIFIN ACHMAD PEKANBARU M. Fadhil &#039;; Samsir &#039;; Iwan Nauli Daulay
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to analyze the influence of service quality and brand image based on ISO 9001: 2008 to patients satisfaction at RSUD Arifin Achmad Pekanbaru. This research use simple random sampling method in selecting respondents. Data will be analyzed descriptively and statistically. The results of this research shows that service quality and brand image based on ISO 9001: 2008 significanly influence on patient satisfaction. It showed the value of R square 68,1%, while the other 31,9% is influenced by other variables.The research shows that service quality and brand image based on ISO 9001: 2008 have significant influence as simultan to patient satisfaction. While as partiality service quality based on ISO 9001: 2008 have significant influence on patient satisfaction but brand image based on ISO 9001: 2008 does not significantly influence patient satisfaction.Keyword: service quality, brand image, and satisfaction
PENGARUH KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, PENGAWASAN KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH ( Studi Empiris Pada SKPD Kabupaten Kampar ) Pakar Firdaus; Andreas &#039;; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research purpose is for testing empirically effect of the competence financial administration officials, the local financial monitoring and information technology utilization to the value of local government financial reporting information on SKPD in Kampar district. The analytical method used is that in the multiple regression t test to see the effect of each independent variable on the dependent variable. This research uses primary data by distributing questionnaires to a sample of 102 people from Echelon 2 and 3 at SKPD Kampar District Government. Based on the analysis, it is known that the independent variables that have an influence on the information value of local government financial reporting information is competence of the financial administration officials, local financial monitoring and information technology utilization. The coefficient determination of this research is 13.6%, while 86.4% explained by other variables not included in this research model.Keyword : information value, financial administration officials competence, local financial monitoring and information technology utilization.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P Mustika &#039;; Vince Ratnawati; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of corporate social responsibility, size of firm, profitability, leverage, capital intensity and family ownership to tax aggressiveness in mining and agricultural companies listed in the Indonesia StockExchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agricultural companies listed in the Indonesia Stock Exchange during 2012-2014. Selection ofthe sample using purposive sampling method in which the population of 63 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that corporatesocial responsibility has positive effect on the tax aggressiveness with significant value of 0,028, size of firm no effect on the tax aggressiveness with significant value of 0,641, profitability no effect on the tax aggressiveness with significant value of 0,393, leverage no effect on the tax aggressiveness with significant value of 0,897, capital intensity no effect on the tax aggressiveness with significant value of 0,946, and family ownership has negative effect on the tax aggressiveness with significant value of 0,021. The coefficient of determination in this study 0,11 shows that 11% of the variations that occur in the tax aggressiveness is affectedby corporate social responsibility, size of firm, profitability, leverage, capital intensity, as well as the family ownership and the remaining 89% is influenced by other variables not included in this research.Keyword : Corporate Social Responsibility, Size Of Firm, Profitability, Leverage, and Tax Aggressiveness
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN PT. PLN (PERSERO) RAYON PANAM Nurzela Nurzela; Samsir Samsir; Rio J.M Marpaung
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aims to determine the effects of the Application of Total Quality Management which consists of costumer focus, teamwork, the improvement of the system of continuous, education and training, the involvement and empowerment of employee on employee performance of PT. PLN (Persero) Rayon Panam. The sample used by 80 respondents of the populationt as many 101 employees. Sampling was do by using stratified random sampling. Primary date was collected by questionnaire as an instrument to prove the results of the research, to test the hypothesis in this study is using multiple linear regression analysis with SPSS (Statistical Program For Social Sciences). The results showed that the Total Quality Management which consists of the variable costumer focus, teamwork, the improvement of the system of continuous, education and training, the involvement and empowerment of employee influential positive and significant against the performance of employees PT. PLN (Persero) Rayon Panam is simultaneous and partial. Variable most dominant influential on the performance of employees is teamwork.Keywords : Total Quality Management, performance of employees.
ANALISIS PENGARUH SUKU BUNGA DAN PRODUK DOMESTIK BRUTO TERHADAP PERMINTAAN KREDIT PEMILIKAN RUMAH PADA BANK TABUNGAN NEGARA DI INDONESIA TAHUN 2001-2014 Desri H Siagian; Rosyetti &#039;; Darmayuda &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research was conducted in Indonesia to examine how the effect of interest rate and the Gross Domestic Product of the Home Loan Demand in the State Savings Bank Year period 2001-2014. Interest Rates and the Gross Domestic Product as independent variables while housing loans as the dependent variable. The data used in this research is secondary data in the form of time series from 2001 through 2014, sourced from the Annual Report Publication of the State Savings Bank (BTN) and the Central Statistics Agency (BPS). This study uses secondary data were analyzed using multiple linear regression analysis, using the computer program SPSS version 17.0. In this study performed classical assumption, statistical tests (t-test and F-test), partial correlation coefficient test and correlation of multiple determination. The results showed that simultaneously (together) independent variables have an effect on the dependent variable with a probability of 0.000. Partially, variable gross domestic product have a significant effect compared with a variable interest rate. The predictive ability of these two variables to the demand of housing loans was 98.50% (R2 = 0.9850), as indicated by the adjusted R2, while the remaining 1:50% influenced by other factors not included in the study variables.Keywords : Interest Rate, the Gross Domestic Product and Housing Credit.
PENGARUH LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2010-2013) Dian Mustika Sara; Azwir Nasir; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The purpose of this research is to find out the effect of leverage and corporate governance on tax avoidance. This research was conducted at the manufactur companies listed on the Stock Exchange in the observation period 2010-2013. Sampling method used was purposive sampling method with a sample of 11 companies during the observation period of 4 years in a row for a total of 44 samples. The results of this study indicate that the institutional ownership has significant value 0,000 and a positive effect on tax avoidance, while the intensity of the audit committe meetings has significant value 0,032 and a negative effect on tax avoidance. Leverage, percentage of independent commissioner and audit quality has no significant effect on tax avoidance. Based on total adjusted R-Square results proved that on the variable leverage, institutional ownership, percentage of independent commissioner, the intensity of the audit committe meetings and audit quality effect on tax avoidance results of 49.4% while the rest of 50,6% were affected by other variables that were not performed in this study.Keywords: leverage, institutional ownership, audit committe, audit quality and tax avoidance
PENGARUH KOMITMEN PROFESIONAL AFFECTIVE, KOMITMEN PROFESIONAL CONTINUANCE, KOMITMEN PROFESIONAL NORMATIVE, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Medan) Widya Ayu Tamara; Zulbahridar Zulbahridar; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examine influence effect ofaffective professional commitment, continuance professional commitment, normayive professional commitment, andorganizational commitment toward dysfunctional audit behavior. Respondents in this study are auditors who worked public accounting firm in Medan.The number of auditor that were visited in tihis study were 95 auditors from 19 public accounting firms.. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple analysis and use SPSS version 20.0 as the software for processing the data. The result shows that the affective professional commitment give a significant influence dysfunctional audit behavior.Continuance professional commitment give a significant influence in dysfunctional audit behavior. Normative professional commitment give a significant influence in dysfunctional audit behavior. Organizational commitment give a significant influence in dysfunctional audit behavior.Keywords : affective professional commitment, continuance continuance professional commitment, normative professional commitment, organizational commitment, audit behavior
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA PERIODE 2012-2016 Roy Ariando Saragih; Haryetti Haryetti; Fitri Fitri
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 determine and analyze about the influence of growth opportunity, profitability,and capital structure to firm value with good corporate governance as moderating variable at manufacture industry sector textile and garment 2012-2016 period. This study uses secondary data in Annual Report from 2012-2016 obtained from the website of Indonesian Stock Exchange or www.idx.co.id. The population in this study amounted to 19 textile and garment companies listed on the Indonesian Stock Exchange with sampling techniques using purposive sampling obtained by 15 companies Hypothesis testing in this study using multiple linear regression and moderating regression (MRA) with t-test and coefficient determination test processed using SPSS 20. The results of this study indicate that (1) Growth Opportunity does not affect to the firm value with siginicant value 0,258 > 0,05 (2) Profitability has an affect to the firm value with siginicant value 0,026 < 0,05 (3) Capital Structure does not affect to the firm value with siginicant value 0,093 > 0,05(4) Good Corporate Governance has an affect to the firm value with siginicant value 0,009 < 0,05(5) Good Corporate Governance does not moderate the relationship of growth opportunity to firm value with siginicant value 0,265 > 0,05 (6) Good Corporate Governance does not moderate the relationship of profitability to firm value with siginicant value 0,296 > 0,05 (7) Good Corporate Governance moderate the relationship of capital structure to firm value with siginicant value 0,05 < 0,05.Keywords : Growth Opportunity, Profitability, Capital Structure, Good Corporate Governance, Firm Value

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