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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 TATA KELOLA PERUSAHAAN DAN KESEMPATAN INVESTASI TERHADAP BIAYA HUTANG DAN STRUKTUR MODAL (Studi Empiris pada Perusahaan Industri Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) Fazilla, Umi; Halim, Edyanus Herman; Fathoni, Ahmad Fauzan
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 motivated by many inconsistencies of previous research and the lack of related research conducted on the industrial infrastructure firms. This study aims to analyze the effect of good corporate governance (GCG) and investment opportunity set (IOS) towards cost of debt (COD) and capital structure (DER). Path analyze was used to analyze data. Using 22 sample of industrial infrastructure companies listed in Indonesia Stock Exchange from 2011-2016, the result showed that good corporate governance had a negative and not significant impact toward cost of debt, however investment opportunity set had a negative and significant impact toward cost of debt. Good corporate governance had a positive and not significant impact toward capital structure (DER), however investment opportunity set had a positive and significant impact toward capital structure (DER). Furthermore this study found that cost of debt did not intervene the effect of good corporate governance and investment opportunity set toward capital structure (DER).Key Words : Good corporate governance (GCG), investment opportunity set (IOS), cost of debt (COD), capital structure (DER).
PENGARUH BUTGERTARY GOAL CHARACTERISTICS, STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMDA DENGAN BUDAYA PATAERNALISTIK SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Dinas-Dinas Kota Dumai) Pratidina, Dwinta; Nur Dp, Emrinaldi; ', Rofika
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

Some previous studies conducted on the budgetary goal characteristics both on the private as well as on public sectors on the local government officials indicated inconsistent results. This study aimed at re-examining the effect of budgetary goal characteristics on the local government officialsand also to examine whether paternalistic culture could act as moderating variables in the public sector organizations.The object of local government officials on 14 different institutional agencies in the local government in Dumaicity consisting of the top manager, middle manager, as well section head office and all of which role in budgeting. The samples were determined based on stratified random sampling. The data were collected by using survey questionaire. The hypothesis was tested by using multiple regression analysis and moderated regression analysis.The results indicated that (budgeting participation, budget goal clarity, budgetary evaluation, and budget goal difficulty) had a positive and significant effect on the local government officials performance. Budgetary feedback and decentralized Structurehad no effect on the local government officials performance. The study also resulted that budget goal difficulty and decentralized structure had significant effect on the the local government officials performances with paternalistic culture acted as moderating variables.Keywords: Budgetary, Decentralized, government and Paternalistic
PENGARUH KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUASAN KONSUMEN DAN LOYALITAS PELANGGAN PADA PRODUK KECANTIKAN MEREK MAKE OVER DI KOTA PEKANBARU Jayanti, Elda; Samsir, Samsir; Musfar, Tengku Firli
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 done on Beauty Products Brand Make Over in Pekanbaru City. With the aim to know and analyze the influence of product quality and brand image to customer satisfaction and customer loyalty On beauty products make over brand In Pekanbaru City. Where in this study population is women who have age 20 to 49 years who is domiciled in Pekanbaru City Riau Province. The sample used in this research is 104 customer and data processing using path analysis method. Based on the results of the test if the data by using the path analysis can be taken several conclusions are: there is a significant influence between product quality variables on customer satisfaction, there is a significant influence between brand image variable to customer satisfaction, there is a significant influence between product quality variables on customer loyalty , there is significant influence between variable of brand image to customer satisfaction, there is significant influence between customer satisfaction variable to customer loyalty, there is significant influence between product quality variable to customer loyalty through customer satisfaction, and there is no significant influence between variable of brand image to customer loyalty through customer satisfaction.Keyword: Product Quality, Brand Image, Satisfaction and Loyalty
PENGARUH KUALITAS PELAYANAN DAN NILAI PELANGGAN TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN TRANS METRO PEKANBARU Harpadeles, Ian; ', Jushermi; Nursanti, Aida
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

This study aims to measure the impact of service quality and customer value on customer satisfaction and loyalty Trans Metro Pekanbaru. The population in this study is the Trans Metro Pekanbaru customers with a total sample of 100 respondents, using purposive sampling technique. Analysis of data using path analysis with SPSS version 17.0. The results showed that the variables of service quality significantly influence customer satisfaction. Customer value significantly influence customer satisfaction. Service quality significantly influence customer loyalty. Customer value not significant effect on customer loyalty. Effect on the Service Quality Customer Loyalty with Customer Satisfaction as a moderating variable. Customer Value influence on Customer Loyalty with Customer Satisfaction as a moderating variable on the Customer Trans Metro Pekanbaru.Keywords: Service Quality, Customer Value, Customer Satisfaction, Customer Loyalty.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Kamemy, Laraswisesa; Savitri, Enni; ', Al Azhar A
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

the research aims to analyze of influencing factors for implementing accrual accounting in government of Riau province. The data of this research is primer and started on July-August of 2016. Population of this research is department of SKPD Riau province. Samples of this research are one hundred twenty nine respondents with purposive sampling method. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are education level, training staff, the quality of information technology, additional supporting, experience, education background and size of SKPD. The results of this research showed education level has no effect to the implementing of accrual accounting with 0,622 significance, quality of technology has an effect to the implementing of accrual accounting with 0008 significance, training staff has an effect to the implementing of accrual accounting with 0,016 significance, additional supporting has an effect to the implementing of accrual accounting with 0,000 significance, education background has an effect to the implementing of accrual accounting with 0,001 significance., experience has an effect to the implementing of accrual accounting with 0,002 significance and size of SKPD has an effect to the implementing of accrual accounting with 0,537 significance The results of this research also showed that coefficient R square is 58,6%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords : Education,Training, Information, Supporting, Experience And Accrual Basic
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (StudipadaPemerintah Daerah Kota Dumai) Triwahyuni, Mustika; Azlina, Nur; Silfi, Alfiati
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

This study aimed to examine the influence of appliance government accounting standars (sap), competence of human resource (sdm), and appliance of financial accounting system toward the quality of government financial statement. The research was conducted on the regional work units of Dumai. This study used purposive sampling method. The sample in this study is the Secretary of SKPD, treasurer of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 66 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS. The results showed that the variables of appliance government accounting standards and appliance of financial accounting system toward have effect on the quality of financial statement. While the competence of human resource do not have effect on the quality of financial statement. The independent variable can explain the dependent variable of 76,8%. While the remaining 23,2% is explained by other independent variable that are not observed in this study.Keywords: Government Accounting, Competence, Financial Accounting, and Quality of Financial
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten In Utama, Reno Julia; Tanjung, Amries Rusli; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine the effect of Competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System on the Quality of Regional Financial Statements. This study was a quantitative research. Sample determined by purposive sampling and sampling for each SKPD using nonpropabilitas. The sample in this research as much as 75, who served as the fourth echelon in the regional work units (SKPD) in Indragiri Hulu. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 20Management and analysis of data using multiple linear analysis with the help of software V20 (Statistical Produck and Service Solution). The results showed that the competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System positive influence on quality of Regional Financial Statements. The coefficient of determination in this study was 97.4%, while 2.6% are influenced by other variables.Keyword : Competence, Technology, Financial, Internal Control, Financial Statement.
PENGARUH MEKANISME CORPORATE GOVERNENCE DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Syura, Bani; Anugerah, Rita; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was examined the influence of Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization To Financial Statement Integrity. The population in this study are all BUMN Companies listed in Bursa Efek Indonesia in years 2013- 2015. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned BUMN Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 17 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this study showed that Independent Commisaries affects Financial Statement Integrity with significant value 0,005, Audit Commite affects Financial Statement Integrity with significant value 0,019, Institutional Ownership affects Financial Statement Integrity with significant value 0,038, Management Ownership affects Financial Statement Integrity with significant value 0,001 and Auditor Industry Specialization affects Financial Statement Integrity with significant value 0,000. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Financial Statement Integrity, Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization
PENGARUH PENGENDALIAN INTERNAL, GOOD GOVERNANCE, PERANAN AUDITOR INTERNAL, DAN KEADILAN ORGANISASI TERHADAP TINGKAT KECURANGAN (Studi Pada SKPD Kabupaten Rokan Hulu) Syarif, Muqti Randy; ', Kirmizi; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The purpose of this study is to find out the effect of the internal control, good governance, the role of the internal auditor, and organization justice on the level of fraud. The population of this study were civil servants whose working in government agencies (29 agencies) in Rokan Hulu regency. This research is using purposive sampling method. Data that used in this research is primary data by deliverying the quesioners directly to the government agencies in Rokan Hulu. Total respondents which is used in this research are 76 respondents (87.35 %). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 20. The t test, F test, and determination coefisien test was used to test the hypothesis. Result of the study indicates that internal control, good governance, the role of the internal auditor, and organization give negative influence on the level of fraud. All of the independent variables jointly influence dependent variables as much as 70.9%, while 29.1% is influenced by other unclear variable.Keywords : Control, Governance, Auditor, Justice, and Fraud.
PENGARUH TIME BUDGET PRESSURE,LOCUS OF CONTROL, KOMITMEN ORGANISASI, DAN STRES KERJA TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empris pada Kantor Akuntan Publik Pekanbaru, Padang dan Medan) Kristanti, Margaretha Sonya; Anugerah, Rita; Hasan, Mudrika Alamsyah
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 research is aimed to examine and find out evidence of the influence of time budget pressure, locus of control, organizational commitment, and job stress on audit quality. It also attemps to examine wheter dysfunctional audit behavior as mediatevariable.Data for this study were collected by using 99 questionnaires, which were distributed to auditors working at Public Accountants Firms. The sampling technique used is non-probability sampling using purposive sampling method. In total 60 questionnaires received were complete and hence usable in analysis. Data analysis method to examine each of the variabels and testing hypothesis were done through reliability test, validity test, normality test, the classical assumption test, test the coefficient determination, and T-test using multiple linear regression that is path analysis with SPSS 20.0.The result of this study indicates that the times budget pressurehave effects on audit quality with significant 0,022,locus of controlhave effects on audit quality with significant 0,006, organizational commitmenthave effects on audit quality with significant 0,031, job stresshave effects on audit quality with significant 0,031,time budget pressure indirectly effects on audit quality through dysfunctional audit behavior with significant 0,000, but locus of control, organizational commitment, and job stress did not indirectly effects on audit quality through dysfunctional audit behavior.Keywords : Time Budget, Control, Organizational, Stress, Behavior, And Audit Quality.

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