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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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PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI DI INDONESIA (Studi Empiris Pada Akademisi Dan Praktisi Akuntansi Di Kota Pekanbaru) Yushananda, Rizki Pratama; ', Zirman; Ilham, Elfi
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 research aims to get empirical prove of the difference between academician and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and forensic accounting technique, accounting relevance in the object of this research was academics and practitioners in Pekanbaru City. Data collected from Badan Pengawas Keuangan dan Pembangunan Republik Indonesia branch of Riau Province and five Universities such as Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim, Universitas Islam Riau, Universitas Lancang Kuning dan Universitas Muhammadiyah Riau which stated in Pekanbaru City in 2015 as objects of this research. Sample of this research was determined by using probability sampling technique in data collection. Each population was represented by lecturer as the academician and auditor as the practitioner. Data was obtained by distributing 75 questionnaires with 62 respondents give their responses for further analysis. The analysis model used in this study was statistic descriptive and T Test by using SPSS version 20.0 in order to perform the hypothesis test. The result of this research partially shows that the issues of theory and intelllectual technique are significant at 0,393; relevance is significant at 0,084; training period is significant at 0,927; motivation is significant at 0,447; autonomy is significant at 0,148; commitment is significant at 0,780; sense of community is significant at 0,295; the code of ethics is significant at 0,689. The result of this research shows that there is difference in the perception between academician and practitioner in motivation and commitment variable.Keywords : Academician, Practitioner, Forensic Accounting, Profession.
PENGARUH KARAKTERISTIK INDIVIDU DAN KOMUNIKASI INTERPERSONAL TERHADAP KEPUASAN KERJA SERTA DAMPAKNYA PADA KOMITMEN ORGANISASI DINAS PERIKANAN KAMPAR Fahrani Fauziah; Sri Indarti; Kurniawaty Fitri
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 conducted in Dinas Perikanan Kabupaten Kampar and the purpose of this research is to determine the effect of Individual Characteristics and Interpersonal Communication to Job Satisfaction as well as its impact on Organizational Commitment to Dinas Perikanan Kabupaten Kampar. The population of this research is 71 people and the sample is taken by using census method which is making all the population as sample. The variables of this reseacrh are Individual Characteristics, Interpersonal Communication as independent variable and Job Satisfaction and Organizational Commitment as dependent variable. Data analysis method is descriptive analysis and multiple regression analysis of two stages by using program SPSS 22 for windows. The result of this research in the first stage that the individual characteristic and interpersonal communication partially and simultaneously have a significant effect on the job satisfaction and the second stage that the job satisfaction has significant effect to the organizational commitment. The coefficient of determination (R2) in the first stage is 0.512 which means the Characteristics of Individual and Interpersonal Communication can explain the Job Satisfaction variable equal to 51,2%, while the 48,8% is influenced by other variables not examined in this research. The The coefficient of determination (R2) in the second stage is 0,545 which means the Job Satisfaction can explain Organizational Commitment equal to 54,4%, while the 45,5% is influenced by other variable not examined in this research.Keywords : Individual Characteristic, Interpersonal Communication, Job Satisfaction, and Organizational Commitment.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan BUMN di Kota Pekanbaru) Jessy Rhutsye permata Sari Sumolang; Yusralaini Yusralaini; Eka Hariyani
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 effectiveness of internal control, suitability of compensation, compliance of accounting rules, information asymmetry and management morality towards the tendency of accounting fraud. Then, to examine the effect of unethical behavior on the tendency of accounting fraud. Then, the last to examine the effect of effectiveness of internal control, suitability of compensation, compliance of accounting rules, asymmetry of information and management morality towards the tendency of accounting after mediation by unethical behavior. The population of this research is the head of accounting department and financial staff who work in a State-Owned Company in Pekanbaru City. The sample of this research are 147 respondents selected based on criteria in purposive sampling. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). The result showed that the effectiveness of internal control, suitability of compensation, information asymmetry have effect towards the tendency of accounting fraud. Meanwhile the compliance of accounting rules and management morality have no effect on tendency of accounting fraud. Then the effectiveness of internal control, compliance of accounting rules, and management morality have effect towards unethical behavior. On the other hand, the suitability of compensation and information asymmetry have no effect on unethical behavior. The result of this research also showed that that the unethical behavior has effect on tendency of accounting fraud. Then the effectiveness of internal control, compliance of accounting rules, and management morality have effect towards the tendency of accounting fraud through unethical behavior as an intervening variable. However, the suitability of compensation and information asymmetry have no effect on tendency of accounting fraud through unethical behavior as an intervening variable.Keywords : Tendency of Accounting Fraud, Unethical Behavior, Effectiveness of Internal Control, Suitability of Compensation, Compliance of Accounting Rules, Information Asymmetry, and Management Morality
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Aulia Ramadona; Amries Rusli Tanjung; Rusli '
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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The aim of this study was to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, Company Size and Leverage to Accounting Conservatism (Study in Food and Beverage Company Listed in Indonesia Stock Exchange Year 2011-2014). The population in this study are all food and beverage company in Indonesia which is still in operation during the years 2010-2014 amounted to 16 companies. Based on specified criteria, the company earned 13 is used as a sample in this study. This study uses secondary data in the form of annual financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Managerial Ownership Structure (SKM) has no significant effect on the variable Conservatism because significancy 0,250>0,05. 2) Institutional Ownership Structure (SKI) has no significant effect on the variable Conservatism because significancy 0,155>0,05. 3) Size Company has no significant effect on the variable Conservatism because significancy 0,252>0,05. 4) Leverage has significant effect on the variable Conservatism because significancy 0,000<0,05.Keywords: Structure Managerial Ownership, Institutional Ownership Structure, Company Size, Leverage and Accounting Conservatism
PENGARUH TOTAL ASET, SOLVABILITAS, OPINI AUDIT DAN PROFITABILITAS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di BEI Periode Tahun 2014-2015)”. Arif Anshari Raswen; Azwir Nasir; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to analyze total assets, solvency, audit opinion and profitability of audit delay at LQ45 company located in Indonesia Stock Exchange in the year 2010-2015.Sampling method used is purposive sampling and sample result of 36 companies.The data used is secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2004-2015. In order to prove the hypothesis, multiple regression testing is performed. Testing simultaneously. Partial test results seen there are 1 of 4 factors that affect the audit delay, is profitability. Total assets, solvency and audit opinion are not have an effect against audit delay.Keywords : Total Asets, Solvency, Auditor’s Opinion, Profitability, Audit Delay
PENGARUH GENDER, PEMAHAMAN PERPAJAKAN DAN RELIGIUSITAS TERHADAP PERSEPSI PENGGELAPAN PAJAK Lasmia Dharma; Restu Agusti; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to determine the influence of gender, tax knowledge, and religiusity to the perception of tax evasion. Independent variables used in this study are gender, tax knowledge, and religiusity, while the dependent variable in this study is the perception of tax evasion.Populations used in this study is quetionnaire, where the total population is used 125 students. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 45 (15x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0.Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables gender positive influence, tax knowledge negative influence,religiusity not influence. By variables gender, tax knowledge, and religiusity in this research can explain 48,2% the perception of tax evasion and the other 51,8% explain by other variable. Keywords: gender, tax knowledge, religiusity, and the perception of tax evasion
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIJUNJUNG) Septia Yolanda; Taufeni Taufik; Eka Haryani
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 effect of effectof regional financial accounting system, regional financial statements presentationand accessibility of regional financial statementson accountability of regional financial management with government internal control system as moderating variable in OPD Sijunjung Regency.The data used in this study is the primary data. The population in this research is all OPD officer of Sijunjung Regency. The sample in this study were 93 people selected by using purposive sampling method. The analysis in this study was conducted using WarpPLS 5.0.The results of this study indicate that the regional financial accounting system and accessibility of regional financial statements affect the accountability of regional financial management while the regional financial statements presentation do not affect the accountability of regional financial management. The government's internal control system moderates the relationship between the regional financial accounting system and the accountability of regional financial management. However, the government's internal control system does not moderate the relationship between regional financial statements presentation and the accessibility of regional financial statements to the accountability of regional financial management.Keywords :Regional Financial Accounting System, Regional Financial Statements Presentation, AccessibilityOf Regional Financial Statements, Accountability Of Regional Financial Management, Government Internal Control System.
ANALISIS KINERJA REKSA DANA SAHAM MENGGUNAKAN METODE SHARPE, M SQUARE DAN INFORMATION RATIO DENGAN INDEKS LQ-45 SEBAGAI BENCHMARK Meinanda Dwi Cahya; Yulia Efni; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was aims to determine the mutual fund performance to the benchmark by using Sharpe, M Square and Information Ratio Method. The population in this research was mutual fund listed in Financial Service Authority as many as 245 mutual funds. The sample collection has been carried out by using purposive sampling technique. Based on determined criteria, the samples are 23 mutual funds. The measurement of mutual fund performance and its benchmark used Sharpe, M Square and Information Ratio Method. The analysis the data, this researh is defferent test by using Statistical Package for the Social Sciences (SPSS) version 23. The result of this research shows based on the Mann-Whitney U different test has concluded that there is no significant difference of mutual fund performance with LQ-45 Index measured by Sharpe Method. There is no significant difference of mutual fund performance with LQ-45 Index measured by M Square Method. There is no significant difference of mutual fund performance with LQ-45 Index measured by Information Ratio Method. Moreover, the result of this research shows based the Kruskal Wallis different testhas concluded that there is no significant different of mutual fund performance measured by Sharpe, M Square and Information Ratio Method.Key Word : Mutual Fund, Mutual Fund Performance, Sharpe, M Square and Information Ratio
PENGARUH RASIO KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL TABUNGAN MUDHARABAH (Pada Bank Umum Syariah yang listing di Bank Indonesia Periode 2010-2014) Oetari Andari Prakoso; Amries Rusli Tanjung; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The aim of this study was to examine the Influence of CAR, ROA, ROE, NPF and BOPO On Profit Sharing of Mudharabah Savings on IslamicBank listing in BI period 2010-2014. The population in this study are all Islamic Banks in Indonesia are still in operation during the years 2010-2014 a total of 11 companies. Based on specified criteria, the company earned 11 Islamic Banks were used as samples in this study. This study uses secondary data in the form of publication of financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) there is no significant effect Capital Adequacy Ratio on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,163 > 0,05. 2) There is no significant effect return on assets on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,070 > 0,05. 3) There is a significant effect Return On Equity on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,040 < 0,05. 4) There is a significant influence NPF on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,037 < 0,05. 5) There is a significant effect BOPO on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,002 < 0,05. Based on the results of research on simultaneous test it was concluded that there was an effect of CAR, ROA, ROE, NPF, and BOPO together towards Profit Sharing of Mudharabah Savings in Islamic Banks.Keywords: Performance, Financial, Savings, Mudharabah, and Listing
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (DALAM PERSPEKTIF TAX PROFESSIONAL) (Studi Pada Wajib Pajak Badan Yang Terdaftar Di KPP Madya Pekanbaru) Mariana br Purba; Zirman &#039;; Rusli &#039;
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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This research aims to Analysis Thefactors that affect tax compliance on corporate taxpayers registered in KPP Madya Pekanbaru. Variables to be tested in this research is attitude of tax professional, subjective norm, perceived behavior control, financial condition, corporate facilities, organizatinal climate and tax compliance. The data in this research is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Madya Pekanbaru who have served a minimum of 1 year and ever filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression).The results show that the attitude of tax professional bring a significant that affect on corporate tax compliance with a significant value 0,020 (alpha 0,05). Subjective norm affect on corporate tax compliance with significant value 0,013. Perceived behavior affect on corporate tax compliance with a significant value 0,005. Financial condition affect on corporate tax compliance with significant value 0,046. Corporate facilities affect on corporate tax complince with significant value 0.009. Organizational climate has a positive affect partially on corporate tax compliance, with significant value 0,031.Keywords : Planned Behavior, Financial, Corporate Facilities, Organizational and Tax Compliance.

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