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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 TEKANAN WAKTU, MATERIALITAS, RISIKO AUDIT, LOCUS OF CONTROL DAN TINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Mariana Putri; Andreas Andreas; Sem Paulus
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 effect of time pressure, materiality, audit risk, locus of control and supervision on premature sign off audit procedure at public accounting firms in Special Capital Region of Jakarta. The population of this research is 236 public accounting firms. Further, the sample method used was purposive sampling technique that obtained specific sample criterion which was only 41 internationally affiliated public accounting firms selected for this study. The data gathered in this study is the primary data which were collected through questioners. As much as 205 questioners spread to the participants, there were only 143 questioners returned completely. The data analysis technique in this study is multiple linear regression method using SPSS 20 statistics software. The result of the study proved that there is a significant relationship among time pressure, materiality, audit risk, locus of control and premature sign off audit procedure. Yet, there is no significant relationship between supervision and premature sign off audit procedure from the study finding. The coefficient of determination (R²) shows that jointly variables time pressure, materiality, audit risk, locus of control and supervision on the premature sign off audit procedure amounted to 71,10%.Keywords : time pressure, materiality, audit risk, locus of control, supervision, premature sign off
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI, KETIDAKPASTIAN STRATEGIK DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Rumah Sakit Swasta di Provinsi Riau) Oetary Triyani; Vince Ratnawati; 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

Purpose of this study was to examine the effect of budget participation on budgetary slack with information asymmetry, uncertainty of strategic and leadership style as moderating variable. The location study this object is a private hospital located in Riau Province. While the timing of this study in November 2015. The population in this study are a private hospitals located in Riau Province. Data used in this study are primary data. Data collection method used in this research is to use the instrument in the form of a questionnaire which was given the leadership of the hospital. The analytical method used in this study is multiple regression analysis. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: 1) Participation budget significantly influence budgetary slack. 2) The interaction between budgetary participation and asymmetry of information has an effect on budgetary slack, so the information asymmetry is a moderating variable. 3) The interaction between budgetary participation and strategic uncertainty has an effect on budgetary slack, so strategic uncertainty is a moderating variable. 4) The interaction between budgetary participation and leadership style has no effect on budgetary slack, so the style of leadership is not a moderating variable.Keywords: Participation budget, budgetary slack, asymmetry information, uncertainty strategic and leadership style
ANALISIS PENILAIAN TINGKAT RISIKO ERGONOMI TERHADAP KENYAMANAN PEKERJA PADA PT. WAHANA BARAMETAL PEKANBARU William Wijaya; Samsir Samsir; Anggia Paramitha
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

Awkward posture is one of the ergonomic risk contained in the workers, awkward postures that aren’t normaly done performed by these workers can cause stress on physical conditions of workers who have an impact on the incidence of injury to workers. To prevent injury from happening, it is necessary to conduct evaluation of ergonomic risk level on workers. This research is done through direct observation of all stages of the workers who do welding works. The assesment of ergonomic risk level uses Rapid Entire Body Assessment (REBA) methods, and Ovako Working Analysis System (OWAS). The population of this research include all of the ten workers who did metal welding process who works on PT. Wahana Barametal Pekanbaru. The results of research showed that: 1) metal cutting activities has an average ergonomic risk, 2) carrying iron activities has a high ergonomic risk, 3) welding activities has an average ergonomic risk, 4) grinding activities has a slightly high ergonomic risk, 5) painting activities has a high ergonomic risk. To reduce ergonomic risk level is necessary to change the action and the movement of workers, the provision of working tools and changes in the design of workers.Keywords : Ergonomic Risk Assessment, REBA, OWAS, Ergonomy.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE) DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2013) Evi Meliana Panjaitan; Kamaliah '; Hariadi '
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 aim of this research is to analyze the factors that influence disclousure extend in annual report in Indonesia. Factors tested in this study are firm size, firm age, leverage, profitability, liquidity and public accounting firm size. Collecting data is using porposive sampling methode to the companies annual reports of consumer goods manufacturing sector listed in Indonesia Stock Exchange for year of 2012-2013. The number of companies taken as samples in this study covers about 60 company annual reports. This research uses multiple regression that use to examine the influence disclousure extend in annual report. The results show that the firm size bring a significant that affect on the extent of voluntary disclosures with significant value 0,002 (alpha 0,05). Firm age on the extent of voluntary disclosures with significant value 0,022. Profitability on the extent of voluntary disclosures with significant value 0,040. Public accounting firm size on the extent of voluntary disclosures with significant value 0,044. However, leverage do not show significant influence on the extent of voluntary disclosures with significant value 0,746 and liquidity do not show significant influence on the extent of voluntary disclosures with significant value 0,273.Keywords: Extensive Voluntary Disclosure, Annual Report and Firm Characteristics
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEGIATAN SOSIALISASI PERPAJAKAN TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan) Afrina Setiawati; Raja Adri Satriawan; Volta Diyanto
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 objective of this research was to analyze the influence of taxpayer compliance, tax audit, tax collection, and tax socialization toward the increase of corporate income tax receivable. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru from 2014 until 2016. Sample was determined by the jenuh sampling method. The data type that being used in this research were quantitative data by using monthly secondary data, while the method of analysis used is multiple regression analysis and use SPSS version 19.00 as the software for processing the data. The test results of this study indicate that the taxpayer compliance, tax audit, and tax collection effect the increase of corporate income tax receivable. Meanwhile, tax socialization have no effect on the increase of corporate income tax receivable. Based on the total adjusted R-square results proved that the independence variable, taxpayer compliance level, tax audit, tax collection, and tax socialization affect the increase of corporate income tax receivable of 0.775 or 77.5%. While the remaining 22.5% is explained by other variables that are not performed in this research.Keyword : taxpayer compliance, tax audit, tax collection, tax socialization, income tax receivable.
PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2012-2015) Annisa '; Taufeni Taufik; Rheny Afriana Hanif
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 purpose of this research is to find out the effect of return on assets, leverage, firm size, and political connections on the extent of tax avoidance with proxy cash effective tax rate. Independent variables used in this study are return on assets, leverage, firm size, and political connections while the dependent variable in this study is tax avoidance are measured using Cash Effective Tax Rate (CETR). The population in this study is the the manufactured company on the Indonesian Stock Exchange in 2012-2015. The sample was determined by the purposive sampling method and obtain 40 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. Of the result of the testing that has been done, that return on assets has significant value and a negative effect on tax avoidance. Leverage has significant value and a positive effect on tax avoidance. Meanwhile firm size and political connections have no significant effect on tax avoidance. Based on total adjusted R-square result proved that variables of return on assets, leverage, firm size, and political connections effect on tax avoidance results of 17,9% while the rest of 82,1% were affected by other variables that were not performed in this study like Independent commissioner board, audit committee and executive characteristics.Keywords: Return On Assets, Leverage, Firm Size, Political Connections, Tax Avoidance
PENGARUH KEPEMIMPINAN, PUNISHMENT, DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DINAS ENERGI DAN SUMBER DAYA MINERAL PROVINSI RIAU Ulia May Zafirah; Marzolina Marzolina; Rosnelly Roesdi
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 was to analyze the influence of leadership, punishment and organizational culture simultaneously on employee performance of Department Energy and Mineral Resources Riau Province, as 66 employees.Primary data was collected by questionnaires as instrument to prove the result of research, to test the hypothesis in this research is to use multiple linear regresion analysis with the help of SPSS. The sampling technique that has been selected is a simple random sampling method. he result of the research shows that: 1) There are positive and significant influence of leadership on the employees performance of the Department of Energy and Mineral Resources of Riau Province; 2) there is a negative and significant effect of punishment on the employees performance of the Department of Energy and Mineral Resources of Riau Province; 3) positive and significant influence of organizational culture on the performance of employees of the Department of Energy and Mineral Resources Riau Province, 4) leadership, punishment, and organizational culture simultaneously have a significant effect on the employees performance of Department of Energy and Mineral Resources Riau ProvinceKeywords : Employee Performance, Leadership, Punishment, Organizational Culture
ANALISIS PENGARUH BAURAN PEMASARAN JASA TERHADAPKEPUTUSAN PEMBELIAN PADA HOTEL ARRAHMAN TEMBILAHAN Abd. Gaffar '; Jushermi '; Aida Nursanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to measure the effect of marketing mix analysis on purchasing decisions on Arrahman hotel in Tembilahan. The population in this study is that consumers Arrahman hotel in Tembilahan the total sample of 100 respondents using accidental random sampling technique. Analysis of data using multiple linear regression analysis with SPSS version 20.0.Hotel is a company which is managed by their owners by providing food, drink and amenities to rest or sleep to the people who are doing the activity trips and able to pay with a reasonable amount in accordance with the service received in the absence of a special agreement.The results showed that the variables of the marketing mix of services includes product, price, place, promotion, people, process and consumer services simultaneously significant effect on purchasing decisions on Arraman hotel in Tembilahan. Marketing mix including product, price, place, promotion, people, process and customer service is partially significant effect on purchasing decisions on Arrahman hotel in Tembilahan. marketing mix including product, price, place, promotion, people, process and consumer services simultaneously not significant effect on purchase decisions on Arraman hotel in Tembilahan. Marketing mix including product, price, place, promotion, people, process and consumer services partially not significant effect on purchase decisions on Arrahman hotel in Tembilahan.Keywords:Marketing Mix, Purchasing Decisions, and Regression
PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KERJASAMA TIM DAN KINERJA KARYAWAN PADA PT ANGKASA PURA II (PERSERO) KANTOR CABANG BANDAR UDARA SULTAN SYARIF KASIM II PEKANBARU Heru Prianto Heru Prianto; Marzoliina Marzoliina; Ahmad Rifqi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was conducted at PT. Angkasa Pura II of Sultan Syarif Kasim II Pekanbaru Airport branch office. Pupulates totaling 240 employees and the number of samplers done by doing the slovin formula, which is divided into 5% by 150 employees. Primary data was collected by questionnaire as an instrument to prove the result of research, to test the hypothesis in this research is to use path analysis with SPSS program assistance selected sampling technique (150 people) employees at PT Angkasa Pura II (parsero) Sharif Kasim II Pekanbaru. The result of research shows that: 1) there was positive and significant influence of organizational culture on employee performance at PT Angkasa Pura II (parsero) of Syarif Kasim II Pekanbaru airport branch, 2) there was positive and significant influence of compensation on employee performance at PT Angkasa Pura II (parsero) of Syarif Kasim II Pekanbaru airport branch office, 3) there was positive and significant influence of team cooperation on employee performance at PT Angkasa Pura II (parsero) of Syarif Kasim II Pekanbaru, 4) there was positive influence and significant organizational culture on employee performance through teamwork at PT Angkasa Pura II (parsero) of Syarif Kasim II Pekanbaru airport branch office, 5) there was a positive and significant influence of compensation on employee performance through teamwork at PT Angkasa Pura II (parsero) the branch of Sultan Syarif Kasim II Pekanbaru airport.Keywords : Organizational Culture, Compensation, Teamwork, and Employee Performance
ANALISIS KAUSALITAS ANTARA CAPITAL INFLOW DAN NILAI TUKAR RUPIAH DI INDONESIA PERIODE TAHUN 2000-2015 Royka Basri; Yusbar Yusuf; Rosyetti '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine whether there is a significant interrelationship between capital inflow and the exchange rate in Indonesia in 2000-2015. This research uses secondary data in the period 2000-2015 sourced from Bank Indonesia and the Central Bureau of Statistics. In this study using quantitative analysis method using an econometric model, namely Restricted VAR (Vector Autoregression) or called Vector Error Correction Model (VECM). This study uses an analytical tool Eviews 9.0. The unit root test results indicate that the data for capital inflow and the exchange rate is not stationary at the current level, but data capital inflow and the exchange rate at the level of the first difference stationary. Cointegration test results showed that the relationship between capital inflows and the exchange rate in Indonesia has a long-run equilibrium relationship. Granger Causality Test results reveal that there is a direct relationship capital inflow affect the exchange rate, but the exchange rate does not affect the capital inflow, which means that only happens one-way relationship. Impluse Response Function Based on the results, it was found that the capital inflow had a negative effect on the exchange rate, as well as the exchange rate has a negative effect on capital inflow. While the results of variance decomposition shows that the role of capital inflow and significant rupiah.Keywords : Capital Inflow, The Rupiah, Granger Causality, VECM.

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