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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,715 Documents
 181   182   183   184   185 
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI 2011-2013) Seprini '; Azwir Nasir; Supriono '
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 find out and analyze the effect of good corporate governance and corporate social responsibility on tax aggressivenss. The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality. Then at least, corporate social responsibility variable. This study uses secondary data with 51 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using SPSS 20. Based on the results of hypothesis testing found that The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality affect and significant on tax aggressiveness. And then corporate social responsibility affect and significant on tax aggressiveness. Adjusted score R square is 0.442 means 44.2% independent variable on this study be able to give an effect on dependent variable, and the left 55.8% is explained by other variable that’s not entered on this study.KeywordS : Good Corporate Governance, Corporate Social Responsibility, and Tax Aggressiveness
PENGARUH BEBAN PAJAK, INTANGIBLE ASSETS, PROFITABILITAS, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Periode tahun 2014-2016) Anisyah, Fitri; Ratnawati, Vince; Natariasari, Riska
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 study was to examine the effect the of tax expense, intangible assets, profitability, tunneling incentive, and bonus mechanism to transfer pricing at manufacturing company which are listed on Indonesia Stock Exchange 2014-2016. The samples used in this study were 36 manufacturing companies. Sampling method in this study obtained by using purposive sampling method. Hypothesis test in this study use logistic regression with t test and coefficient of determination tested by using SPSS 21. The result of this study shows that tax expense, profitabilitity, tunneling incentive has an effect on transfer pricing. While also, intangible assets and bonus mechanics didn’t effect the transfer pricing.Keywords: Tax Expense, Intangibel Assets, Profitability, Tunneling Incentive, Bonus Mechanics, Transfer Pricing.
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, TEKANAN KETAATAN, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris pada KAP di Pekanbaru, Batam dan Padang) Novia Arnia Yanti; Andreas '; Enni Savitri
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 study is to determine Influence of Professionalism, Auditor’s Knowledge for Errors, Obedience Pressure, Experience of Auditor’s and Professional Ethics to Public Accountant’s Judgement of Materiality Levels. Research carried out on Registered Public Accountan’s located in Pekanbaru, Padang and Batam. Purposive sampling method is taken and generates 63 respondents as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 16.00. The result of this study showed that auditor’s knowledge for errors, experience of auditor’s, professional ethics significant influence on public accountant’s judgement of materiality levels. While the professionalism and obedience pressure no effect on public accountant’s judgement of materiality levels. Based on the test result of the coefficient determination, the value of the Adjust R Square is 42.4 % while the remaining 57.6 is influenced by other factors not included in this study.Keywords: Professionalism, Auditor’s Knowledge for Errors, Obedience Pressure, Professional Ethics and Judgement of Materiality Levels.
PENGARUH PELATIHAN DAN BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS KERJA MELALUI KINERJA PADA UMKM YANG BERGERAK DI SEKTOR MAKANAN DAN MINUMAN SE-KABUPATEN INDRAGIRI HULU Tanty Veronica; Marzolina Marzolina; Kurniawaty Fitri
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 effect of training and organizational culture to work productivity through performance at umkm in the food and beverage sector in Indragiri Hulu District, totaling 8 UMKM with 55 employees. Primary data was collected by questionnaire as an instrument to prove the result of the research, tp test the hypothesis in this study is using path analysiis with SPSS (Statistical Program For Social Sciences). The sampling technique is a method that has been selected cencus (8 UMKM with 55 employees). The result showed that : 1). There is a positive and significant effect of training on the performance of the UMKM in the food and beverage sector in Indragiri Hulu District. 2). There is a positive and significant effect of organizational culture on the performance. 3) There is a positive and significant effect of training on the work productivity. 4) There is a positive and significant effect of organizational culture on the work productivity 5) There is a positive and significant effect of training on the work productivity through performance. 6) There is a positive and significant effect of organizational culture on the work productivity through performance. 7) There is a positive and significant effect of performance on the work productivity.Keywords : Training, Organizational Culture, Performance, Work Productivity
PENGARUH PENEGAKAN PERATURAN, SISTEM KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING SERTA PENGARUHNYA TERHADAP KINERJA INSTANSI PEMERINTAH (Stud Tiffany Pratiwi; Emrinaldi Nur Dp; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to analyze the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud and the direct effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward unethical behavior and indirect effect of rule enforcement, compensation system, compliance of accounting rules and morality of apparatus toward tendency of accounting fraud which is mediated by unethical behavior and the direct effect of tendency of accounting fraud toward perfomance of government agencies. This study was conducted at 27 departments in Pekanbaru with 75 respondents. The data were analyzed by using PLS (Partial Least Square) analysis technique, while the method of determining the sample is by using purposive sampling method. The result shows that rule enforcement and morality of apparatus have direct influence toward tendency of accounting fraud. Nonetheless, compensation system and compliance of accounting rules variable do not have influence toward tendency of accounting fraud. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the unetichal behavior, but rule enforcement variable does not have influence toward unethical behavior. The influence of compensation system, compliance of accounting rules and morality of apparatus was significantly affecting the tendency of accounting fraud through unethical behavior. But, rule enforcement does not have significantly affecting to tendency of accounting fraud through unethical behavior.Keywords: tendency of accounting fraud, unethical behavior and PLS (Partial Least Square)
ANALISIS KELAYAKAN DANAU TAJWID (KAJUID) SEBAGAI OBJEK WISATA DI KECAMATAN LANGGAM KABUPATEN PELALAWAN Afdia Yulesti; Hendro Ekwarso; Taryono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The purpose of this research is to know the feasibility level knowing Tajwid Lake (Kajuid) as the sights seen from the aspect of natural attractions, accessibility and infrastructure and knowing the behavior of visitors to Lake Tajwid (Kajuid) viewed from the tourists who visit. This research uses techniques of accidental sampling and sample 44 people elected by the method of data collection is done is a technique question form/questionnaire. Analysis of the method used is descriptive quantitative methods. The analysis of the data by using the score and percentage. From the results obtained that the indicators of natural attractions on aspects of assessment levels are in class II IE support with percentage 17,76%. Assessment on the level of accessibility is the grade II with a percentage of 18,34%. Indicators and infrastructure with percentage 31.81% class III that is less supportive. Visitor behavior as seen from tourists visiting the Lake Tajwid (Kajuid) mostly to vacationers (90,09%) with the number of visits is more than 2 times (54,54%) and within a day and does not stay (97.72%) and visitors buying souvenirs in the form of agriculture and fisheries (68,18%) with the required fee to the tour range between Rp 15.000 – Rp 34.999 per person.Keywords : Feasibility, Lake Tajwid (Kajuid), Attractions, Scoring
PENGARUH SISTEM PERPAJAKAN, TINGKAT KEPERCAYAAN, DAN HAK LEGAL TERHADAP KEPATUHAN PAJAK(TAX COMPLIANCE) (SURVEI TERHADAP UMKM DI KABUPATEN KUANTAN SINGINGI) Wijaya, Frianti; Yusralaini, Yusralaini; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study aimed to examine the effect of taxation system, the level of trust, and legal rights to MSMEs tax compliance in Kuantan Singingi Regency. The independent variables used in this study are the taxation system, the level of trust, and legal rights, and the dependent variable is tax compliance. The sample in this study were individual MSME registered in the Office of Cooperatives, Small, Medium, Trade and Industry in Kuantan Singingi Regency. Collecting data was conducted by questionnaire distributed directly to 88 respondents selected used convenience sampling method. The data analysis was performed using multiple linear regression analysis by SPSS version 17. The results of this study showed that simultaneously, the taxation system, the level of trust, and legal rights affect the tax compliance with a value of Fcount> Ftable (29,378 > 2,71). The partial test showed that: (1) the taxation system have a significant effect on tax compliance with a significance level of 0.003, (2) the level of trust do not have a significant effect on tax compliance with a significance level of 0.397, and (3) the legal rights have a significant effect on tax compliance with a significance level of 0,000. The magnitude of R 2 is 0,495, it is mean that the independent variables can explain the dependent variable 49.5%, while the remaining 50.5% is the effect of other variables not examined in this study.Keywords : Taxation System, Level of Trust, Legal Rights, and Tax Compliance.
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) M. Ade Kasfauzi; M. Rasuli '; Volta Diyanto
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 analyze the influence of external pressure, environment uncertainty, management commitment, and accessibility of financial statements on implementation of tranparency of financial report in Kampar regency. This research was carried out on financial management of each SKPD in Kampar regency. Samples obtained were amount to 104 person with purposive sampling manner. The data of this research using primary data direcly through a questionnaire then and the data analysis user multiple linear regression by SPSS 20. The research indicates that: external pressure has significant effect on the implementation financial report transparency, where the significant value are 0,026<0,05. Environmental uncertainly has not significant effect on transparency of financial reporting, where the significant value are 0,547>0,05. Management commitment has significant effect on the implementation financial report transparency, where the significant value are 0,027<0,05. Accessibility of financial statements has significant effect on the implementation financial report transparency, where the significant value are 0,025<0,05.Keyword: external pressure, environment uncertainty, management commitment, accessibility of financial statements, and transparency.
PENGARUH PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Franky Afrizal; Amir Hasan Amir Hasan; Nur Azlina
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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This research aims to examine the effects of deferred taxes, tax planning and leverage on earnings management at manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The sample in this study consists of 41 manufacturing companies listed on the IDX (Indonesia Stock Exchange) during the period 2014-2016 selected based on certain criteria by using purposive sampling. With the observation period for 3 years then the sample of the study amounted to 123 samples. The analysis method used is multiple linear regression analysis and coefficient of determination processed using SPSS program. The result of multiple linear regression test proves that deferred tax assets, tax planning and leverage have positive and significant effect to earnings management. While the deferred tax burden has no effect on earnings management. The result of determination coefficient test (Adjusted R²) shows that 42.2% of the variation of earnings management can be explained by independent variable, while the remaining 64,9% is explained by other variable which is not in this research.Keywords: earnings management, deferred tax, tax planning, leverage
PENGARUH TEKANAN WAKTU, TINDAKAN SUPERVISI, PROSEDUR REVIEW DAN KONTROL KUALITAS, DAN KOMITMEN PROFESIONAL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada BPKP Perwakilan Riau dan Sumatera Utara) F. Sitorus, Marina; Anugerah, Rita; Alamsyah, Mudrika
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 objectives of this study is to examine analyze the influence of time pressure, supervision action, review procedure and quality control and professional commitment on the premature sign off audit procedures. The population of this study are 235 auditors, who have worked for BPKP in Riau and North Sumatera. Meanwhile the sample of this research are 115 auditors. The sampling technique used purposive sampling method. Number of questionnaires were distributed by 115 questionnaire. However, the back and can be used for further analysis by 100 questionnaires. The data processed by using SPSS (Statistical Product Service Solution) 21 version software and the data were analyzed to test the hypothesis using multiple linear regression analysis approach.The results of this study indicates that the time pressure have effects on premature sign off with significant 0,000 < 0,05, supervision action have effects on premature sign off with significant 0,018 < 0,05, and review procedure and quality control have significant effect on premature sign off audit procedureshave effects on premature sign off with significant 0,002 <0,05 , but proffesional commitments do not have significant effect on premature sign off audit procedure with significant 0,495> 0,05.Keyword : Time Pressure, Supervision Action, review procedure and quality control, professional commitment, premature sign off

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