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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 FREE CASH FLOW DAN PROFITABILITAS TERHADAP EARNING MANAGEMENT DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Property, Real Estate dan Building construction Di BEI Tahun 2012-2016) Pelsa Windra; Haryetti Haryetti; Ahmad Fauzan Fathoni
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 value of firm is very important,ifthe value of firm increase, shareholder's prosperity will also increase.Based on the phenomenon of data, the value of firm in the property, real estate and building construction in Indonesian stock exchangeoccurred sharp fluctuations from the year 2012-2016. The aims of this study is to determine the direct and indirect effect of free cash flow and profitabilityto earning management and the value of firm.Non random sampling technique, that is purposive sampling method used to get the sample of this study. The analytical method used is path analysis with the help of LISREL program. The results show thatfree cash flow has a negative but not significant influence on the value of firm. Profitability has a positive and significant influence on the value of firm. Free cash flow and profitability have positive and significant effect on earning management. Earning management has a negative and significant influence on the value of firm. Free cash flow and profitabilityhave negative and significant influence on the value of the company through earning management.Keyword : Free cash flow, profitability, earning management, value of firm
PENGARUH SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN MORALITAS MANAJEMEN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada Rumah Sakit Islam Ibnu Sina Sumatra Barat) Rifqi Abdillah A; Nur Azlina; Adhitya Agri Putra
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 aimed to obtain empirical evidence about the influence of internal control system, information asymetry, suitability compensation and Management Morality to the tendency of accounting fraud. This study used primer data with quitonaiers. The population of this study was obtained from a sample of all Islamic hospital Ibnu Sina of Western Sumatra. The sample was determined using the saturated samples with unit of analysis of this study is a director of the hospital, the head of the public department, the head of human resource, the chief financial officer, the head of the pharmaceutical unit, internal auditor and the accounting staff, with a totals 102 respondent, so the questionnaire is returned as many 84 pieces. The analysis technique used multiple linear regression analysis using SPSS ver. 25 computer program. The result of the study showed that (1) partially the internal control affected the accounting fraud, (2) partially the informational asymmetrical affected the accounting fraud, (3) partially the compliance compensation affected to the accounting fraud, (4) partially the management morality affected to the accounting fraud.Keyword : fraud, internal, asymetry, compensation and morality
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN MOBIL TOYOTA FORTUNER DI KOTA PEKANBARU Lili Sulastri; Sri Restuti Sri Restuti; Marhadi Marhadi
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 aimed to analysze factors that affects on purchase decision, research applied on consumer Toyota Fortuner in Pekanbaru City. The object of this research was consumer who buy Toyota Fortuner in Pekanbaru City. This research consists of ten factors. They are product, price, promotion, distribution after sale, culture factor, social factor, personal factor and psychological factor on purchase decision. This research was conducted using a sample of 117 people. This research used probability sampling, every population have a same chance to be sample in this research. Data are taken by giving respondents structural questionaires. In terms of data analysis, this research used Factor Analysis method using SPSS (Statistical Package for Social Science) version 20. Based on the hypothesis test conducted, research shows that there is three main factors who affects on purchase decision, they are distribution factor, product factor and sosial factor. Distribution factor have the most effect on purchase decision. And distribution factors description based on distribution have more effect on making purchase decision on Toyota Fortuner in Pekanbaru city.Keywords : Analysist factor, Purchase Decision, Distribution Factor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi Empiris pada Pengusaha UMKM di KPP Pratama Pekanbaru Senapelan) Resti, Vioni; Agusti, Restu; Anggraini, Lila
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 empirically the effect caused by the variable taxpayer compliance, taxpayer understanding, income ievel, service quality and confidence in the legal system and government on the small, and Medium entrepreneurs in KPP Pratama Pekanbaru Senapelan. This study uses accidental sampling with 96 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable taxpayer compliance. Partial regression test (t test) indicates that the variables taxpayer understanding, service quality, income level and confidence in the legal system and government effect on tax compliance. The magnitude of the effect caused by the Adjusted R2 by four variables together on the dependent variable 38,8%, while the remaining 61,2% is the effect by other variables not examined in this study.Keywords : tax compliance, understanding of the taxpayer, service quality, income level, confidence in the legal system and government
FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA DINAS PENGELOLAAN KEKAYAAN DAN KEUANGAN DAERAH Taufik Edrin Saputra; Andreas '; 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

Fraud is a intentionally faulth which could harming many people in goverment sector, fraud is harming for public. This research is aimed to anylyze the perception of employees in goverment agencies about factors that impact fraud. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distibuted to 81 employees by respondent goverment agencies working in finance and wealth management agency. Data in this research will be analyzed using multiple linear regression using SPSS ver.20.0. To test the validity and reability of research instrument used pearson correlation and cronsbach alpha. There are several findings in this research, first all instruments used in this research was reliabel and valid. Second, distribution of respondens was normal. Third, the result of the research showed that there is an effect betwen leadership style with fraud with significant 0.039, there is an between effectivenesess of internal contro with fraud with significant 0.000, there is an effect between approprriateness compensation with fraud with significant 0.006, there is an effect between organization commitment with fraud with significant 0.003, there is an effect between organization ethical culture with fraud with significant 0.000.Keywords : leadership, fraud, organizational commitment, appropriateness Compensation and effectiveness of internal control
PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2016) Suci Asral Sukma; Vince Ratnawati; Riska Natariasari
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 examine the effect of tax rates, tunneling incentive, bonus mechanisms, and foreign ownership on transfer pricing of the companies listed on Indonesia Stock Exchange in 2014-2016. The Ppulation of this study one all of the companies which is listed in Indonesian stock exchange. A total of the companies meet the sampling criterias. Data of this study was analyzed by using multipile regression method trough SPSS version 25. The results showed that tax rates and tunneling incentive affect the transfer pricing, while the bonus mechanisms and foreign ownership did not affect the tranfer pricing in the companies.Keywords : tax rates, tunneling incentive, bonus mechanisms, foreign ownership, transfer pricing
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DILIHAT DARI PERSPEKTIF GENDER (Studi pada Universitas Riau, Universitas Islam Riau, dan Universitas Islam Negeri Sultan Syarif Qasim II) Aditya Trinovryan; Nur Azlina; Alfiati Silfi
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 examines the effect of Emotional Quotient, Spiritual Quotient, and Learning Behavior on Accounting Understanding be Observed from Gender Perspective. Population of this research is accounting college students in Riau Province. The sample used in this research was accounting college students on Riau University, Islamic Riau University, State Islamic University. Sample Selected by purpossive samping and data collected use questionnaires. By using simple linear regression, the result of study shows that Emotional Quotient have significant effect on Accounting Understanding sig by 0,000<0,05 , Spiritual Quotient have significant effect on Accounting Understanding sig by 0,032<0,05 , and Learning Behavior have significant effect on Accounting Understanding sig by 0,034<0,05 and be found the difference of Emotional Quotient between male and female gender sig by 0,001<0,05, Spiritual Quotient between male and female gender sig by 0,002<0,05, Learning Behavior between male and female gender sig by 0,001<0,05, and Accounting Understanding between male and female gender sig by 0,011<0,05.Keywords: Emotional Quotient, Spiritual Quotient, Learning Behavior, Accounting Understanding, and Gender
PENGARUH PENGUMUMAN RIGHT ISSUE (SEBELUM DAN SESUDAH) TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGANSAHAM PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 Farid Mukhlas; Rita Anugerah; Al Azhar L &#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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Abstract

The research based on the analysis of the observation to the stock market condition in Indonesia about semi strong form efficiency in which market will react against an information. If the right issue contains information that the market react at the moment the right issue is published. The object of the research is to determine the influence of announcement right issue (before and after) to stock returns and trading volume stock on finance company listing indonesia stock exchange during 2011-2014. The method of the research is using event study with market adjusted model approach. The research sampling are the 33 corporate that registered in BEI during 2011-2014. Statistical test on stock return, and trading volume stock use t-test, paried two samples for mean on the period of announcement right issue. The result of this research based on statistics output shows that right issue announcement was responded by market in t -1, t0 and t +4. There is insignificant difference found in stock return before and after right issue , however trading volume stock shows the difference for the period obersvation before and after right issue.Keywords: stock market, right issue, stock return and trading volume stock.
PENGARUH AKTIVITAS INTERNASIONAL, TIPE INDUSTRI DAN GROWTH OPPORTUNITY TERHADAP ELEMEN INTEGRATED REPORTING (Studi Empiris pada perusahaan non-keuangan yang terdaftar di BEI tahun 2015) Rini Purnama Sari; Novita Indrawati; Edfan Darlis
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 explore the effect of international activity, profil of industry, and growth opportunity on elemen of integrated reporting. The population in this research is 445 industry non-financial registered in BEI 2015 . In this research the sample used is the 85 industry were selected using random sampling method. This research used secondary data.. Technical analysis for test hypothesis that used in this research are multiple linear regression. The result of this research showed that International Activity significant effect, Profil of Industry significant effect ,Growth Opportunity have not significant effect .Keyword : International Activity, Profil of Industry, Growth Opportunity, Elemen of Integrated Reporting
PENGARUH KOMITMEN PROFESIONAL, PERSONAL COST, LOCUS OF CONTROL, SIFAT MACHIAVELLIAN DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kuantan Singingi) Rifki, Rifki; Hardi, Hardi; Wiguna, Melda
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 is to know the affect of proffesional commitment, personal cost, locus of control, machiavellian, and seriousness of wrongdoing to the internal whistleblowing intentions. The population of this study are employees OPD Kuantan Singingi district as many as 26 OPD. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 130 respondents. The analytical method used is multiple linear regression analysis with SPSS application. The result of the research shows that proffesional commitment, personal cost, locus of control, machiavellian, and seriousness of wrongdoing affect internal whistleblowing. The R Square of 0,668 means that the contribution of independent variables (proffesional commitment, personal cost, locus of control, machiavellian, and seriousness of wrongdoing) to the dependent variable internal whistleblowing) is 66,8% while the remaining 33,2% influenced by other variables not included in this study.Keywords : Internal Whistleblowing, professional commitment, personal cost, locus of control, machiavellian, seriousness of wrongdoing

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