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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
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Articles 2,715 Documents
 183   184   185   186   187 
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2016) Florentina Florentina Marta Delima BR. Sin; Andreas Andreas; Elfi Ilham
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 is to examine and analyze the factors that affect the company to do switching auditors with empirical studies on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2016. Dependent variable in this study is the switching auditor. While the independent variables are the change of management, financial distress, KAP size, audit delay, and qualified audit opinion. Sample are 108 companies selected by using purposive sampling method. Hypothesis testing using logistic regression. The results of this study indicate that the change of management has a positive and significant effect on the switching auditor, financial distress and KAP size has a negative and significant effect on the switching auditor, while the audit delay and the qualified audit opinion have no effect on the switching auditor. Based on the coefficient of determination (R2 ) obtained adjusted R2 0.369. This shows that all independent variables affect the dependent variable 36.9% while the remaining 63.1% influenced by other variables not examined in this studyKeywords: auditor Switching, Purposive Sampling, Logistic Regression And IDX.
ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL SESUAI DENGAN PERATURAN PEMERINTAH ( PP ) 71 TAHUN 2010 ( Study pada Pemerintah Daerah Kabupaten Karimun ) ', Supriyono; ', Desmiyawati; Azlina, Nur
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 formulation of the research problem is as follows: 1). How readiness district government that Karimun indicated by the commitment, human resources, infrastructure and information systems in mengimplementa sikan PP 71 Year 2010 About the Government Accounting Standards (SAP) Based Accrual?, What are the obstacles in the implementation of Regulation No. 71 Year 2010, on Accounting Standards Government (SAP)? 2). What is an obstacle in the implementation of Regulation No. 71 Year 2010, concerning the Government Accounting Standards (SAP)? 3). How acceleration strategy implementation models PP 71 Year 2010 concerning Governmental Accounting Standards (SAP)? 3). How is the acceleration of the implementation of strategic models PP 71 Year 2010 concerning Governmental Accounting Standards (SAP), the results of this research show that commitmet has significant 0,388,the analysis with the human resource variable in has significant 0,369 , infrastructure variable in has significant 0,352 and information system it show positif significant 0,354. Of the research in the know that the implementation of the application of accrual-based government accounting standards in Karimun regency government is ready to implement the category of Government Accounting Standards (SAP) based acrual accordance with Government Regulation (PP) 71 in 2010.Keywords : implementation, accounting, accrual basis, government regulations
PENGARUH AKUNTABILITAS, TRANPARANSI, DAN PENGAWASAN TERHADAP PENGELOLAAN ANGGARAN BERKONSEP VALUE FOR MONEY DENGAN STANDAR AKUNTANSI PEMERINTAHAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SKPD KOTA PEKANBARU) Anggraini, Raja Rika; Agusti, Restu; Paulus, Sem
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 study was to determine and analyze the influence of accountability, transparency, oversight of the budget management concept of value for money with government accounting standards in government agencies. And to investigate and analyze the possibility of government accounting standards could strengthen or weaken the relationship between accountability, transparency and oversight to the budget management concept of value for money. The population of this research is SKPDPekanbaru a total of 43government agencies, the sampling technique using purposive sampling so that the eligible sample were as many as 172 persons. Data analysis method used is multiple linear regression analysis using SPSS 23 for windows. It can be concluded that the variables of public accountability, public transparency and scrutiny affect the budget management concept of value for money in government agencies. Variables public accountability with government accounting standards as moderating variables affect the budget management of the concept of value for money in government agencies. Variables public transparency in government accounting standards as moderating variable does not affect the budget management concept of value for money in government agencies. Variable surveillance with government accounting standards as moderating variables affect the budget management of the concept of value for money in government agencies.Keyword : Accountability, Transparency, Oversight, Budget Management concept Value For Money, Government Accounting Standards
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2010-2014) Ramadhani, Febry; ', Desmiyawati; Kurnia, Pipin
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 examines the influence firm size, profitability, leverage and sharia supervisory board size to the Islamic Social Reporting disclosure. The population of this research are all of Islamic Banks in Indonesia in 2010-2014. The method of determining the sample is by using purposive sampling method and obtained 45 observations. The data processing method used in this study is the multiple regression analysis with the help of a computer program SPSS version 17.0. The result of this study indicates: (1) firm size has a significant influence toward the Islamic Social Reporting disclosure with significance value 0,000, (2) leverage has a significant influence toward the the Islamic Social Reporting disclosure with significance value 0,002, (3) sharia supervisory board size has a significant influence toward the Islamic Social Reporting disclosure with significance value 0,006, (4) but profitability does not have a significant influence toward the Islamic Social Reporting disclosure. The magnitude of the effect (R2) of firm size, profitability, leverage and sharia supervisory board size to the Islamic Social Reporting disclosure is 67,8% while the remaining 32,2% is influenced by other independent variabels that are not observeved in this study.Keyword: Islamic social reporting disclosure, firm size, profitability, leverage, and sharia supervisory board size.
PENGARUH FINANCIAL STABILITY, INEFFECTIVE MONITORING, PERSONAL FINANCIAL NEEDS DAN AUDITOR SWITCHING DALAM PERSEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2017) Luthfia Putri Salsabila; Raja Adri Satriawan Surya; Arumega Zarefar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to know the effect of financial stability, ineffectivemonitoring, personal financial needs, and auditor switching to financial statement fraud.According to Donald Cressey (1953) to tell that there are three general perspectives inconducting the triangle fraud. The three perspectives are pressure, opportunity, andrationalization. Therefore, each category has its own conditions which can be used asvariables in this study. The population of this research is manufacturing companies listedon the Indonesia Stock Exchange in 2012-2017. The sample selection was done usingpurposive sampling technique and obtained a sample of 68 companies. In this studyassisted with SPSS version 17. Testing the hypothesis in this study using multipleregression analysis. The results of this research indicate that ineffective monitoring isproxied by the number of board of commissioner meetings, personal financial needsproxied by insider ownership ratios, and auditor switching measured by dummyvariables to show that there are not significantly influence financial statement fraud.While financial stability is proxied by a percentage change in total assets to shows thatthere is a significant influence toward financial statement fraud.Kata kunci : Financial Statement Fraud, Financial Stability, Ineffective Monitoring,Personal Financial Needs, Auditor Switching.
PERANAN PENYELENGGARAAN UPT LK WILAYAH I TERHADAP KUALITAS TENAGA KERJA KOTA PEKANBARU ( Studi kasus Workshop Listrik) Efri Efri; Harlen Harlen; Maulida Yusni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the role of UPT LK region I in the quality of workforce in Pekanbaru City (case study of electricity workshop). The population in this study were participants who attended an electric vocational training in UPT-LK region 1 Pekanbaru from 2014-2018 with a population of 513 participants. The sample was taken randomly (random sampling) as many as 84 respondents. The type of data used are primary and secondary data, while data collection techniques use questionnaires and interviews. Data analysis method used in this research is descriptive analysis. The results of the workforce research coming from UPT LK Region I Pekanbaru have a job suitability with their expertise, then the workforce has technical ability, work discipline, and good morale, the workforce works in accordance with their expertise, and the workforce has a good quality of work compared another.Keywords: Role, quality, labor
PENGARUH PROFESIONALISME PEMERIKSA PAJAK, PENGALAMAN KERJA, TINGKAT PENDIDIKAN, DAN MOTIVASI KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi pada Pemeriksa Pajak di Kanwil DJP Jakarta Pusat) Aditya, Ritonga Nugraha; Vince, Ratnawati; Eka, Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research objective was examined the influence of tax auditor Profesionalism, work experience, the level of education, and work motivation on thePerformance Tax Inspector (Studi Of Tax Inspectors In Kanwil DJP JakartaPusat) The data in this study is the primary data. The population this study werethe tax auditors who worked at Kanwil DJP Jakarta Pusat. The sampling methodused in this study census method. The sample usedin this study were 34respondent. The method of data analysis used to the test the hypotesis is multipleregression analysis using SPSS version 21. The results of this study tax auditorProfesionalism, work experience, the level of education, and work motivationshowed influence on the tax auditor performance. The magnitude of the effectcaused by Adjusted R² by three variables is 73% of the dependent variable, whilethe remaining 27% is influenced by other independent variable that are notobserved in this study.Keywords : Profesionalism, tax auditor, work experience, the level of education,work motivation, performance
PENGARUH KEPEMIMPINAN, KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PD. BPR ROKAN HILIR CABANG KUBU BABUSSALAM KABUPATEN ROKAN HILIR Saputra Erwin; Marnis Marnis; Roesdi Rosnelly
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to see the influence of leadership and job satisfaction on employees performance of PD. BPR Kubu Babussalam Branch, Rokan Hilir Regency. The population in this study were all permanent employees who worked at PD. BPR Rokan Hilir, Kubu Branch, as many as 39 people. Sampling using the census method, namely taking the entire population as the research sample. The data analysis used is descriptive analysis, with quantitative analysis tools, namely multiple linear regression with the help of SPSS version 20.0. Based on the test results it was found that leadership and job satisfaction simultaneously and partially have a positive and significant effect on employee performance. The contribution of the influence of the leadership variables and job satisfaction on employee performance is 70.1%, while the remaining 29.9% is by other variables not included in this model.Keywords: Leadership, Job Satisfaction And Employees Performance
PENGARUH KEJELASAN SASARAN ANGGARAN, EVALUASI ANGGARAN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI ( Studi Pada OPD Kabupaten Lima Puluh Kota ) Eugina, Utami Fiska; Edfan Darlis, Edfan Darlis; Yuneita, Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the Effect of Clarity of Budget Objectives, Budget Evaluation, and Quality of Human Resources on Performance Accountability of Government Agencies with Organizational Commitment as a Moderation Variable. The population in this study were all OPDs in the Fifty Cities District. In this study, the sample used is 84 respondents who were selected using purposive sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this research is multiple linear regression analysis and moderated regression analysis. The analytical tool used in this research is the Statistical Product and Service Solution (SPSS) version 25.0. The results of this study indicate that: (1) clarity of budget targets affects the performance accountability of government agencies, (2) budget evaluation affects the performance accountability of government agencies, (3) the quality of human resources affects the performance accountability of government agencies (4) organizational commitment can moderate the relationship between budget clarity on the performance accountability of government agencies (5) organizational commitment can moderate the relationship between budget evaluation and accountability for the performance of government agencies (6) organizational commitment can moderate the relationship between the quality of human resources and the performance accountability of government agencies.Keywords : Clarity of Budget Targets, Budget Evaluation, Quality of Human Resources, Organizational Commitment, Accountability for Performance of Government Agencies (AKIP)
PENGARUH PROFITABILITAS, CAPITAL INTENSITY RATIO, SIZE, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KOMPENSASI DEWAN KOMISARIS SERTA DEWAN DIREKSI TERHADAP MANAJEMEN PAJAK ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017 ) Natasha, Ayu; Raja, Satriawan Adri; Adhitya, Putra Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of profitability, capital intensityratio, size, leverage, institutional ownership, and compensation of commissionerand director to tax management. Tax management is a dependent variable in thisstudy that measured by book tax differences (BTD). The population used in thisstudy is manufacture companies listed in Indonesia Stock Exchange period 2015-2017 which amounted to 163 companies. The sampling technique used purposivesampling technique for this study had a particular sample criteria are adapted to thepurpose of research . Based on purposive sampling method, the number of samples inthis study is 46 companies. But, researcher removed outlier from datasbase,untiltotal samples used is 35 companies. Data analyzed by classic asumption tests andexamine hypothesis by multiple regression method. These results indicate that the5% significance level, profitability, capital intensity ratio, size, and institutionalownership have a significant effect to tax management. While the other variable,leverage and compensation of commissioner and director do not have significanteffect to tax management.Keywords : Tax Management, Profitability, Capital Intensity Ratio, Size,Leverage, Institutional Ownership, and Compensation ofCommissioner and Directors.

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