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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 PROFITABILITAS, DER, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Silaban Ferdiansyah Yohannes; Zirman Zirman; Rusli Rusli
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 empirically examine and analyze the effect of profitability, der, independent commissioners and institutional ownership on tax avoidance. The population of this study were all companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2018. The sample of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2018 that meet criteria such as having audited financial reports, not experiencing losses in the study period and having independent commissioners. The data used are secondary data obtained from the Indonesia Stock Exchange with a total sample of 87 financial reports. The data analysis method used the classical assumption test, partial test, descriptive statistical test and multiple regression analysis. The results showed that der had an effect on tax avoidance. Meanwhile, profitability, independent commissioners and institutional ownership had no effect on tax avoidance.Keyword : Profitability, DER, Independent Commissioner, Institutional Ownership, Tax Avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN (Studi Empiris Pada OPD Provinsi Jambi) Ulfah Rosendi Afrilliani; Emrinaldi Nur DP; Julita Julita
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 determine the effect of budgetary participation, informationasymmetry, budget emphasis, task complexity, and organizational commitment, clarity ofbudget targets, organizational culture and individual capacity for budgetary slack inRegional Device Organization (RDO), Jambi Province. To collect the data, purpossivesampling technique was applied. The population of this study was all Regional DeviceOrganizations (RDO) in Jambi Province with the total sample of 65 official employeesand OPD agencies in Jambi Province. To analyse the data, Partial Least Square (PLS)was used. Based on the results of the data analysis, it shows that budgetary participation,budget emphasis, organizational commitment, clarity of budget targets andorganizational culture influence budgetary slack. However, asymmetry information, taskcomplexity and individual capacity have no effect on budgetary slack.Keywords: budgetary participation, information asymmetry, budget emphasis, taskcomplexity, and organizational commitment, clarity of budget targets,organizational culture and individual capacity for budgetary slack.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Ningsih Fitri Lia; Kamaliah Kamaliah; Haryani Eka
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 effect of KAP reputation, audit tenure and company size on the integrity of financial statements with the audit committee as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data, namely the Annual Report. The population in this study are all manufacturing companies listed on the IDX for the 2016-2018 period. The number of samples in this study were 210 samples for 3 years using purposive sampling. The analysis technique in this study used moderated regression analysis (MRA) and was performed using SPSS version 25. The results of this study indicate that the KAP reputation, audit tenure and company size affect the integrity of financial statements with significant values of 0.032, 0.002 and 0.002. This study finds evidence that the audit committee is able to moderate the effect of audit tenure on the integrity of financial statements with a significant value of 0.016. However, this study found that the audit committee was unable to moderate the effect of KAP reputation and company size on the integrity of financial statements with significant values of 0.299 and 0.055.Keywords: KAP Reputation, Audit Tenure, Company Size, audit committee, Integrity of Financial Statements
PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2016) Eka, Lestari fitri Mardiana; Zirman, Zirman; Rusli, Rusli
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 effect of corporate governance, excecutivecharacters, firm size, and leverage on the extent of tax avoidance with proxy book taxgap. The population in this study is the Registered Minning companies in IndonesiaStock Exchange in 2012 until 2016. The sample was determined by the purposivesampling method and obtain 30 companies. Type of data used was secondary dataobtained from www.idx.co.id or corporate websites. The method of analysis used ismultiple regression analysis. The results of study show that institusional ownership hassignificant effect on tax avoidance, where the significant value are 0,026<0,05. Qualityauditte has significant effect on tax avoidance, where the significant value are0,028<0,05.Independent commisaries has a significant effect on tax avoidance, where thesignificant value are 0,121>0,05. Audit commite has no significant effect on taxavoidance, where the significant value are 0,021<0,05. Exchecutive charachters hassignifikan effect on tax avoidance, where the significant value are 0,512>0,05. Firm sizehas significant effect on tax avoidance, where the significant value are 0,040<0,05.Leverage has no significant effect on tax avoidance, where the significant value are0,036<0,05.Keywords : corporate governance, exchecutive charachters, firm size, leverage, and taxavoidance.
ANALISIS PENGARUH JUMLAH PENDUDUK MISKIN, PENGELUARAN PEMERINTAH BIDANG KESEHATAN DAN BIDANG PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI RIAU Christin, Silaban Natalia; Harlen, Harlen; Lapeti, Sari
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 determine the effect of factors of the number of poor people, government spending in health and education in the human development index in Riau Province. This study uses secondary data in the form of annual time series data from 2010-2018. The analytical method used is multiple linear regression, statistical testing includes the f test, t test, and R square (coefficient of determination), as well as the classic assumption test that is normality, multicollinearity, autocorrelation and heteroscedesticity with the help of SPSS 24.0. From the results of this study it was found that the variable number of poor people, government spending in health and education simultaneously had a significant effect on the human development index in Riau Province. While partially the number of poor population (X1) in this study significantly influenced the human development index. For government expenditure variables in health (X2) and education (X3) no significant effect on the human development index. The magnitude of influence caused (R2) by these three variables together to the dependent variable is 60.4% while the remaining 39.6% is influenced by other variables not included in this study.Keywords: Human Development Index, Government Spending in Health and Education
PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, BUDAYA ETIS ORGANISASI DAN KESESUAIAN KOMPENSASI TERHADAP FRAUD (Studi Empiris Pada Bank BUMN Di Kota Pekanbaru) Colondam Frans; Natariasari Riska; Silfi Alfiati
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 level of fraud in Indonesia, which is still a big and widespread problem, is corruption. Banking statistics that indicate fraud in Indonesia in the last two years, namely in 2017, there were 57 banks that were indicated as a fraud. Meanwhile, in 2018 there were 36 indications of fraud until the third quarter. This study aims to determine the effect of Internal Control, Compliance with Accounting Rules, Organizational Ethical Culture, and Compensation Suitability for Fraud. The population in this study were employees of people's business loans (KUR) and financial employees of state-owned banks in the city of Pekanbaru. The questionnaires in this study were distributed to 50 state-owned banks in the city of Pekanbaru. The sampling technique used was incidental sampling. Incidental sampling is the determination of the sample based on chance, that is, anyone who accidentally / incidentally meets the researcher can be used as a sample, if it is considered that the person who happened to be met is suitable as the data source. The results of hypothesis testing are: first, Internal Control has an effect on fraud. Second, adherence to accounting rules affects fraud. Third, Organizational Ethical Culture affects fraud. The fourth Compensation suitability affects fraud.Keywords: Fraud, Internal Control, Compliance with Accounting Rules, Organizational Ethical Culture and Compensation Suitability
PENGARUH SEGITIGA KECURANGAN, RED FLAGS, SKEPTISME PROFESIONAL AUDITOR DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA PEKANBARU DAN KOTA PADANG) Afifah Izzatil; Hardi Hardi; Ilham Elfi
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 fraud triangle, red flags,auditor professional skepticism and independence on fraud detection. Data usedin this study is primary data (using questionnaire) and data collection tecniquesused is nonprobability sampling. Questionnaire were spread to auditors who workin Public Accounting Firm located in Pekanbaru and Padang. Using warp PLS5.0, the result of this research shows that all independent variables (fraudtriangle, red flags, auditor professional skepticism and independence) influencedependent variable (fraud detection). The value of R square 0,778, which mean78% of independent variables in this research was able to influence dependentvariable, while the remaining 22% is explained by other variables not included inthis study.Keywords : Fraud Triangle, Red Flags, Auditor Professional Skepticism,Independence, Fraud Detection
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA, DAN MOTIVASI TERHADAP SEMANGAT KERJA PADA KARYAWAN BAGIAN PRODUKSI DI PT WIRA KARYA PRAMITRA TAPUNG KABUPATEN KAMPAR Juliana Sari Juliana Sari; Marzolina Marzolina; Wasnury Rendra
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 determine and analyze the influence of leadership, work environment and motivation simultaneously on work enthusiasm of Production Department employees at PT Wira Karya Pramitra. The populations were 55 employees of PT Wira Karya Pramitra's production department and used a saturated sample. The data used in this study were primary data and secondary data. Technique collecting the data was questionnaires and documentation. The analysis tool used in this study was multiple linear regression analysis with work enthusiasm as dependent variable and three independent variables are leadership, work environment and motivation. The results of this study stated that leadership, work environment and motivation have significant effect on the work enthusiasm.Keyword: Leadership, Work Environment, Motivation, Work Enthusiasm
PENGARUH DISIPILIN KERJA, LINGKUNGAN KERJA DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA KARYAWAN PT. KARYA INDORATA PERSADA Pasaribu William P Rendy; Roesdi Rosnelly; Rifqi Ahmad
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 study was conducted at PT. Karya Indorata Persada Usun SukaMakmur Gunung Sahilan, Kampar, Lipat Kain Utara, Bangkinang, KabupatenKampar, Riau. This study aims to determine the effect of work discipline, workenvironment and leadership on job satisfaction of employees of PT. KaryaIndorata Persada. In this study there are 4 variables: Work discipline (X1), workenvironment (X2), leadership (X3) and job satisfaction (Y). The population in thisstudy were employees of PT. Karya Indorata Persada with a total of 58respondents. Data collection in this study is by giving questionnaires torespondents and also added with data from the company. The analytical methodused in this study is multiple regression analysis using SPSS (Statistical Packagefor Social Science) version 21. The results of this study indicate that workdiscipline, work environment and leadership have a significant effect on jobsatisfaction. Work discipline has a significant effect on job satisfaction. The workenvironment has a significant effect on job satisfaction. Leadership has asignificant effect on job satisfaction.Keywords : Work Discipline, Work Environment, Leadership, Job Satisfaction.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KETAATAN PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada OPD Di Indragiri Hilir) Shara Carolina; Yesi Mutia Basri; Julita Julita
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 determine the effect of budget goal clarity,control of accounting, reporting systems and the adherence of the law regulationon the performance accountability of government performance. The samplingtechnique used purposive sampling. The method of collecting data throughquestionnaires was given directly to the head of office staff, head of subdivisionand finance of the planning subdivision in all Regional OrganizationOrganizations (OPD) in the Indragiri Hilir Regency Government. The dataobtained were analyzed using the Statistical Package for Social Sciences (SPSS)through SPSS 25 software. The results of empirical studies show that (1) budgetgoal clarity had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0.008 <0.05, (2) control ofaccounting had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0,015<0,05, (3) reportingsystems had not significantly but possitive affect to performance accountability ofgovernment performance with a significance value of 0,005<0,05 (4) theadherence of the law regulation had not significantly but possitive affect toperformance accountability of government performance with a significance valueof 0,836<0,05.KeyWords : budget goal clarity, control of accounting, reporting systems, theadherence of the law regulation, the performance accountability ofgovernment performance.

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