cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,706 Documents
 17   18   19   20   21 
Pengaruh Kepemilikan Manajerial, Struktur Modal, Kinerja Keuangan Terhadap Nilai Perusahaan (Property dan Real Estate) Fazdlilah Adri; Desmiyawati '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to analyze the effect of managerial ownership, capital structure and financial performance the corporate value of the property & real estate company listed on the Indonesia Stock Exchange.The population in this study is the property & real estate companies in Indonesia Stock Exchange (IDX). Observation period is 2010 to 2012. According to the data from the Indonesia Stock Exchange there are 52 property & real estate company during the period of observation. The technique to determination of sample is purposive sampling method, where the sample set by using certain criteria. Based on these criteria there are 49 (forty nine) companies that fulfill the criteria above. Analysis of data using multiple regression methods. Managerial ownership has no significant effect on firm value. Capital structure (Debt to Equity Ratio) has a significant effect on firm value. Financial performance (return on assets ratio) has a significant effect on firm value.Keywords: Managerial Ownership, Capital Structure, Financial Performance, Corporate Value
Pengaruh investment opportunity set (IOS), mekanisme good corporate governance dan reputasi KAP terhadap kualitas laba perusahaan (Studi empiris pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia 2010-2012) Erikson Simamora; Amries Rusli Tanjung; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of investment opportunity set (IOS), good corporate governance mechanism (audit committee, independent directors, institutional ownership, managerial ownership) and public accounting firm's reputation on quality of corporate earnings. The sample was taken using the method of purposive sampling from property and real estate company listed on the Indonesia Stock Exchange in 2010 until 2012. Obtained 81 samples from 33 property and real estate company for 3 years. Hypothesis testing is performed using multiple linear regression analysis. The results of this study indicate that audit committee have significant effect on corporate earnings. While investment opportunity set (IOS), independent directors, managerial ownership and institutional ownership of the firm's reputation does not have significant effect on quality of corporate earnings.Keyword: Investment opportunity set (IOS), good corporate governance mechanism, public accounting firm’s, quality of corporate earnigs.
Analisis faktor-faktor yang mempengaruhi Audit Delay (studi empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia) Imam Trianto; Raja Adri Satriawan; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Users of financial statements need information that is valid as a basis for decisions they make. In the conceptual framework of financial reporting stated that the timeliness of financial reporting is a major qualitative characterize in favor of the relevance of financial statements, so this will make the benefits of the financial statements will be reduced if the report was not available on time. Audit delay can be very detrimental to investors because it may increase information asymmetry and lead to rumors of capital market participants that create conditions in the capital markets is uncertain. The shorter the time period between the date of expiration of the fiscal year to the date of publication of the financial statements, the greater the benefits the users of financial statements. This study aimed to analyze the effect of company size, auditor opinion, size firm, solvency, and profitability to audit delay. Samples were selected using purposive sampling technique. The population is the entire mining company listed on the Indonesia Stock Exchange from 2012 until 2013. Hypothesis testing using multiple linear regression. From the test results, profitability variables significantly influence audit delay. While the variable size of the company, the audit opinion, the size of the firm, and no significant effect on the solvency of audit delay. The magnitude of the effect that (R2) by all variables together against the dependent variable of 12.3%, while the remaining 87.7% is influenced by other variables.Keywords: Audit delay, company size, audit opinion, firm size, solvency, profitability
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011 Purnamasari, Khairani; Dp, Emrinaldi Nur; Satriawan, Raja Adri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test the effect of financial ratios, i.e. liquidity ratio (current ratio), leverage ratio (debt to equity ratio), and market value ratio (price earning ratio and earning per share) to total return at property companies listed in BEI. The population of this research are all property and real estate companies listed in Bursa Efek Indonesia (BEI). The samples are 35 property and real estate companies listed in BEI during the year 2009-2011. The samples are chosen by using purposive sampling method. The data are analysed with multiple regression by means of SPSS ver 17.0. The results indicate that current ratio, debt to equity ratio, and price earning ratio have influence toward to total return. Conversely return on equity and earning per share does not have influence towards total return.Keywords : Current Ratio, Debt to Equity Ratio, Return On Equity, Price Earning Ratio, Earning Per Share, Return Saham
ANALISIS RASIO KEUANGAN DENGAN METODE Z-SCORE (ALTMAN) DAN CAMEL UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI Boby '; Rasuli '; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to predict the bankruptcy of a company by using the Z Score (Altman) which consists of Working Capital / Total Assets, Retained Earnings / Total assets, Earning before Interest and tax / total assets, and market value of equity / book value of debt . and CAMEL ratio consisting of CAR, ATTM, APB, NPL, PPAPAP, ROA, ROE, NIM, ROA and LDR on banking companies listed on the Stock Exchange 2008-2010. The sample in this study is a banking company that is listed on the Stock Exchange 2008-2010 period as many as 21 companies The results of this research and the test result of the processing by using the Altman Z score obtained 9 predicted bankrupt companies, 10 companies are potentially insolvent (gray area) and 2 healthy company, a total of 21 companies were selected as sample of this. The company is completely bankrupt by year 2 years predictions based on data obtained from the Indonesian Capital Market Directory 2012 only 2 were delisted from the Stock Exchange, the Bank ekomoni Prog Tbk and Bank Executives International Tbk Thus the data processing results obtained show from 9 companies predicted bankrupt, which proved to be bankrupt / mergers are 2 companies with 22.2% accuracy rate. Adjusted R Square shows the value of 0.360. It shows that 36% of bankruptcies are influenced by the determinant variables in the model while the rest (54%) is explained by other variables not included in the model. Thus, it can be seen that there are very many other factors that affect bankruptcies in addition to CAR, ATTM, APB, NPL, PPAPAP, ROA, ROE, NIM, ROA and LDRKeywords: Return on Equity (ROE), Cash Ratio (CR), Debt To Equity Ratio (DER) and Earning Per Share (EPS) The Dividend Payout Ratio (DPR)
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, KEPUASAN KERJA, JOB-RELEVANT INFORMATION DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PERHOTELAN DI PROVINSI RIAU Apriansyah, Ginanjar; ', Zirman; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to analyze the Effects of budgetary participation, organizational commitment, job satisfaction, job-relevant information and organizational culture on managerial performance. The population of this study is that there are hotel services firm in the province of Riau. The methods used to collect primary data through a survey method. Data research conducted using a survey method by distributing.36 hotel managers who meet the criteria as a sample. This hypothesis was tested using multiple regression. The results of this study indicate that the variable budget participation, job satisfaction, and job-relevant information had no significant effect on the performance manajerial.variabel organizational commitment and organizational culture influence on managerial performance.Keywords: budget participation, Organizational Commitment, Job Satisfaction, job-relevant information, organizational culture, managerial performance
Analisis faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi pada Perusahaan Perhotelan yang ada di Riau dan Sumatera Barat Dalimunthe, Ronna Wati; Agusti, Restu; Fitrios, Ruhul
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of user involvement information system (XI), top management support (X2), the formalization of the information system development (X3), training and education (X4) and firm size (X5) on the performance of AIS (Y). the object under study is 3,4 and 5 star htel area Riau and West Sumatra with a total sample of 28 companies. This study user primary data, by distributing questionnaires to a sample company, before the questonnary were distributed, first tested the validity and reability testing. The analytical method used is multiple regression analiysis. Before testing the hypothetis, the data must first be tested by testing the normality of the data and the assumptions of classical studies to ensure that the data are free from bias/ambiguous. Based on the analysis, it is known that the independet variables have a significant influence on the performance of AIS (Y) is top management support (X2) and the training and education (X4). Meanwhile, the involvement of users (X1), the formalization of the information system development (X3) and firm size (X5) had no effect on the performance of AIS (Y). the coefficient of determination is 0,507 wich shows that 50,7 % of performance of AIS changes influenced by the determinant variables used in the model study while the rest (49,3%) is explained by other variables.Keywords : SIA Performance, User Involvement Information Sytem, Top Management Support, a formalization System Development, Training and Education, Company Size.
Pengaruh Partisipasi Dalam Penganggaran Dan Peran Manajerial Pengelola Keuangan Daerah Terhadap kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Rokan Hulu) Yuanna Try Selvi; Vince Ratnawati; Supriono '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of participation in budgeting and financial management managerial roles with the object of the entire study area SKPDs Rokan Hulu district, consist of 25 SKPD. The research sample are 100 respondents consisting of 13 heads of department, 30 head of sector, 27 head subsections, and 1 hospital director in Rokan Hulu district. Data collected by distributing questionnaires. From 100 questionnaires sent, there were 74 respondents who returns the queationnaires and only 70 questionnaires that can be processed and analyzed. sampling techniques using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study we concluded that participation in budgeting and financial management managerial role area significantly positive effect on the performance of local government. In this study the magnitude of the effect that the R2 of 0.230 or 23% indicated that participation in budgeting and financial management managerial roles affect the performance of the local government area by 23%. The results of this study support previous studies.Keywords: Participation in Budgeting, Managerial Role of Financial Management The Local Government Performance.
Pengaruh information technology relatedness terhadap kinerja perusahaan dengan knowledge management capability sebagai variabel intervening (penelitian terhadap perusahaan perbankan di kota Pekanbaru) Syahreiza Eria; Zulbahridar '; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective secondorder factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 79 branch managers of banking in Pekanbaru. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capabilityKeywords: Information Technology Relatedness, Knowledge Management Capability, Corporate Performance, Second Order Construct, Partial Least Square
Pengaruh Mekanisme Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012) Wahyudi Saputra; Desmiyawati '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to examine the effect of institutional ownership, managerial ownership, audit committees, auditors the quality and size of the company for the integrity of the financial statements. The population in this study is a manufacturing company in Indonesia Stock Exchange (IDX). The period of observation was in 2012. According to data from the Indonesia Stock Exchange there are 164 manufacturing company during the period of observation. The technique used in the determination of the sample is purposive sampling method, where the sample set by using certain criteria. Based on these criteria there are 124 (one hundred and twenty-four) companies. Analysis of data using multiple regression methods. The results stated that institutional ownership has no significant effect on the integrity of the financial statements. Managerial ownership has no significant effect on the integrity of the financial statements. Reputation KAP has a significant effect on the integrity of the financial statements. Firm size has a significant effect on the integrity of the financial statements.Keywords: Institutional Ownership, Managerial Ownership, Firm Reputation, Corporate Size and Integrity Financial Statements.

Page 19 of 271 | Total Record : 2706

 17   18   19   20   21 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : (Januari - Juni) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue