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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 DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI DENGAN PERSEPSI LINGKUNGAN KERJA SEBAGAI VARIABEL INTERVENING PADA PDAM KABUPATEN BENGKALIS Arrabban Arif; Marzolina Marzolina; Marhadi Marhadi
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 research was conducted at Bengkalis Regency PDAM with the aim to discuss Work Discipline and Motivation on Employee Performance with the Perception of Work Environment as Intervening Variable in Bengkalis Regency PDAM. Type of quantitative descriptive research. The population in this study were employees of PDAM Bengkalis Regency. The sampling technique used census techniques. Participation was taken as many as 58 employees of Bengkalis Regency PDAM. The technique of collecting data with questionnaires. The method of multiple linear regression analysis using SPSS version 20. The results of the evaluation conducted on work discipline, a significant motivation for the performance of PDAM employees in Bengkalis Regency. Work discipline, motivation significantly influence the perception of the work environment. Discipline and motivation have a significant effect on perception of the work environment and performance. Work environment perception on performance.Keywords: Discipline, Motivation, Perception of Work Environment, Performance
PENGARUH PROFITABILITAS, LEVERAGE, INVESTMENT OPPORTUNITY SET, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Ghina Ahsanatul; Yusralaini Yusralaini; Hariyani Eka
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 the study is to find out about (1) Effect of profitability ondividend policy, (2) Effect of leverage on dividend policy, (3) Effect of investmentopportunity set on dividend policy, (4) Effect of liquidity on dividend policy, (5) Moderatecompany value the influence of profitability on dividend policy, (6) Company valuemoderates the influence of leverage on dividend policy, (7) Firm value moderates theinfluence of investment opportunity set on dividend policy, (8) Firm value moderates theeffect of liquidity on dividend policy. The sampling method used in this study was thepurposive sampling method for the period 2015-2017 in the Indonesian stock exchange at154 manufacturing companies and 23 observational samples with moderation regressionas an analysis technique. The statistical test tool used is the Statistical Product andServices Solution (SPSS) program version 17.0, while the data used is in the form of NetIncome After Taxes per Total Asset (ROI), Total Liabilities per Total Shareholder Equity(DER), Total Fixed Assets per Total Asset (CAPBVA), Current Total Assets per CurrentLiability (CR), Dividend Per Share per Earning Per Share (DPR), and Share Price PerShare Share per Book Value Per 1 Sheet of Stock (PBV) for the period 2015-2017. Theresults showed that profitability had no effect on dividend policy, leverage affecteddividend policy, investment opportunity set had no effect on dividend policy, liquidity hadan effect on dividend policy. Furthermore, through the tests carried out in this study theresults showed that the company value was not able to moderate the effect of profitabilityon dividend policy, the value of the company was able to moderate the influence ofleverage on dividend policy, firm value was not able to moderate the effect of investmentopportunity set on dividend policy, and firm value moderate the effect of liquidity ondividend policy.Keywords : Dividend Policy, Company’s Value, Profitability, Leverage, InvestmentOpportunity Set (IOS), Liquidity
PENGARUH TAX AVOIDANCE, VOLUNTARY DISCLOSURE TERHADAP COST OF DEBT DENGAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Afdhal Fuad; Kamaliah Kamaliah; Haryani Eka
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 aimed to examine the influence tax avoidance and voluntarydisclosure by board of commissioners. The population taken in this study weremanufacturing companies listed on the Indonesia Stock Exchange in 2015-2017which amounted to 135 companies. From this population, there were 93companies as samples in three years. Data obtained using purposive samplingmethod and financial distress were measured using the Model z-score. This studyuses moderated regression analysis (MRA), using SPSS 25 software to processdata. The results of the study show that, (1) Tax avoidance had affect on cost ofdebt (2) Voluntary disclosure had affect on cost of debt (3) Board ofcommissioners able to moderate the affect of tax avoidance cost of debt (4 Boardof commissioners are not able to moderate the affect of voluntary disclosure tocost of debt.Keywords : tax avoidance, voluntary disclosure, cost of debt, board ofcommissioners.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kota Pekanbaru) Asisca Weni; Rasuli M; Hasan Alamsyah Mudrika
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 was aimed to examine the effect of the use of information technology, accounting controls, and reporting systems on the performance accountability of government agencies with organizational commitment as a moderating variable. This study used primary data by distributing questionnaires. The method of analysis used in this study is multiple linear regression analysis and moderation regression analysis. The results of this study indicate that: (1) the use of information technology has no effect on the performance accountability of government agencies, (2) accounting controls affect the accountability of the performance of government agencies, (3) the reporting system has no effect on the accountability of the performance of government agencies, (4) organizational commitment can moderate the relationship between the use of information technology on the performance accountability of government agencies, (5) organizational commitment can moderate the relationship between accounting control and accountability for the performance of government agencies, and (6) organizational commitment can moderate the relationship between the reporting system and the performance accountability of government agencies.Keywords: Utilization Of Information Technology; Accounting Control; Reporting Systems; Organizational Commitment; Performance Accountability Of Government Agencies.
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARAT DESA UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Aparat Desa di Kecamatan Kelayang, Kabupaten Indragiri Hulu) Riarni Ferty; Basri Mutia Yesi; Nurazlina Nurazlina
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 level of deception (fraud) in Indonesia which is still a great deal andrampant corruption is occurring. One of the most effective ways to dismantle the fraudaccording to the ACFE (Association of Certified Fraud Exammer) in the report of theRTTN (Report to the Nation) is a whistleblowing (tips). This research aims to know theinfluence of organizational commitment, machiavellian, reward, idealism ethicalorientation, relativism ethical orientation against interest to do whistleblowing. Thepopulation in this research is the entire apparatus of the village who worked in districtKelayang, Indragiri Hulu Regency. There are 16 villages in Kecamatan Kelayang,Kabupaten Indragiri Hulu. As for the sampling technique used was sampling insindental.Insindental is the determination of the sampling sample based on coincidence, i.e.,anyone who by chance/insindental met with researchers then can be used as a sample, ifa person is seen incidentally found it suitable as a data source. The results of hypothesistesting that is: first, a commitment to the Organization's effect on interest to do thewhistleblowing. Second, machiavellian has no effect against the interest to do thewhistleblowing. Third, reward has no effect against the interest to do the whistleblowing.Fourth, idealism ethical orientation effect on interest to do the whistleblowing. Fifth,relativism ethical orientation has no effect against the interest to do the whistleblowing.Key words: Whistleblowing, Organizational Commitment, Machiavellian, Reward,Idealism Ethical Orientation and Relativism Ethical Orientation
PENGARUH PRODUK DOMESTIK BRUTO (PDB) DAN SUKU BUNGA DEPOSITO BERJANGKA 1 BULAN TERHADAP JUMLAH SIMPANAN DEPOSITO BERJANGKA 1 BULAN PADA BANK CENTRAL ASIA (BCA) DI INDONESIA TAHUN 2010-2019 Shadiq Fikri; Mayes Anthony; Richard Rahmat
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 whether there an influence of gross domestic product and 1-month time deposite interest rate on the amount of 1-month time deposit at Bank Central Asia in Indonesia period 2010-2019. This study uses secondary data obtained from approved financial statement data, namely the official website of Bank Central Asia and Bank Indonesia from 2010 to 2019. In this study using the Ordinary Least Square (OLS) method to find out changes in the value of the dependent variable namely Number of Deposits of 1 Month Time Deposit (Y) supported by the independent variable Gross Domestic Product (X1) and Interest Rate of 1 Month Time Deposit (X2) using multiple linear regression techniques with eviews program 10. This study consists of two independent variables (domestic product and one-month time deposit interest rates) and the dependent variable (the number of 1-month time deposit deposits). The results obtained are gross domestic product and 1-month time deposit interest rate simultaneously against the amount of 1-month time deposit deposits at Bank Central Asia in Indonesia with a significant level of 5% obtained from the value of the requirement of F Statistics <α (0.05), namely 0, 000071 <α (0.05). Partially, gross domestic product and 1-month time deposit rates have been approved positively and significantly to the amount of 1-month time deposits at Bank Central Asia in Indonesia. The second independent variable is free in explaining the independent variable with the adjusted value of R-Square 0.916072. This means that contributing to the second, the independent variable on the variable, which is equal to 91.61% while the remaining 8.39% is needed by other factors outside this study.Keywords: Gross Domestic Product, Deposit Interest Rate, 1 Month Time Deposit
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN INDEPENDENSI AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sub Sektor Property & Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018) Gisela, Anyestika; Rita, Anugerah; Devi, Safitri
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 research analyzed the effect of institutional ownership, audit committe, independent commissioners and independency of external auditor on financial statement integrity. The population in this study is all Sub Sector Property & Real Estate Companies listed in Indonesia Stock Exchange Period of 2015-2018. Sampling was done by using purposive sampling method using 40 companies. This study use data panel regression analysis by using Eviews Version 10 as statistical program used. The results of this study show that Institutional Ownership, Audit Committe, Independent Commissioners and Independency of External Auditor has effect on Financial Statement Integrity. Institutional Ownership, Audit Committe has significant value 0,0073 and 0,0023. and Independent Commissioners and Independency of External Auditor has significant value 0,004 and 0,027.Keywords: Financial Statement Integrity, Institutional Ownership, Audit Committee, Independent Commissioners and Independency of External Auditor
PENGARUH PAJAK, UKURAN PERUSAHAAN, TUNNELING INCENTIVE, DEBT COVENANT, EXCHANGE RATE, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Pada Tahun 2014-2017) Mandasari, Gusrina Putri; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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Abstract

The purpose of this study is to obtain empirical evidence regarding the effect oftax, company size, tunneling incentive, debt covenant, exchange rate, and foreignownership of the company's transfer pricing decisions.The population in this study are allmanufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. Sampling method with purposive sampling technique, with samples thatmeet the criteria of 30 companies for 4 years, the total sample is 120 samples. Testing thehypothesis in this study using logistic regression with the support of SPSS 22 versionsoftware. The results of the study prove that (1) tax have an effect on transfer pricing at asignificance level of 0.016<0.050, (2) debt covenants have an effect on transfer pricing ata significance level of 0.046<0.050, and (3) an exchange rate have an effect on transferpricing at a significance level of 0.011<0,050, (4) company size has no effect on transferpricing at a significance level of 0.058>0.050, (5) tunneling incentive has no effect ontransfer pricing at a significance level of 0.284>0.050, and (6) foreign ownership has noeffect on transfer pricing with a significance level of 0.679>0.050.Keywords : Tax, Company Size, Tunneling Incentive, Debt Covenant, Exchange Rate,Foreign Ownership, Transfer Pricing
KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor BPK RI Perwakilan Provinsi Riau) Salsabila Nadia; 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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This study aims to determine the effect of competence and independence and roleambiguity with emotional intelligence as moderating the auditor's performance in theOffice of the Republic of Indonesia BPK Representative of Riau Province. The samplingtechnique used in this study is a saturated sample technique with saturated samplemethod with the number of samples obtained as much as 32 samples. The data collectionmethod used in this study is to distribute questionnaires to auditors at the Office of theRepublic of Indonesia BPK Representative of Riau Province. The data analysis techniqueused in this study is the Moderated Regression Analysis (MRA). Based on the results ofthe research obtained, it shows that emotional intelligence, competence andindependence, and role ambiguity influence auditor performanceKeywords : Kompetence, Independence, Role Ambiguity, Emotional Intelligence andPerformance of Auditors.
ANALISIS KESEDIAAN MENERIMA DANA KOMPENSASI DARI KEBERADAAN TEMPAT PEMBUANGAN SAMPAH KECAMATAN RUMBAI PESISIR KOTA PEKANBARU DENGAN CONTINGENT VALUATION METHOD Dharma, Dewi Kusuma; Eriyati, Eriyati; Nobel, Aqualdo
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 attempts to 1) know the amount of the compensation funds who are willing to accepted willingness to accept ) the community in subdistrict a Rumbai Pesisir. 2 ) to know what factors affecting the public in receiving value in compensation funds in subdistrict a Rumbai Pesisir. 3 ) to know whether people are willing to receiving value in compensation funds or move the dump. Population in this research is residents in rw 10 to the total number of 469 the heads of households. In the sample collection was used in the study a method of purposive the sampling method of where peniliti determine the sample collection in ways a Special ways consistent with the objectives of research.The methodology that was used with a tool that is descriptive kuantitatis logistic regression analysis and run Logistics and linear regression with income, variable influence and the worship of idols distance, , before that time level of education, the total number of dependants, lot of the cost that is used To cope with the against community members ' willingness to receive the money compensation. Results in this research showed that 1 ) the value wta respondents who produced in this research rp50.366,00 / month. non-competitive purchase will be. 2 ) a variable that influential signifkan against wta is the long distance of a house of the location of a garbage dump levels of education and the total number of dependants. 3 ) based on the above analysis known that the community is obliged to accept a garbage dump with a value of compensation amounting to rp50.366,00 / month. If compensation was not they get so communities prefer to waste disposal in order of place moved from that place.Keywords: WTA, CVM, Garbage Dump

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