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 2,715 Documents
 193   194   195   196   197 
PENGARUH KARAKTERISTIK DAERAH, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA LKPD KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA TAHUN 2013-2017) Pratiwi Gita Ayunda; Taufik Taufeni; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the effect of age of government, size ofgovernment, OPD, legislature size, and audit finding on level of financialstatement discosure in Sumatera Utara Province. The population in this studywere local government financial report in Sumatera Utara Province 2013-2017.The sample used amounted to 115 financial reports who were selected through apurposive sampling method. The method used in this study is multiple linearregression analysis by using Statistical Product and Service Solution (SPSS)version 23.0. The result of this study indicate that: (1) age of government has aneffects on the level of financial statement disclosures with a significant level of0,000 < 0,05, (2) size of legislature has an effects on the level of financialstatement disclosures with a significant level of 0,005 < 0,05, (3) OPD does noteffect on the level of financial statement disclosures with significant level of 0,650< 0,05, (4) legislature size does not effect on the level of financial statementdisclosures with a significant level of 0,258 > 0,05, (5) audit finding has an effectson the level of financial statement disclosures with a significant level 0,003 <0,05. Overall, it is known that all of independence variabels have an effect on thelevel of financial statement disclosures of 42,9 %. While 57,1 % is influenced byother variabels not examined in this study.Keywords : Disclosure level, age of government , Size of government, OPD,legislature size, audit finding.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN DESENTRALISASI, KOMITMEN ORGANISASI DAH GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kota Pekanbaru) Putri Adinil Wulan; Darlis Edfan; L Azhar Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the effect of budgetary participation on the performance of local government officials with decentralization, organizational commitment and leadership style as moderating variables. The population in this study was OPD in Pekanbaru City. In this study, the sample used was 96 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 Stastistical Product and Service Solution (SPSS) version 22.0. The results of this study indicate that: (1) Budget participation has a significant effect on the performance of local government officials with decentralization as a moderating variable with a significant value of 0.000 <(α) (0.05) and tcount (11.103)> ttable (1.98793) ( 2) Budget participation has a significant effect on the performance of local government officials with organizational commitment as a moderating variable with a significant value of 0.004 <(α) (0.05) and tcount (2.959)> t table (1.98793) (3) budget participation has a significant effect on the performance of local government officials with leadership style as a moderating variable with a significant value of 0.000 <(α) (0.05) and tcount (4.694)> t table (1.98793).Keywords: budgetary participation, decentralization, organizational commitment, leadership style and performance of local goversnment officials.
PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Fadila Nurul; Kamaliah Kamaliah; Adhitya Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the effect of debt policy, dividend policy, corporatesocial responsibility and good corporate governance on firm value. The population inthis study were 154 manufacturing companies in the Indonesia Stock Exchange. Thisstudy uses a purposive sampling method, so there are 33 manufacturing companies listedon the Indonesia Stock Exchange in 2014-2017 that meet the sample criteria. Dataanalysis using multiple regression models. This study states that Good CorporateGovernance does not affect the value of the company. Debt policy affects the value of thecompany. dividend policy affects the value of the company. and corporate socialresponsibility affects the value of the company. This means debt policy, dividend policyand corporate social responsibility are factors that need to be used as material forconsideration in managing corporate value.Keywords : Debt Policy, Dividend Policy, Corporate Social Responsibility, GoodCorporate Governance, Firm Value
PENGARUH PERTUMBUHAN EKONOMI DAN UPAH MINIMUM TERHADAP PENYERAPAN TENAGA KERJA DI KOTA DUMAI TAHUN 2010-201 Amnur Refli; Maulida Yusni; Aqualdo Nobel
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to determine the employment in the city of Dumai which is influenced by economic growth and minimum wages. This study uses multiple linear regression analysis which is assisted by analysis tools, namely the SPSS version 25 program. The independent variables in this study are Economic Growth (X1) and Minimum Wage (X2), while the dependent variable in this study is Labor Absorption (Y). . The results of this study indicate that economic growth has no effect on employment in Dumai City. The minimum wage has a positive effect on employment in Dumai City. And the results of this test are in accordance with the hypothesis that the author has set, which states that the minimum wage has a positive and significant effect on labor absorption.Keywords: Economic Growth, Minimum Wages, Labor Absorption
PENGARUH GOOD CORPORATE GOVERNANCE, RASIO LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Angelicha Marsha Dewi; Silfi Alfiati; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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 influence of good corporate governance, liquidity ratio and sales growth on financial distress. The mechanism of good corporate governance in this study include the number of boards of directors, proportion of independent board of commissioners, managerial ownership, and institutional ownership. The population taken in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2016 to 2018. The data used in this study is secondary data, namely the Annual Financial Report. From the population obtained the total of samples of 37 companies which experiencing financial distress samples for 3 years. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis and was carried out using of the SPSS program ver. 25.0. The results of this study show that (1) the number of boards of directors affects financial distress, (2) proportion of independent board of commissioners affects financial distress, (3) managerial ownership affects financial distress, (4) institutional ownership affects financial distress, (5) liquidity ratio affects financial distress, (6) and sales growth affects financial distress.Keywords: The Number of Boards of Directors, Proportion of Independent Board of Commissioners, Manajerial Ownership, Institutional Ownership, Liquidity Ratio, Sales Growth. Financial Distress.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Empiris pada Desa-Desa di Kecamatan Kemuning Kabupaten Indragiri Hilir) Rahmah, Siti Susanti; Indrawati, Novita; Hariadi, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to analyze the effect of transparency, accountability,and community participation on village financial management. This research wascarried out in all villages in Kemuning District, Indragiri Hilir Regency, RiauProvince. The population in this research consisted of 11 villages. The data usedare primary data with questionnaires as instruments. Questionnaires distributedto respondents were 110 people. The data analysis method used in this research ismultiple linear regression analysis using Statistical Product and Service Solution(SPSS) software version 22.0. The results showed that transparency,accountability, and community participation had an influence on village financialmanagement.Keywords : Transparency, Accountability, Community Participation,Management of village finance
FRAUDULENT FINANCIAL REPORTING: PENGUJIAN TEORI FRAUD PENTAGON PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Venny, Lestari; Yuneita, Yuneita; Adhitya, Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to obtain empirical evidence about the efcetiveness of thefraud pentagon are External Pressure, ineffective monitoring, change in auditor, changein director and frequent number of CEO’s picture in detecting fraudulent financialreporting. The variables of the fraud pentagon that used is a pressure with proxyExternal Pressure (LEV), Opportunity with proxy ineffective monitoring (BDOUT),rationalization with proxy change in auditor (CPA), capability with proxy change indirector (dchange), and arrogance with proxy frequent number of CEO’spicture(CEOPIC). In this research uses a proxy earnings management with discretionaryaccruals as the dependent variable. The population of this research is the bankingcompanies listed in Indonesia stock exchange in 2014-2017. Total sample of this researchis 35 banking companies with four years observation, resulted in 140 firm-observation.Data analysis was performed with the classical assumption and hypotesis testing usingmultiple linear regression. The result indicates that the External Pressure (LEV),ineffective monitoring (BDOUT), change in auditor (CPA), change in director(DCHANGE), and frequent number of CEO’s picture(CEOPIC) influence the fraudulentfinancial reporting.Keywords : Fraudulent financial reporting, fraud Pentagon, external pressure,ineffective monitoring, change in auditor, change in director, frequentnumber of CEO’s picture
PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018 Thania, Sastra Tamara; Vince, Ratnawati; Nanda, Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to analyze the influence of institutional ownership, capital intensity and inventory intensity to tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. This type of research is quantitative. The sample consisted of 56 companies. Sampling technique with purposive sampling technique. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program. The result of the study show that, (1) institutional ownership had no effect on tax aggressiveness (2) capital intensity has a positive effect on tax aggressiveness (3) inventory intensity had no effect on tax aggressiveness.Keywords : Institutional Ownership, Capital Intensity, Inventory Intensity and Tax Aggressiveness
PENGARUH KOMPLEKSITAS OPERASI, PERGANTIAN AUDITOR DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT REPORT LAG (Studi Empris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indri, Putri Silvia; Andreas, Andreas; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine and analyze the effect of operational complexity, auditor turnover and investment opportunities on the audit report lag. Operation complexity is measured using a dummy. Auditor turnover in this study was measured using a dummy. And investment opportunities in this study are measured using the market to book value of equity (MVE / BE) ratio. The population in this study were mining and agricultural companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study was selected with purposive sampling criteria so that 11 mining companies and 15 agricultural companies were selected that met the criteria. Hypothesis testing is done using multiple regression methods which are then analyzed using SPSS version 18.00 for Windows. The results of this study indicate that the complexity of operations has a significant effect on audit report lag in mining and agricultural companies on the Indonesia Stock Exchange. Meanwhile, the change of auditors and investment opportunities did not affect the audit report lag for mining and agricultural companies on the Indonesia Stock Exchange.Keywords: Operation Complexity, Auditor Change, Investment Opportunities, Audit Report Lag
PENGARUH DIVIDEND PAYOUT RATIO, EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON ASSETS, TINGKAT INFLASI, DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Ulfah Maria; Yusralaini Yusralaini; Wiguna Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the influence of Dividend Payout Ratio,Earning per Share, Debt to Equity Ratio, Return on Assets, Inflation Rate andTrading Volume on stock prices of listed company in Indonesia Stock Excange(empirical studies on food and beverage companies in 2013-2017). The sample inthis study amounted to 10 companies manufacturing food and beverage sector.The method of determining the sample uses a purposive sampling method withcertain criteria. Data analysis techniques in this study used multiple linierregression and classic assumption tests which inculed normality test,multicolonearity, heteroscedasticity, and autocorrelation. The hypothesis wastested using t – statistics and use SPSS version 25.0 as the software for processingthe data. From the test results, there are four variables that have an influence onstock prices are : Dividend Payout Ratio, Earning per Share, Debt to EquityRatio, and Return on Assets. While the others two variabels, namely the inflationrate and trading volume do not have a significant effect on stock prices of listedcompany in Indonesia Stock Exchange.Keywords : Dividend Payout Ratio, Earning per Share, Debt to Equity Ration,Return on Assets, Inflation Rate, Trading volume, Stock Prices

Page 195 of 272 | Total Record : 2715

 193   194   195   196   197 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) 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