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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 KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL RESTATEMENTS (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016) Intan, Chyntia Margareth; Azwir, Nasir; Desmiyawati, Desmiyawati
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 audit committee characteristics onfinancial restatements. Audit committee characteristics used in this study areaudit committee independence, audit committee meeting, audit committee size,and audit committee expertise. The population in this study is all companies listedon Indonesia Stock Exchange (IDX) in 2016. Research sample is determined usinga purposive sampling method. The data in this research is obtained by annualreports of 27 companies that have restated their financial restatements and 27companies that did not restate their financial restatements, resulting in a total of54 samples. This study uses the Logistic Regression as a method of analysis. Theresults prove that audit committee expertise influence financial restatements.Meanwhile, audit committee independence, audit committee meeting, and auditcommittee size have no significant effect on financial restatements.Keywords: audit committee, corporate governance, financial restatements
PENGARUH IMPLEMENTASI MANAJEMEN KUALITAS TERHADAP KINERJA KARYAWAN DENGAN MEDIASI KEPUASAN KERJA (STUDY PADA CV. RYUR NAMURI CHAN DI DESA KUBANG KECAMATAN GUGUAK KABUPATEN LIMA PULUH KOTA) Kelvin, Kelvin; Samsir, Samsir; Rio, Marpaung Jones
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 find out how the influence of Quality Management Implementation (X) on Employee’s Performance (Y) by mediating Job Satisfaction (M) at CV. Ryur Namuri Chan In Kubang Village, Guguak District, Lima Puluh Kota Regency. The population in this study included all employees at CV. Ryur Namuri Chan, which amounts 63 people.Primary data were collected using a questionnaire as an instrument for research results, to test the hypothesis in this study was to use SEM-PLS with the help of the SmartPLS program. The sampling technique chosen was the census method (63 employees at CV. Ryur Namuri Chan in Kubang Village, Guguak District, Lima Puluh Kota Regency). The results showed that: 1) There is a positive and significant influence on the implementation of quality management on job satisfaction at CV. Ryur Namuri Chan, 2) There is a positive and significant influence on the implementation of quality management on employee’s performance, 3) There is a positive and significant effect of job satisfaction on employee performance, 4) The mediation test show that job satisfaction provides a mediating role in the implementation of quality management on Employee Performance at CV. Ryur Namuri Chan.Keyword: Quality Management Implementation, Employee’s Performance, Job Satisfaction.
PENGARUH LEVERAGE, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Siahaan Rikki Vanco Boy; Fitrios Ruhul; 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

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Abstract

This study aims to examine the effect of leverage, capital intensity, firmsize and profitability on tax aggressiveness. Tax aggressiveness is the dependentvariable in this study and is measured by the effective tax rate (ETR). Theindependent variables in this study are leverage, capital intensity, company sizeand profitability. The population in this study are manufacturing companies listedon the Indonesia stock exchange in 2015-2017. Samples were collected usingpurposive sampling method and obtained 54 companies as samples. The type ofdata in this study is secondary data and the analytical method used is multipleregression analysis assisted with SPSS version 21 windows. The results of thisstudy indicate that leverage and profitability effect on tax aggressiveness.Meanwhile capital intensity and firm size have no effect on tax aggressiveness.The calculation of the coefficient of determination (R2) is 0.236 which means thatoverall the independent variables used in this study explain the tax aggressivenessof 23.6% while the remaining 76.4% is explained by other independent variablesnot used in this research.Keyword : Leverage, Capital Intensity, Firm Size, Profitability and TaxAggressiveness
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, EFIKASI DIRI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru, Padang, Batam) Nadiah Ocvinitha Rahman; Hardi Hardi; Elfi Ilham
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 was aimed to examine the influence of Role Conflict, RoleAmbiguity, Self - Efficacy to Auditors Performance With Emotional Quotient AsModerating Variabele (Empirical Study On Representation Of Auditor At Pekanbaru,Padang, Batam) The respondent are in the analysis were 64 respondents. Thestudy used primary data which was obtained from the answer of the respondentsand the questionnaire distributed. The collected data was analyzed using dataanalysis method by firstly proposing the classical assumption before performingthe hypothesis test. Classical assumption test and hypothesis test was done usingSPSS software version 23 for Windows. The hypothesis test in this research usedmultiple regression linier with t-test at significance level 5 % (α = 0 ,0 5),moderated regression analysis and determination coefficient test. The result of thestudy found that Role conflct significanly influence to auditors performance , roleambiguty significanly influence to auditors performance, self – efficacysignificanly influence to auditors performance. Emotional quotient is amoderating variable between influence of role conflict, role ambiguity to auditorsperformance but it cannot be moderating between self - efficacy to auditorsperformance.Keywords : role conflict, role ambiguity, self – efficacy, emotionl quotient, auditorperformance.
ANALISIS STRUKTUR DAN KINERJA INDUSTRI KONFEKSI DI KOTA PEKANBARU Nuryunita, Nuryunita; Azwar, Harahap; Deny, Setiawan
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 how the structure and performance of the confection industry in Pekanbaru city. The method used in this research is quantitative descriptive methods. The type of data used in this research are primary data and secondary data. Where the primary data itself is obtained directly from respondents through interviews, documentation and questionnaires. While the secondary data itself is obtained through government agencies such as the Department of Industry and Trade of Pekanbaru City. The analytical method used in this research is a strategy of analyzing structure and industrial performance with the help of Market Share (MS, Concentration Ratio (CR), Indeks Herfiendahl-Hirschman (IHH), and Price Cost Margin(PCM). The results of the study of market share obtained the highest MS of 6,79% and the lowest MS of 1,25%. Research on the Concentration Ratio of 4 companies (CR4) in the confection industry in Pekanbaru City amounted to 24,55%. Indeks HerfiendahlHirschman (IHH) calculation is 0,048599. The average PCM value is 32,282%.Keywords : analisys of structure and performance, Market Share (MS), Cocentration Ratio (CR), Indeks Herfiendahl-Hirschman (IHH), Price Cost Margin (PCM).
PENGARUH PERTUMBUHAN EKONOMI, BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP PENGENDALIAN INTERN (STUDI EMPIRIS PADA KABUPATEN DAN KOTA PROVINSI RIAU TAHUN 2014-2019) Dini Rahma Devi; Desmiyawati Desmiyawati; Oktari Vera
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 economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis the statistical product and service solution (SPSS) version 20.0 for windows data processing software program. The results of this study indicate that economic growth and size of local government have a significant effect of internal control. Meanwhile, capital expenditure have no effect of internal control.Keyword : Internal Control, Economic Growth, Capital Expenditure and Size of Local Government
PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, REPUTASI KAP, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Fajar Laksono Dimas; Akbar Nasrizal; Putra Agri Adhitya
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 aims to examine the effect of Company Age, Audit Opinion, KAP Reputation, and operation complexity on timeliness of financial reporting. The populations in this study are 42 mining companies listed in the Indonesia Stock Exchange (IDX) during the period 2017-2019. The research method used in this study is a quantitative method which aims to test the relationships between variables through testing hypotheses by using 108 observation in 36 companies for three periods. The sample selection method uses purposive sampling in mining companies listed in the Indonesia Stock Exchange during the 2017-2019 periods. Hypothesis testing techniques are carried out using logistics analysis using the SPSS program. The results of this research show that company age, audit opinion, kap reputation, and operation complexity have an effect on timeliness of financial reporting.Keyword : Company Age, Audit Opinion, Kap Reputation, Operation Complexity, And Timeliness Of Financial Reporting.
PENGARUH KINERJA LAYANAN DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN PADA MASKAPAI PENERBANGAN PT. LION AIR DI PEKANBARU Kirana Feri; Alwie Furwanti Alvi; Rahayu Danar Deny
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 Study aims to determine the effect of service performance and price perception on costumer satisfaction and costumer loyalty on PT. Lion Air in Pekanbaru. The population in this study include costumer who use the service on PT. Lion Air in pekanbaru, totaling 112 people. The sample was determined by using purposive sampling method. In this study the sample studied used a questionnaire as an instrument to prove the results of the study, for testing the hypothesis in the study using the path analysis method (path analysis) with the help of the SPSS program. The results show that: 1) there is a significant effect of service performance on customer satisfaction on Lion Air Airlines in Pekanbaru, 2) there is a significant effect on perceived price on customer satisfaction on Lion Air Airlines in Pekanbaru, 3) there is a significant effect on service performance on customer loyalty on Lion Air Airlines in Pekanbaru, 4) there is a significant effect on perceived price on customer loyalty on Lion Air Airlines in Pekanbaru, 5) there is a significant effect on customer satisfaction on customer loyalty on Lion Air Airlines in Pekanbaru, 6) there is a direct and significant influence on customer loyalty through customer satisfaction on Lion Air Airlines in Pekanbaru, 7) there is an indirect and significant influence on customer loyalty through customer satisfaction on Lion Air Airlines in Pekanbaru.Keywords: Service Performance, Price Perception, Costumer Satisfaction, Costumer Loyalty.
PENGARUH OPINI AUDIT SEBELUMNYA, PERUBAHAN MANAJEMEN, KEPEMILIKAN PUBLIK DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Mamolla Randy; Andreas Andreas; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial reports that have been published from 2014-2018. The method of analysis used in this research is logistic regression analysis. The results showed that the audit opinion had no effect on auditor switching, which was evident from the significance value of 0.506> 0.05. Management change has no effect on auditor switching which is evident from a significance value of 0.695> 0.05. Public share ownership has no effect on auditor switching as evidenced by a significance value of 0.734> 0.05). Audit reputation has no effect on auditor switching which is evident from a significance value of 0.731> 0.05.Keywords: Previous Audit Opinion, Management Change, Public Ownership and Auditor Reputation Against Auditor Switching
PENGARUH KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT TUNGGAL PERKASA PLANTATION KABUPATEN INDRAGIRI HULU Trisna, Miranda; Susi, Hendriani; Kurniawaty, fitri
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 leadership and compensation on employee performance through job satisfaction of employees at PT. Tunggal Perkasa Plantation Indragiri Hulu Regency. The population in this study included employees in the field of PT. Tunggal Perkasa Plantation, Indragiri Hulu Regency, amounting to 110 people. Primary data is collected by questionnaire as an instrument to prove the results of the study, to test the hypothesis in this study is to use path analysis (path analysis) with the help of the SPSS program. The sampling technique that has been chosen is the census method (110 employees at PT. Tunggal Perkasa Plantation Indragiri Hulu Regency) The results showed that: 1) there is a positive and significant influence of leadership on employee performance, 2) there is a positive and significant effect of compensation on employee performance, 3) there is a positive and significant influence of employee job satisfaction on employee performance, 4) there is influence positively and significantly leadership on employee performance through employee job satisfaction, 5) there is a positive and significant effect of compensation on employee performance through employee job satisfaction.Keywords : Leadership, Compensation, Employee Performance, and Work Satisfaction

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