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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 UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN(STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Armel, Raja Jaka Perdana; Desmiyawati, Desmiyawati; Anggraini, Lila
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 determine the influence of company size, independentdirectors, audit committee and institutional ownership on the integrity of thefinancial statement. Independent variables used in this study are company size,independent directors, audit committee and institutional ownership, while thedependent variable in this study is the integrity of the financial statement.Populations used in this study is LQ 45 companies listed on IDX 2015-2017 wherethe total population is used by 45 companies. The sampling technique used waspurposive sampling technique in which the number of observations obtained thisstudy was 135 (45x3). Data analysis conducted with multiple regression with helpof software SPSS version 20,0. Of the result of the testing that has been done,showed that the independent variables Company Size which has a significantinfluence on integrity of financial statement, Independent Directors which has asignificant influence on integrity of financial statement, Audit Committee whichhas a significant influence on integrity of financial statement, InstitutionalOwnership which has a significant influence on integrity of financial statement.Keywords : Company Size, Independen Directors, Audit Committee, InstitutionalOwnership, Integrity of the Financial Report.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Oganisasi Perangkat Daerah Kabupaten Rokan Hilir) Novitasari Lia Elita Eva; Nasrizal Nasrizal; Natariasari Riska
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 sample in this study was determined by using purposive sampling method intotal there are 27 OPD in Rokan Hilir Regency. The analytical method used in thisresearch is multiple regression analysis using SPSS v22.The purpose of this study was totest the competence effect of Of The Government Internal Control System, The HumanResources Competencies, The Utilization Of Information Technology And TheApplication Of Regional Financial Accounting System To The Quality Of LocalGovernment Financial Report. Respondents in this study is the structural officialsinvolved in drafting the budget. The results showed that: 1) Effect of The GovernmentInternal Control System affect the quality of financial reports with significant value0,015 <0,05. 2) The Human Resources Competencies significantly influence the quality offinancial reports with significant value 0,004 <0.05. 3) the utilization of InformationTechnology significantly influence the quality of financial reports with significant value0,000 <0.05 .4) The Application Of Regional Financial Accounting System a significanteffect on the quality of financial reports with significant value 0.000 <0.05.Keyword : quality of financial reporting, governmet internal control system, humanresources competency, technology information, regional financialaccounting system
PENGARUH KINERJA PEGAWAI, KOMITMEN ORGANISASI , SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PENGAWASAN FUNGSIONAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Lingga) Sufiani Sufiani; Taufik Taufeni; Susilatri Susilatri
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 aimed to examine the effect of : (1) Performance Employee,(2) Commitment Organization, (3) Government Internal Control System, (4)Humam Resources Competencies, (5) Functional Control, (6) Region’s FinancialAccounting System of the Effectiveness of Financial Management. The populationin this study were employed who worked in the OPD Lingga District (23government agencies). The sampling method used in this study is purposivesampling method. The respondent inthis study is the head of OPD, the head offinancial, treasure of OPD and financial records staff / accounting. the analyticalmethod used is multiple regression analysis using the program StastisticalProduct and Service Solution (SPSS) version 23.0. The results of this studyindicate that: (1) performance employee has a effect on effectiveness of financialmanagement area with a significant level of 0.001 <0.05, (2) commitmentorganization has a effect on effectiveness of financial management area with asignificant level of 0.001<0.05, (3) government internal control system has aeffect on effect on effectiveness of financial management area with a significantlevel of 0.047 <0.05, (4) humam resources competencies has a effect oneffectiveness of financial management area with a significant level of 0.024<0.05, (5) functional control has a effect on effectiveness of financialmanagement area with a significant level of 0.000<0.05, (6) region’s financialaccounting system has a effect on effectiveness of financial management area witha significant level of 312>0.05.Keywords : Employee, Commitment, Internal Control, Competenc, FungctionalControl, Financial Accounting and Effectiveness
PENGARUH PERSEPSI KUALITAS PRODUK, PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DAN KEPUASAN KONSUMEN SEPEDA MOTOR MATIC HONDA DI KOTA PEKANBARU Rinando, Putra Aulia; Zulkarnain, Zulkarnain; Henni, Noviasari
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 perceived product quality, promotion and price on purchasing decisions and consumer satisfaction of Honda matic in Pekanbaru City. Sample in this study was 160 people with conditions, aged over 17 years and purchased a Honda matic in Pekanbaru City in 2015-2019. Sampling using nonprobability sampling method with purposive sampling. To test the hypothesis in this study, researchers used SEM-PLS analysis with the help of the WarpPLS 6.0 software program. The results showed that: 1) Perceptions quality product and price have a positive and significant effect on purchasing decisions for Honda matic in Pekanbaru City, 2) Promotion has a positive and not significant effect on purchasing decisions for Honda matic in Pekanbaru City, 3) Purchasing decisions have a positive and significant effect on customer satisfaction for Honda matic in Pekanbaru City, 4) Perceptions quality product and price have a positive and significant effect on consumer satisfaction through purchasing decisions for Honda matic in Pekanbaru City, 5) Promotion has a positive effect and not significant to consumer satisfaction through the decision to purchase Honda matic in Pekanbaru City.Keywords: Perception Quality Product, Promotion, Price, Purchase Decision and Consumer Satisfaction
FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DALAM PERSPEKTIF FRAUD PENTAGON (Studi Empiris Pada Sektor Perbankan Yang Terdaftar di di Bursa Efek Indonesia Tahun 2014-2017) Normita Normita; Ruhul Fitrios; Eka Hariyani
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 research was examined factors affecting fraudulent financialreporting in the perspective of the pentagon fraud at perbankan sector listed onbei in years 2014-2017. The population in this study are all PerbankanCompanies listed on BEI in years 2014-2017. This research is included inquantitative research. The type of data used in this study is secondary data fromof annual reports of companies. The sample selection in this study uses purposivesampling method where from 44 selected populations according to the samplecriteria of 35 selected companies. These data were analyzed using multipleregression analysis with SPSS Version 25. The results of this study showed thatFinancial Target affects Fraudulent Financial Reporting, External Pressureaffects Fraudulent Financial Reporting, Opportunity affects Fraudulent FinancialReporting, Rationalization affects Fraudulent Financial Reporting, Capabilityaffects Fraudulent Financial Reporting and Arrogance not affects FraudulentFinancial Reporting.Keywords : Fraudulent Financial Reporting Financial Target, External Pressure,Opportunity, Rationalization, Arrogance.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Sari Nofita Sari; Enni Savitri; Mela Fito Nanda
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 research aims to analyze the effect of managerial ownership onearnings management, the effect of institutional ownership on earningsmanagement, the effect of firm size on earnings management, the effect ofinformation asymmetry on earnings management and the effect of profitability onearnings management. The population use in this study is 132 manufacturingcompany listed in Indonesia Stock Exchnage in 2012-2016. while sample in thisresearch amount to 15 companies manufacturing. Sampling technique in thisresearch using purposive sampling technique and analysis teqhnique usingmultiple liniear regression The result of this research indicate that managerialownership and profitability influences on earnings management while theinstitutional ownership, information asymmetry has no effect on earningsmanagement.Keywords : GCG, Managerial Ownership, Institutional Ownership, Firm Size,Information Asymmetry, Profitability, Earnings Management.
PENGARUH INTEGRITAS, AKUNTABILITAS, KEAHLIAN, PROFESIONALISME, MOTIVASI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Sumatera) Solihat, Putri Ayu; 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

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Abstract

This study aims to determine the effect of integrity, accountability, expertise,professionalism, auditor motivation on material level considerations in the examinationof financial statements. This research was conducted at a public accounting firm inSumatra. The population in the study were all auditors working in KAP (PublicAccounting Firm) in Sumatra as many as 58 KAP with a total auditor of 250 auditors.The Sampling method in this study uses the census method. The data analysis methodused in this study is multiple linear regression analysis using software product andservice solution (SPSS) version 19.0. The results of the study show that integrity,accountability, expertise, professionalism and auditor motivation have an influence onthe consideration of materiality levels in examining financial statements.Keywords : Integrity, Accountability, Expertise, Professionalism, Auditor Motivation,Consideration of Materiality Level
ANALISIS KELAYAKAN USAHA ATAP RUMBIA DI KECAMATAN BENGKALIS KABUPATEN BENGKALIS Dzakwan Ayuti Naufal Muhammad; Iyan Yani Rita; Zuryani Hilmah
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 analyze the thatch roof business from the aspects of marketing, finance, and Break Event Point. Sampling using purposive sampling method of 20 respondents, data analysis used Net Present Value, Benefit Cost Ratio, Internal Rate Of Return. The analysis results show that from the financial aspect it is feasible, seen from the value of the Net Present Value, Net Benefit Cost Ratio, and the value of its Internal Rate of Return. The results of this study indicate that the thatch roof business is quite good, this can be seen from the increase in the number of requests every year. The feasibility of thatch roof business in Bengkalis District is seen from the financial aspect that this business is feasible, because the NPV value is> 0. Net B / C Ratio value is more than 1. The business has favorable prospects. The IRR value of 83.97% is greater than the interest rate of 20%, meaning that this business is feasible. The thatched roof business in Bengkalis District has succeeded in selling products above the break even point value. The results of the break even point analysis show that the minimum sales amount is 15.65 m2 with a minimum sales value of Rp. 367,297,297, -.Keywords: Marketing Aspects, Financial Aspects, Break-even Point
PENGARUH BERBAGI INFORMASI DAN HUBUNGAN JANGKA PANJANG TERHADAP KINERJA RANTAI PASOKAN DAN KEUNGGULAN BERSAING (Studi Pada IKM Olahan Rendang Kota Payakumbuh) Shela, Hasm Riaufa; Rio g, Marpaung J.M.; Samsir, Samsir
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 is a significant influence between information sharing and long-term relationships on supply chain performance and the effect of supply chain performance on competitive advantage in the small and mediumsized at rendang industry in Payakumbuh. Respondents in this study are 43 members of IKM Rendang Payakumbuh that registered at the Department of Industry and Manpower. The data collected was first tested with validity and reliability tests, then the validated data were processed using SEM-PLS with Wrap-PLS 7.0 software. The results of data processing showed that there is an insignificant influence between information sharing on supply chain performance and there is a significant positive relationship between long-term relationships and supply chain performance. There is also a significant positive relationship between supply chain performance and competitive advantage.Keywords: Information sharing, long-term relationships, supply chain performance, competitive advantage, and Wrap-PLS.
PENGARUH KOMISARIS INDEPENDEN, RISK MANAGEMENT COMMITTEE DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Claudia, Rahayu Aisyah; Novita, Indrawati; Al, L Azhar
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 direct influence of independent commissioners, riskmanagement committee and ownership concentration on firm value, and indirect testingof independent commissioners, risk management committee and ownership concentrationon firm value through mediating variables, namely risk management disclosures. Sampleswere taken using Purposive sampling method. The total population is 144 and the sampleis 109 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016.The method used in this study is a descriptive varificative method using secondary dataobtained from annual reports and company financial statements. Hypothesismeasurement using path analysis with PLS (Partial Least Squere) software. The results ofthe study show that the direct influence: (1) independent commissioners, concentration ofownership and disclosure of risk management influence the value of the company, whilethe risk management committee does not affect the value of the company. (2) ownershipconcentration affects risk disclosure disclosure, while independent commissioners andrisk management committees have no effect on risk management disclosures. For indirecteffects, it shows that independent commissioners, risk management committees andownership concentration do not affect the value of the company through risk managementdisclosures.Keywords : Corporate Value, Risk Management Disclosure, IndependentCommissioner, Risk Management Committee and Concentration ofOwnership

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