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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,715 Documents
PENGARUH INDEPENDENSI, PROFESIONALISME, KETIDAKJELASAN PERAN, GAYA KEPEMIMPINAN,DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris pada Badan Pemeriksa Keuangan RI Pusat ) Syaftyani Anesia; Rasuli M; L Azhar Al
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 aim of this study was to examine the effect of Independence,Professionalism, Role Ambiguity, Leadership Style, and Good GovernanceComprehension on The Performance of Auditors. Study on suprime audit agencyRI. The respondent are in the analysis were 74 respondents (79,57%). The studyused primary data which was obtained from the answer of the respondents andthe questionnaire distributed. The collected data was analyzed using data analysismethod by firstly proposing the classical assumption before performing thehypothesis 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) anddetermination coefficient test. The result of this study found that independence,professionalism, leadership style, and good governance comprehension have asignificant effect on the performace of auditors. While role ambiguity have nosignificant effect on the performance of auditors. Based on total adjusted RSquare result is 73,2%, it means Performance of Auditors (Y) can be explained bythe variable Independence (X1), Professionalism (X2), Role Ambiguity (X3),Leadership Style (X4), and Good Governance Comprehension (X5). While 26,8%is explained by other variables that were not performed in this study.Keywords : Independence, Professionalism, Role Ambiguity, Leadership Style,Good Governance Comprehension, Performance of Auditors.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, TINGKAT HUTANG PERUSAHAAN, PROFITABILITAS, INTENSITAS KEPEMILIKAN ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2015-2017) Yena Repwita, Yena Repwita; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This research to analyze the effect of Audit Committee, Size, Leverage,Profitability, Capital Intensity Ratio and Inventory Intensity Ratio to taxmanagement using effective tax rates as a indicator On ManufacturingCompanies.This research uses Purposive Sampling Technique in which this studytakes data from manufacturing companies listed In Indonesia Stock Exchange2015-2017. The population in this study were 154 manufacturing companies,samples were selected from the population based on the research criteria whichwere as many as 59 companies with a period of 3 years so that the total samplewas 177 samples. Hypothesis testing is done by using multiple linear regressiontests. Data analysis conducted with multiple regression model with help ofsoftware SPSS version 23. The results of the research indicate that the AuditCommittee and size have no effect on the effective tax rate. While the Leverage,Profitability, Capital Intensity Ratio and Inventory Intensity Ratio have an effecton the effective tax rate (t Test). The results of the f test show that the AuditCommittee, Size, Leverage, Profitability, Capital Intensity Ratio and InventoryIntensity Ratio simultaneously have a significant effect on the effective tax rate.The results of the coefficient of determination show that 13.3% of the independentvariables influence the dependent variable and the remaining 86.7% is influencedby other variables not included in this study.Keywords : Audit Committee, Size, Leverage, Profitability, Capital Intensity Ratio,Inventory Intensity Ratio, Effective Tax Rates
ANALISIS PENURUNAN AKUNTABILITAS KINERJA MELALUI SISTEM AKUNTABILITAS KINERJA INTANSI PEMERINTAH (SAKIP) (Studi Kasus pada Dinas Perhubungan Kota Pekanbaru) Ayi, Nasrun Kinanti D; Restu, Agust; Azhari, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study aims at the factors that influence the Performance Accountability of Government Agencies at the Transportation Service of Pekanbaru City experiencing a decrease in the assessment of the Performance Accountability Evaluation of Government Agencies through the Government Agencies Performance Accountability System. The population of this study were all employees of the Pekanbaru City Transportation Department which consisted of 197 employees. The sample in this study consisted of 7 people. The method of determining the sample is done by purposive sampling with certain criteria, namely for officials who work in the formulation unit of the Performance Accountability System of Government Agencies (Finance Section, Program Division, SAKIP Preparation Team, Head of Staff and General Secretary). The data used are primary data and data. Secondary. Data were collected using the direct interview method and supported by secondary data from the results of the Performance Accountability Evaluation of Government Agencies from the Inspectorate of Pekanbaru City. The data analysis technique used is descriptive analysis technique by describing the results obtained systematically. The results of this study, it was found that the factors that influence the performance of government agencies are found in the 5 components of the preparation of SAKIP. Performance planning 54.8% (30%), performance measurement 37.5% (25%), performance reporting 2.25% (15%) internal evaluation 1.29% (10) and target achievement 0% (20%). Improvement steps starting from the preparation of performance agreements, reporting to reviews on the Performance Accountability System of Government Agencies in the Transportation Office of Pekanbaru City.Keywords: Performance Accountability, Performance, Government Intasni Performance Accountability System, Government Agency Performance Accountability, Qualitative.
PENGARUH MASA PERIKATAN AUDIT, PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI, KEPENTINGAN KLIEN TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Keuangan Listed di BEI Tahun 2014-2017) Dhazira Yola Tengku; Hardi Hard; Diyanto Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
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This research aims to find empirical evidences regarding the effect ofaudit tenure, auditor switching, capital size, industry specialization, and clientimportance on audit quality with audit committee as a moderating variable. Thesample of this research is 232 financial statements from 58 financing companieslisted in Indonesia Stock Exchange (IDX) in 2014-2017. Samples are used bypurposive sampling method. Data analysis used multiple linear regression andmoderated regression analysis method (MRA). Results of the test showed thataudit tenure, capital size, industry specialization, and client importance an effecton audit quality. Auditor Switching had no effect on audit quality. This researchfind evidence that has interaction between audit tenure, auditor switching, andindustry specialization with audit committee an effect on audit quality. Theinteraction between the capital size and client importance with audit committeehad no effect on audit quality.Keywords : Audit Quality, Audit Tenure, Auditor Switching, Capital Size,Industry Specialization, Client Importance, Audit Committee.
PENGARUH PELATIHAN, REWARD DAN MOTIVASI TERHADAP KINERJA PENELITIAN DOSEN DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS RIAU Rahmadianti Tri; Marnis Marnis; Rifqi Ahmad
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study was aimed to examine the effect of training, reward, and motivation of the lecturer’s research. This research was conducted at The Faculty of Economic and Business Riau University. Primary data was collected by questionnaires to 74 lecturers as a sample. Secondary data comes from the literature related to this study. To test the hypothesis in this research is using Multiple linear regression analysis with Statistical Program for Social Sciences (SPSS). The result showed that 1) Training has a positive and significant effect on the performance of lecturer’s research 2) Reward does not have a positive and significant effect on the performance of lecturer’s research, 3) Motivation had a positive and not significant effect on the performance of lecturer’s research 4) Training, Reward and Motivation has a significant effect on the performance of lecturer’s research.Keyword: Perfomance, Motivation, Training, Reward
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN PADA PEMEGANNG KARTU MEMBER PASAR BUAH PEKANBARU Agustina Anisa Nur; Zulkarnain Zulkarnain; Nursanti Aida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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fter deciding to become a member of a company, of course each customer will also have big expectations of the benefits or added value that will be received from the member card implementing company. One of the expectations is the existing services and facilities, with the existence of good services and facilities, the customer is less likely to switch to similar businesses or other competitors. The purpose of this study was to see the effect of service quality on customer satisfaction and loyalty to the Pekanbaru fruit market member card holder. This study uses a quantitative approach. The sample in this study amounted to 100 respondents aimed at the holder of the Pekanbaru fruit market members in Pekanbaru City, using a sampling technique. The research instrument used a questionnaire and analyzed using Path Analysis with the help of the SPSS version 23 program. The results of this study indicate that: 1) Service quality affects customer satisfaction at Pasar Buah Pekanbaru member card holder, 2) Service quality affects Customer Loyalty to Pasar Buah Pekanbaru member card holder, 3) Customer satisfaction affects Customer Loyalty of Pasar Buah Pekanbaru member card holders, 4) Service Quality affects Customer Satisfaction mediated by Customer Loyalty to the Pasar Buah Pekanbaru member card holder.Keywords: Service Quality, Customer Satisfaction, Customer Loyalty, Member Card Holders
FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN PRODUK KERUPUK KULIT DI KOTA PEKANBARU A. Eko, Prasetio; Azwar, Harahap; Yusni, Maulida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Skin crackers are one of the processed food industries that are quite popular in the community. Apart from cultural factors, the majority of the population likes skin crackers, another factor is the existence of cowhide waste in the Slaughterhouse which is the main ingredient for abundant skin crackers and facilitates the production of crackers. leather in Pekanbaru City. In analyzing the number of requests for skin crackers in Pekanbaru City, there are many factors that influence the demand. In this study, there are 3 factors that become independent variables in the analysis of the demand for skin crackers in Pekanbaru City, including income (X1), taste (X2), and the price of skin crackers (X3). Meanwhile, the dependent variable is demand (Y). The method used is multiple linear regression analysis, namely the partial regression test (t test), simultaneous coefficient test (F test) and the coefficient of determination (R2). The results of this study are based on statistical testing of the partial regression equation, namely the independent variable income (X1), taste (X2) and price (X3) have a significant effect on the dependent variable, namely the demand for skin crackers in Pekanbaru City. Based on the regression equation simultaneously, it shows that income, taste and price have a significant effect on the demand for skin crackers. Meanwhile, based on the coefficient of determination (R2) shows that the independent variable has an effect of 71.1% on the demand for skin crackers, the remaining 28.9% is influenced by other variables not included in this regression model.Keywords: Demand, Income, Taste, Price
PENGARUH KOMPENSASI, LINGKUNGAN KERJA DAN KEPUASAAN KERJA TERHADAP KINERJA KARYAWAN PADA PT ARVENA SEPAKAT KABUPATEN INDRAGIRI HULU Tri, Yani; Raden, Ganarsih Lestari; Dewita, Ningsih Suryati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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The purpose of this research was to find out the effect of compensation, work environment, and job satisfaction on employee performance at PT Arvena Sepakat Kabupaten Indragiri Hulu. The population were 50 employees with saturation sampling. The data used in this study was primery data and the data analysis was multiple linear regression analysis with employee performance as the dependent variable and three independent variables are compensation, work environment, and job satisfaction. The result of the study found that : 1) Compesation has significant effect on the employee performance 2) Work environment has significant effect on the employee performance 3) Job satisfaction has significant effect on the employee performance.Keyword : Compensation, Work Environment, Job Satisfaction, Employee Performance
ANALISIS PERAN DANA DESA (DD) TERHADAP TINGKAT KEMISKINAN DI PROVINSI RIAU Roni, Simanullang Roberto; Wahyu, Hamidi; Yusni, Maulida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study aims to determine the effect of village funds on poverty levels in districts / cities of Riau Province in 2015-2019 and to determine which districts are the most sensitive to village funds. This study uses secondary data in the form of panel data, namely 2015-2019 village funds and 2015-2019 poverty levels in Riau Province. Village fund data is obtained from DJPK.KEMENKEU, while poverty levels are obtained from the Central Statistics Agency of Riau Province 2015-2019. The analytical tools used in this research are SPSS and Elasticity. The results of this study indicate that partially the variable of the amount of village funds has a positive but insignificant effect on the poverty level in Riau Province in 2015-2019. This means that the greater the village funds provided, it actually increases the number of poor people in Riau Province, but the increase is not significant.Keywords: Village Fund and Poverty Level
PENGARUH PENGAWASAN, DISIPLIN DAN KESELAMATAN & KESEHATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT. CITRA AGRO SEJATI KECAMATAN SIMPANG KANAN, KABUPATEN ROKAN HILIR Mulyadi Mulyadi; Nuryanti Nuryanti; Roesdi Rosnelly
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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This study aims to analyze "The Effect of Supervision, Discipline and Occupational Safety & Health (K3) on Employee Performance of PT. Citra Agro Sejati, Simpang Kanan Subdistrict, Rokan Hilir Regency ”with 44 respondents in the processing division. Data analysis used multiple linear regression analysis method with the help of SPSS (Statistical Package of Social Science) version 20. Based on the hypothesis testing conducted, the results showed that supervision had a significant effect on performance, discipline had a significant effect on performance, and occupational safety & health had a significant effect. on performance. Supervision, Discipline and Occupational Safety & Health (K3) have a significant effect on performance.Keywords : Supervision, Discipline, Occupational Safety & Health (K3), Employee Performance.