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
 207   208   209   210   211 
PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, TERHADAP FINANCIAL DISTRESS DIMODERASI PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Maharani Nadia; 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 aimed to examine the influence of of leverage and managerialownership moderated profitability. The population taken in this study weremanufacturing companies listed on the Indonesia Stock Exchange in 2014-2017 whichamounted to 138 companies. From this population, there were 13 companies as samples.Data obtained using purposive sampling method and financial distress were measuredusing the Model z-score. This study uses moderated regression analysis (MRA), usingSPSS 25 software to process data.The results of the study show that, (1) Leverage hadaffect on financial distress (2) Managerial ownership had affect on financial distress (3)profitability are not able to moderate the affect of Leverage to financial distress (4)profitability able to moderate the affect of managerial ownership to financial distress.Keywords : laverege, Managerial Ownership, profitability and financial distress.
FAKTOR FAKTOR PENYEBAB TERJADINYA KREDIT MACET UED-SP (USAHA EKONOMI DESA SIMPAN PINJAM) DI KECAMATAN SENTAJO RAYA Ningrum Agustia Widya; Azlina Nur; 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

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

Abstract

This research aims to test the influences: Internal factors, external factorsagainstnonperforming loans UED-SP (save the Village Economy Business loan) indistrict Sentajo Kingdom. The sample in this research totalled 63 Respondents. Method ofdetermination of the sample using the method of purposive sampling with certain criteria.Technique of data analysis in this study using multiple linear regression, t-Test and testthe assumptions of normality tests include classic, multikolonearitas, heteroskedastisitasand autocorrelation data management using program SPSS version 25.0 softwere.Fromthe test results indicates that the variable Internal factors (X 1) effect on bad credit (Y),variable external factors (X 2) effect on bad credit (Y)Keywords : Internal Factors, External Factors
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
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 how: 1) the influence of management change onthe auditor switching 2) the influence of audit opinion on the auditor switching 3)the influence of financial distress on the auditor switching 4) the influence of thegrowth of the client company on the auditor switching. The sample used in thisstudy consisted of 75 samples of manufacturing companies listed on the IndonesiaStock Exchange during 2015-2017. The sample in this study was taken using apurposive sampling method. Data analysis method uses logistic regressionanalysis (Logistic Regression) with the help of a computer program, namely SPSSversion 22.0. The results showed that: 1) Management Change has a positiveeffect on auditor switching with a significant value of 0.048 <0.05 2) AuditOpinion has a positive effect on auditor switching with a significant value of 0.00<0.05 3) Financial Distress has a positive effect on significant value of 0.027<0.05 4) Client Company Growth has no effect on auditor switching with asignificant value of 0.146> 0.05.Keywords : Switching Auditor, Management Change, Audit Opinion, FinancialDistress, and Client Company Growth
PENGARUH OPINI AUDIT, GOING CONCERN, DAN PROFITABILITAS PERUSAHAAN PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Widya Elisa; 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

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

Abstract

To produce reliable financial reports, the client company is required toconduct audit rotation. The obligation of auditor rotation in Indonesia isregulated by the Indonesian government in the Regulation of the Minister ofFinance of the Republic of Indonesia Number 17 / PMK.01 / 2008 concerning"Public Accountant Services". The purpose of this study was to determine theeffect of audit opinion, going concern, and company profitability on auditorswitching with financial distress as a moderating variable in manufacturingcompanies listed on the IDX. The samples in the study were 25 companiesconducted by purposive sampling technique. The research method used isdescriptive analysis method using logistic regression analysis and data analysisused, namely the Moderated Regression Analysis (MRA) test. The results obtainedby the audit opinion, company profitability and financial distress has a partiallysignificant effect on auditor switching. But the going concern variable does not aeffect partially significant effect on auditor switching, and the moderatingfinancial distress variable is able to moderate audit opinion and companyprofitability on auditor switching, but the moderating financial distress variable isnot able to moderate the going concern towards the auditor switching.Keywords : audit opinion, going concern, company profitability, financialdistress, auditor switching.
PENGARUH PROFITABITAS, GROWTH OPPORTUNITY, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017)
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

Companies that have go public in general are trying to increase investorprosperity through corporate value which is an investor's perception of the level ofsuccess of the company. One method used to analyze the firm value uses the price to bookvalue ratio (PBV). This study aims to determine the effect of profitability, growthopportunity, capital structure, and liquidity on firm value with the size and age as acontrol variable in all the companies listed on the Stock Exchange in the period 2015-2017 which amounted to 543 companies.The research method used is descriptive analysismethod using regression analysis and data analysis used, namely multiple linear analysis.The sample in this study was 191 companies carried out by purposive samplingtechnique. The statistical test used is the IBM SPSS 25 program.The results of theanalysis show that profitability, growth opportunity, capital structure have a significantinfluence on firm value. While liquidity does not have a significant effect on firm value.Keywords : Profitability, Growth Opportunity, Capital Structure, Liquidity, CompanySize, Company Age, Company Value
ANALISIS PENERAPAN E-REGISTRATION, E-BILLING, E-FILLING DAN E-SPT TERHADAP PEMAHAMAN PERPAJAKAN DALAM KEPATUHAN WAJIB PAJAK BADAN (STUDI KASUS UMKM PEKANBARU KOTA)
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 aims of the study to analyze the implementation of e-registration, e-filling, ebilling, and e-spt on the understanding of taxation in corporate taxpayer compliance at UMKM Pekanbaru City. The populations in this study were UMKM corporate taxpayers in Pekanbaru City which were active and registered at the Department of Industry and Trade of Riau Province, so that the sample obtained 48 corporate taxpayers with total sampling technique. Data were analyzed using path analysis by SmartPLS version 3.2.8 software. The results of the study concluded that e-billing, e-filling, e-spt, and tax understanding had a significant positive effect on taxpayer compliance. Meanwhile, eregistration has no effect on Taxpayer Compliance. In addition, from the path analysis, it is known that e-billing, e-filling and e-spt, has positive significance effect on Taxpayer Compliance through Tax Understanding. Meanwhile, the e-registration has no significance positive effect on Taxpayer Compliance through Tax Understanding. In additon, based on the results of the R Square analysis, it is known that the effect of eregistration, e-billing, e-filling, and e-spt on the understanding of taxation is 94.0%, including in the strong category, the Q square of understanding taxation is 0.845, which means the the effect of e-registration. , e-billing, e-filling and e-spt predict that understanding of taxation was the strong category. The R square analysis of taxpayer compliance is 0.928, which means that the effect of e-registration, e-billing, e-filling, espt and understanding of taxation on taxpayer compliance is 92.8%, categorized as strong category, Q square understanding of taxation was 0.800 means that the ability of e-registration, e-billing, e-filling, e-spt and understanding of taxation predicts that taxpayer compliance categorized as strong category.Key Words: e-registration, e-billing, e-filling, e-spt, understanding of taxation, taxpayer compliance, UMKM
DAMPAK KEBERADAAN ALFAMART DAN INDOMARET TERHADAP KEBERLANGSUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA PEKANBARU Latif Abdul Rizki; Iyan Yani Rita; Pailis Armas Eka
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 (1) to analyze the omzet level of micro, small and medium enterprises before and after the existence of Indomaret and Alfamart. (2) Analyzing the growth rate of turnover of micro, small and medium enterprises before and after the existence of Indomaret and Alfamart. (3) Analyzing the number of buyers who came to the micro, small, and medium enterprise stores before and after the existence of Indomaret and Alfamart. (4) Analyze changes in the opening hours of micro, small, and medium business stores before and after the existence of Indomaret and Alfamart. This study uses primary data through distributing questionnaires to ninety respondents spread across the city of Pekanbaru. In this study, a quantitative descriptive analysis tool was used which aims to describe a phenomenon, event, symptom, and incident that occurred factually, systematically, and accurately and a sign test which aims to determine the impact of the effect of the sustainability of micro, small and medium enterprises before and after the existence of Indomaret and Alfamart. The results of the sign test of the ninety respondents studied based on the 5% significance level indicated that the p-value <0.05 meant that there was a significant impact. These results indicate a change in the level of turnover, profit and store opening hours due to the presence of Indomaret and Alfamart around micro, small and medium enterprises.Keywords: Impact, UMKM, Indomaret, Alfamart
PENGARUH LIKUIDITAS, OPERATING CAPACITY DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN VARIABEL UKURAN PERUSAHAAN SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Dina Hidayatul; Kennedy Kennedy; Pipin Pipin
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

The purpose of this research is so test and analyze the influence liquidity,operating capacity and profitabilityon financial distress with firm size as moderatingvariable. The population in this research is all manufacturing companies listed inIndonesia Stock Exchange at 2015-2017. The sampling method used in this study waspurposive sampling. The sample obtained by 84 companies. Hypothesis in this researchare tested by multiple regression analysis using SPSS 25.The result of this study indicatedthat liquidity affects financial distress with significance 0,012 < 0,05, operating capacityaffects financial distress with significance 0,001 < 0,05, profitability affect financialdistress with significance 0,004 < 0,05, firm size moderates the relationship of liquidityon financial distress with significance 0,000 < 0,05 have an affect on financial distress,firm size do not moderates the relations of operating capacity on financial distress withsignificance 0,201 < 0,05 and firm size do not moderates the relations of profitability onfinancial distress with significance 0,656 < 0,05.Keywords : Liquidity, Operating capacity, Profitabilitas, Financial Distress and Firm Size
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, ASIMETRI INFORMASI, LOCUS OF CONTROL DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris Rumah Sakit Umum Pemerintah di Kota Padang) Rizky Nusari Cindy; Darlis Edfan; Julita Julita
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

The purpose of this research was to identify and analyze about (1) The effect ofbudgetary participation on budgetary slack with organizational cultural as moderatingvariable, (2) The effect of budgetary participation on budgetary slack with leadershipstyle as moderating variable, (3) The effect of budgetary participation on budgetary slackwith information asymmetry as moderating variable, (4) The effect of budgetaryparticipation on budgetary slack with locus of control as moderating variable, (5) Theeffect of budgetary participation on budgetary slack with environmental uncertainty asmoderating variable. Study was conducted at government general hospital in PadangCity, which amount to 7 general hospital. The data used in this research was primarydata with questionnaire as an instrument. The method that used to the sample selectionwas nonprobability sampling. The number of samples in this research were 120respondents. Hypothesis test used in this research was statistical t-test. Data analysistechniques used in this research was multiple linear regression analysis using StatisticalProduct and Service Solution (SPSS) version 23.0 for Windows as data processingsoftware program. Results of hypothesis test using statistical t-test showed the significantvalue of organizational cultural variable 0.006 < 0.05 which means that H1 accepted, theleadership style variable 0.012 < 0.05 which means that H2 accepted, informationasymmetry variables 0.008 < 0.05 which means the H3 accepted, locus of controlvariables 0.001 < 0.05 which means the H4 accepted, and environmental uncertaintyvariables 0.001 < 0.05, which means the H5 accepted. The results showed organizationalcultural, leadership style, information asymmetry, locus of control and environmentaluncertainty has effect on budgetary slack.Keywords : Budgetary Participation, Budgetary Slack, Organizational Cultural,Leadership Style, Information Asymmetry, Locus of Control andEnvironmental Uncertainty.
PENGARUH KOMPLEKSITAS PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL , DAN KOMITE AUDIT TERHADAP FEE AUDIT (Studi Kasus Pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2014-2017) Napitupulu Benget; Ratnawati Vince; 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

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

Abstract

This study aims to analyze the influence of corporate complexity,institutional ownership, and audit committee on audit fees on manufacturingcompanies listed on the Indonesia Stock Exchange in 2014-2017. This study usessecondary data, namely audited financial statements that can be accessed throughthe Indonesia Stock Exchange website www.idx.co.id. The population for thisstudy were 152 manufacturing companies. The sampling method used in this studywas purposive sampling. Based on this method, 39 companies were obtained assamples, with an observation period of 4 years. Thus, the numbers of this study is156 units of analysis. Then the variables in this study were tested using multiplelinear regression analysis using SPSS 24.0. The results of the study showed thatthe complexity of the company and the audit committee had an effect on auditfees. Whereas institutional ownership variable does not have a significant effecton audit fees.Keywords : audit fees, company complexity, institutional ownership, and auditcommittee

Page 209 of 272 | Total Record : 2715

 207   208   209   210   211 

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