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Kota pekanbaru,
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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 2,713 Documents
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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

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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 SKEPTISME PROFESIONAL, INDEPEDENSI KOMPETENSI, PENGENDALIAN INTERNAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris Pada BPKP Perwakilan Provinsi Riau) Fajar, Yundeya Muhammad; M, Rasuli; 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

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Abstract

This research aims to know and analyze about: (1) the influence of professional skepticism on the ability of auditors to detect cheating, (2) the influence of independence on the ability of auditors to detect cheating, (3) the influence of competencies on the ability of auditors to detect cheating, (4) the influence of internal control on the ability of auditors to detect fraud in riau province. The respondents in the study were 58. This study used questionnaires in its data collection.. Data analysis is used by multiple linear regressions. The results of this study prove professional skepticism has a positive effect on the ability of auditors to detect fraud. Independence has a positive effect on the auditor's ability to detect fraud. Competence has a positive effect on the ability of auditors to detect fraud. Internal control has a positive effect on the ability of auditors to detect fraud, workload negatively affects the ability of auditors to detect fraud.Keywords: Professional Skepticism, Independence, Competence, Internal Control, Workload, Auditors' Ability To Detect Fraud.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN KAROSERI DI KOTA PEKANBARU Rimhot, Marpaung Sani Elizer; Rahmita, Budiartiningsih; 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 analyze the factors that influence the demand for car body in the city of Pekanbaru. In this study the population taken was the person who made a request for a car body in the city of Pekanbaru and used a sample of 84 respondents. This research uses accidental sampling technique. The analytical method used in this study is a quantitative descriptive method using SPSS software version 2.4. By using multiple linear regression to test the hypothesis. The results showed that the value of R squared was 0.757, which means that 75.7% of body demand in Pekanbaru City was influenced by the variable price of the goods themselves and consumer income while 24.3% was influenced by other variables. Simultaneous regression of independent variables has an influence on the dependent variable. Partially the price of the goods itself has a negative and significant influence on the demand for car body in the city of Pekanbaru. While the consumer income variable has a positive and significant impact on the demand for car body in the city of Pekanbaru.Keywords: Carrosery Demand, Price of Goods Itself, Consumer Revenue, Consumer Taste
PENGARUH SUKU BUNGA KEDIT KONSUMSI, PENDAPATAN DAN INFLASI TERHADAP PERMINTAAN KREDIT KONSUMSI PADA BANK PERKREDITAN RAKYAT DI PROVINSI RIAU TAHUN 2008-2019 Wa, Ratnasari Dessy; Any, Widayatsari; Hendro, Ekwarso
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 determine the effect of interest rate of consumption credit, income and inflation to consumption credit demand on Rural Banks in Riau Province. The method used is descriptive quantitative and analyzed simultaneously and partially with OLS (ordinary least square) multiple linear regression. The result of this study shows simultaneously variable of interest rate of consumption credit, income and inflation give significant effect to consumption credit demand on Rural Banks in Riau Province. Partially, interest rate of consumption has negative and significant on consumption credit, income has positive and significant on consumption credit, however inflation has negative and insignificant on consumption credit. Value of determination coefficient shows that interest rate of consumption credit, income and inflation has effect to the consumption credit demand to 75,46% and the remaining 24,54% in effected by other factors outside this research.Keywords: Interest Rate of Consumption Credit, Income, Inflation, Credit of Consumption
PENGARUH PERAN APARAT PENGAWAS INTERNAL PEMERINTAH, PERAN LEGISLATIF DAN PARTISIPASI MASYARAKAT TERHADAP GOOD GOVERNANCE DI PEMERINTAH KOTA PEKANBARU (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU) Muhammad, Luthfi; Aunurrafiq, Aunurrafiq; Raja, Surya Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 2 (2023): (Juli - Desember )
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the influence of the role of the government's internal supervisory apparatus, the role of the legislature, and community participation on Good Governance in the government of Pekanbaru City. This type of research is qualitative research with primary data. The population in the Pekanbaru City Government OPD with the sample selection used the purposive sampling method and the sample used was 93 respondents. The analytical method of this study used multiple linear regression with the SPSS 25 program. The results of the study concluded that the role of the government's internal supervisory apparatus, the role of the legislature, and community participation have a positive and significant effect on good governance. Keywords: The Role of the Government's Internal Supervisory Apparatus, Legislative Role, community participation, good governance
PENGARUH ORIENTASI FASHION, MONEY ATTITUDE, DAN SELFESTEEM TERHADAP PEMBELIAN KOMPULSIF DAN GAYA HIDUP HEDONIS PRODUK SNEAKERS NIKE PADA MAHASISWA FAKULTAS EKONOMI & BISNIS UNIVERSITAS RIAU Firman, Prabowo; Sri, Restuti; Rendra, Wasnury
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

Every human being lives by their own views and ideologies.Their demonstrate what they believe by their attitudes and lifestyle that they adopt. One of the more developed ideologies of society is Hedonism.For large communities, Hedonism is defined as extravagant, squandering, and just thinking about earthly happiness which leads to negative behavior. One form of negative behavior from hedonism is Compulsive Buying. Compulsive Buying is an act of persons in the purchasing of goods not on account of their need, but for gratification of their overindulgence, chronic and repeated desires with weak control as a form of negative feelings or to alleviate negative feelings, with adverse consequences. This study aims to identify the profound effects of factors which affecting compulsive buying behavior and hedonism of Sneakers Nike user on the Student of Faculty Economics & Business of Riau University. The primary data was collected with structured questionnaires and interviews as instruments in verifying research results. The research was using 116 students as responders with Non-Probability Sampling techniques. The method used was Explanatory Research with data analysis, classical assumptions, hypothetical test and Path Analysis as lines of data testing and aided by 23rd version of SPSS application in data processing. The result of this study indicate that the variable of Fashion Orientation and Self Esteem affect to Compulsive Buying and Hedonism, both directly and indirectly. And only the variable of Money Attitude has negative influence on Compulsive Buying and Hedonism, both directly and indirectly.Keywords : Fashion Orientation, Money Attitude, Self Esteem, Compulsive Buying Behavior, Hedonism.
ANALISIS FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN FRAUD SCORE MODEL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2015- 2018) Nanda, Salsabila; Vince, Ratnawati; Sem, Paulus
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 was aimed to examine the effect of financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture, dan dualism position on fraudulent financial reporting. The population of this study worebankingcompanies listed on the Indonesian Stock Exchange period 2015to 2018. The determined by purposive sampling method where 29banking companies were used as sample. The total sample is 116 companies. The data source used in the study was the secondary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23 for windows. The result of this research show that financial target and frequent number of CEO’s pictures significantly has a positive effect towards fraudulent financial reporting. While financial stability, external pressure, ineffective monitoring, change in auditor, change in directors,and dualism position does not significantly affect the fraudulent financial reporting.Keywords: Fraudulent Financial Statement, Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Capability, and Arrogance
STRATEGI PENINGKATAN PENDAPATAN PETANI JERUK KUOK KECAMATAN KUOK KABUPATEN KAMPAR Ardiansyah, Ardiansyah; Hendro, Ekwarso; Yusni, Maulida
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

This research was conducted in Kuok Subdistrict, Kampar Regency, with the aim of knowing how the strategy of Kuok orange farmers in increasing their income. The population in this study were all orange farmers in Kuok District, amounting to 250 people. While the sampling was carried out using the Slovin formula, namely the total sample size of 71 samples by proportional random sampling from each village in the Kuok sub-district, namely 13 villages. The data analysis method used is descriptive qualitative analysis method, and SWOT analysis, namely data obtained from a study. The result of this research is the farmers' strategy in increasing income is by doing side jobs and providing counseling from the government so that farmers know how to do citrus farming properly.Keywords: Strategy, and Orange Farming Busines
PENGARUH SUKU BUNGA OBLIGASI, IHSG, DAN PDB PERKAPITA TERHADAP PERMINTAAN OBLIGASI KORPORASI DI INDONESIA TAHUN 2004-2019 Yoga, Syaputra Dwi; Syapsan, Syapsan; Any, Widayatsari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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Abstract

This study aims to determine how much influence the interest rates of bonds, IHSG and GDP per capita on demand for corporate bonds. This study uses an independent variable consisting of interest rates on bonds, IHSG and GDP per capita, with the dependent variable which is the demand for corporate bonds in Indonesia The data used in this study are annual data from 2004-2019. The analytical method used is descriptive quantitative and analyzed partially or simultaneously with multiple linear regression OLS (Ordinary Least Square) approach which is processed using E-Views version 9. From the test results show that the interest rates on bonds, IHSG, and GDP per capita together have a significant effect on demand for corporate bonds in Indonesia. Meanwhile, bond interest rates have a positive and significant effect on demand for corporate bonds, ihsg has a positive and significant effect on demand for corporate bonds in Indonesia and per capita GDP has a negative and not significant effect on demand for bonds in Indonesia. In addition, the value of adjusted R 2 was 89.22%.Keywords: Carporate Bond, Interest Rate Bond, Ihsg, GDP per Capita
HUBUNGAN KAUSALITAS ANTARA TINGKAT BUNGA, TINGKAT INFLASI DAN KURS DI INDONESIA TAHUN 2010 - 2019 Ririn, Indria; Antony, Mayes; Rahmat, Richard
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 causal relationship between the interest rate, the inflation rate and the exchange rate in Indonesia. This study uses secondary data obtained from the official website of Bank Indonesia, namely Indonesian Financial Economics Statistics (SEKI). The analytical method used is the Grenger causality analysis. In conducting the Grenger causality test using the help of the Eviews program, the data used in this study is the time series data per month in 2010 – 2019. Based on the results of the study, the results of the Granger causality test were obtained, during the observation period which included time vulnerability per month 2010 - 2019 showing that interest rates and inflation rates in Indonesia have a unidirectional causal relationship, namely interest rates that affect inflation, which means changes in interest rates can affect changes inflation. Interest rates and exchange rates in Indonesia have a unidirectional causality, namely the unidirectional influence of interest rates can affect exchange rate conditions, which means that interest rate movements can affect exchange rate conditions in Indonesia. However, there was no effect of exchange rate on interest rates. There is no causality relationship between the inflation rate and the exchange rate in Indonesia. Which means that there is no reciprocal relationship between the inflation rate and the exchange rate.Keywords: Bank Indonesia Interest Rates, Inflation, Exchange Rates, Grenger Causality

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