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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
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Articles 2,715 Documents
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PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, REPUTASI KAP, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI 2021-2023) Sari, Dewi Permata; Indrawati, Novita; Afifah, Ulfa
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to determine the effect of company age, audit opinion, reputation ofpublic accounting firms, and complexity of operations on the timeliness of financial reportsubmission in energy sector companies listed on the Indonesia Stock Exchange. This study applieda quantitative study using secondary data. The population in this study were all energy companieslisted on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The research sample wasselected using the purposive sampling method, so that the sample obtained was 55 samples. Datawere obtained from annual financial reports obtained through the official website of the IndonesiaStock Exchange and other related websites. The data analysis technique used in this study wasdescriptive statistics with the help of SPSS (Statistic Package for Social Science) software version25. The results of the study showed that the independent variables, namely company age,reputation of public accounting firms, and complexity of operations had no significant effect onthe timeliness of financial report submission. Meanwhile, the audit opinion variable showed asignificant effect on the timeliness of financial report submission.Keywords: Company Age, Audit Opinion, Public Accounting Firm Reputation, OperationalComplexity, and Timeliness of Financial Report Submission
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA OPD KOTA PEKANBARU) Sari, Puspita Ayunda; Wiguna, Melida; Afifah, Ulfa
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of the effectiveness of internal control and compliance withaccounting rules on the tendency of accounting fraud in Regional Apparatus Organizations (OPD) inPekanbaru City. This research employs a quantitative approach using primary data collected throughquestionnaires distributed to 90 respondents from 30 OPDs. The data were analyzed using StructuralEquation Modeling –Partial Least Squares (SEM-PLS) with the SmartPLS 3.0 software. The resultsshow that the effectiveness of internal control has a significant negative effect on the tendency ofaccounting fraud. However, compliance with accounting rules does not have a significant effect. Thesefindings indicate that strengthening internal control systems is crucial in minimizing fraudulentpractices within local government institutions.Keywords: Internal Control, Compliance with Accounting Rules, Accounting Fraud, OPD, SEM-PLS.
PENGARUH KONDISI KEUANGAN, LEVERAGE DAN REPUTASI AUDITOR PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Sari, Cendy Septania; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test and prove empirically the influence of financialconditions, leverage and auditor reputation on going concern audit opinion. Thepopulation of this research is real estate and property companies listed on theIDX for the 2019-2021 period with a total sample of 58 companies. The samplingtechnique uses purposive sampling. The data analysis method used in thisresearch is a quantitative analysis technique with a logistic regression hypothesistesting formula which is processed with the help of a software program. Theresults of hypothesis testing show that the financial condition and leveragevariables have a significant effect on going concern audit opinion, while theauditor's reputation is not proven to have an effect.Keywords: Financial Condition, Auditor Reputation, Leverage and GoingConcern Audit Opinion
PENGARUH MANAJEMEN LABA, TANGGUNG JAWAB SOSIAL PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Basic Material Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Nur ‘Ain, Masyithah; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to provide empirical evidence regarding the influence of EarningManagement, Coorporate Social Responsibility, and Independent Commissioner on FirmValue. The population in this research are all basic material sector companies listed on theIndonesian Stock Exchange for the 2021-2023 period. With the purposive sampling method,the sample in this research was 17 companies. The data analysis technique used in thisresearch is multiple linear regression analysis. Data processing was carried out using SPSSVersion 24. The results of this research show that earning management, Corporate SocialResponsibility, and independent commissioner has no effect on firm value.Keywords: Earning Management, CSR, Independent Commissioner, and Firm Value.
PENGARUH SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, MORALITAS INDIVIDU DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada OPD Kabupaten Rokan Hulu) Trinisia, Karyn; Rasuli, M; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effects of internal control systems, compliance with accountingrules, individual morality, and information asymmetry on accounting fraud. The researchwas conducted within the Regional Government Organizations (OPD) of Rokan HuluRegency. A quantitative approach was employed, with data collected through questionnairesdistributed to 129 respondents who are employees of OPDs under the Government of RokanHulu Regency. Data analysis was performed using the Partial Least Squares (PLS) methodwith the SmartPLS 4.0 software. The results show that all variables—internal control,compliance with accounting rules, individual morality, and information asymmetry—have asignificant effect on accounting fraud. These findings offer important implications for fraudprevention efforts through the enhancement of internal control systems, adherence toaccounting rules, strengthening individual morality, and reducing information asymmetry inpublic financial management.Keywords: accounting fraud, internal control, compliance with accounting rules, individualmorality, information asymmetry, OPD, PLS
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, SOLVABILITAS, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Jauhariah, Siti; Azlina, Nur; Nurulita, Suci
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the Effect of Public Accounting Firm Size, Solvency, Profitability,Audit Tenure and Company Size on Audit Delay in Mining Companies Listed on the IndonesiaStock Exchange in 2019-2023. In this study, the sample population was 34 companies, for 5years, calculated from 2019 to 2023 so that the number of observations was 150 samples.Sampling used Purposive Sampling. Data analysis used in this study used multiple regressionanalysis techniques with a statistical approach operated through the SPSS program. Theresults of this study concluded that Public Accounting Firm Size and Profitability did not havea significant effect on Audit Delay. While Solvency, Audit Tenure and Company Size had asignificant effect on Audit Delay in Mining Companies Listed on the Indonesia Stock Exchangein 2019-2023.Keywords: Public Accounting Firm Size, Profitability, Solvency Audit Tenure, Company Size,Audit Delay
PENGARUH LIKUIDITAS, PROFITABILITAS, RISIKO BISNIS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN IDX 80 PERIODE 2019 - 2023) Larozsa, Nadina; Kamaliah, Kamaliah; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to determine the effect of liquidity, profitability,business risk and investment opportunity set (IOS) on company value in IDX 80companies 2019 - 2023. This study was conducted on companies included in IDX80. The population in this study were IDX 80 companies 2019 - 2023, while thesample in this study amounted to 37 companies with purposive samplingtechnique. Data analysis using multiple linear regression. The results of the studyexplain that liquidity, profitability and business risk have a significant influence,while investment opportunity set (IOS) has no significant effect on company value.The results of the determination coefficient explain that liquidity, profitability,business risk and investment opportunity set (IOS) can affect company value inIDX 80 companies for the 2019-2023 period by 10.6% while the remaining 89.4%is influenced by other variables not examined in this study.Keywords: Liquidity, Profitability, Business Risk, Investment Opportunity Set(IOS) and Company Value.
PENGARUH CAR, LDR, BOPO DAN KURS TERHADAP NON PERFORMING LOAN (NPL) (Studi Empiris Pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia Periode 2018-2021) Putri, Chintya Kurnia; Darlis, Edfan; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze (1) the effect of CAR on Non Performing Loans (NPL) (2) the effectof LDR on Non Performing Loans (NPL) (3) the effect of BOPO on Non Performing Loans(NPL) (4) the effect of the Exchange Rate on Non Performing Loans (NPLs).The population ofthis study are conventional banking companies listed on the Indonesia Stock Exchange for the2018-2021 period. In this study, the samples obtained were 40 companies obtained throughpurposive sampling. This study uses secondary data obtained from the annual reports ofconventional banking companies listed on the Indonesia Stock Exchange for the 2018-2021period and uses data from the Bank Indonesia website. The results of this study indicate thatCAR and BOPO have an effect on Non Performing Loans (NPL), while LDR and ExchangeRate have no significant effect on Non Performing Loans (NPL).Keywords: Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio, OperatingExpenses Operating Income and Exchange Rate
PENGARUH MASA JABATAN, GENDER, UMUR DAN PENDIDIKAN CEO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Megawati, Megawati; Yesi, Basri Mutia; Hariadi, Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze: (1) the effect of CEO tenure on firm value, (2) theeffect of CEO gender on firm value, (3) the effect of CEO age on firm value, (4)the effect of CEO education on firm value. This research also use, company age,company size and dividend payout ratio as control variables.The population inthis research are banking companies listed on the Indonesian Stock Exchange(BEI) in 2019-2022. In this research, the sample selection technique usedpurposive sampling to obtain a sample of 34 companies. This research usessecondary data obtained from company annual reports. This research usesmultiple linear regression data analysis with analysis, namely (SPSS). The resultsobtained from this research prove that the CEO's tenure and age influence thevalue of the company, and the CEO's gender and education have a negativeinfluence on the value of the company. Keywords: CEO Tenur; CEO Gender; CEO Age; CEO Education and Firm Value
PENGARUH SALES GROWTH, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Noveirina, Ditta; Anisma, Yuneita; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of sales growth, profitability, andcapital intensity on tax aggressiveness with institutional ownership as moderatingvariable in non cyclicals consumer sector companies listed on the indonesian stockexchange (idx) in 2020-2023 period. The method used in this research is multiplelinear regression analysis method and moderated regression analysis with usingSPSS version 25 software. The sample selection in this study was using thepurposive sampling method. The sample in this study amounted to 208 companies.The results of this study indicate that the sales growth has no influence on taxaggressiveness, the probability and capital intensity had an influence on taxaggressiveness, the institutional ownership is not able to moderate sales growth,the institutional ownership is able to moderate the probability and capital intensityon tax aggressiveness.Keywords: Sales Growth, Profitability, Capital Intensity, Tax Aggressiveness, andInstitutional Ownership.

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