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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 2,715 Documents
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ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (ETR) PADA PERUSAHAAN LQ45 YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2010-2012 Septi Imelia; Zirman -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research to analyze of factors affect the tax management with indicators of effective tax rate on LQ45 companies listed in Indonesia Stock Exchange for years 2010-2012. There are several factors used include size, leverage, return on assets, inventory intensity, fixed asset intensity, taxation facilities and independent commissioners. This purpose of this study is to empirically examine whether the size, leverage, profitability, inventory intensity, fixed asset intensity, taxation facilities and independent commissioners affect the tax management. The sample of this research of 19 LQ45 companies listed in Indonesian Stock Exchange of years 2010-2012. Determination of sample was made by applying purposive sampling. Analysis tool used multiple linear regression with F test, t test and the coefficient of determination was conducted using SPSS version 17 for windows. The result showed that the variable size, leverage, profitability, inventory intensity, fixed asset intensity, taxation facilities and independent commissioners affect significantly simultaneously (F test) tax management. From the result of the analysis of partially (t test) the variable size, profitability, inventory intensity, fixed asset intensity did not affect significantly to tax management, while the leverage, taxation facilities and independent commissioners influential significantly to tax management. The result of the coefficient determination showed 34% independent variable affect to dependent variable and 66% can be explain with the other variables.Keywords: Tax Management, Effective Tax Rate, Size, Leverage, Profitability, Inventory Intensity, Fixed Asset Intensity, Taxation Facilities, Independent Commissioners
PENGARUH KONFLIK PERAN DAN KECERDASAN EMOSIONAL TERHADAP KEPUASAN KERJA GURU SEKOLAH LUAR BIASA NEGERI PEMBINA PROVINSI RIAU Kurnia, Fajar; -, Marzolina; Pramadewi, Arwinence
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to analyze the influence of role conflict and emotional intelligence on job satisfaction of teachers. The experiment was conducted on teacher Special School Pembina of Riau Province. The population in this study is a teacher Special School Pembina of Riau Province. The samples were 35 respondents in this study. Indipendent variables in this research is role conflict and emotional intelligence as dependent variable is teacher’s job satisfaction. This study using Multiple Linier Regression Analysis as a method, with using SPSS version 18. Simultanous regression (F test) showed the independent variables had a significant influences on the dependent variable (Job Satisfaction). The magnitude of influence independent variables was 70,8% and the remaining 29,5% was influenced by other variables.The result of this research showed that role conflict and emotional intelligent had significant influence on teacher’s job satisfaction. Partially, role conflict have negative significant influence to teacher’s job satisfaction, while emotional intelligence on teacher’s job satisfaction in positive significant.  Keywords: Role Conflict, Emotional Intelligance and Job Satisfaction
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2012-2013 Syafrinaldi, Kiki; -, Zirman; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to test the effect of the board of directors, independent directors, the intensity of the board and the influence of corporate social responsibility to corporate value. The population in this study was all banks in Indonesia Stock Exchange as many as 33 companies. This study used purposive sampling method, then there are 31 conventional banks that listed in Indonesia Stock Exchange on 2012-2013 that meets the criteria of the sample. Analysis of data using multiple regression models. The study states that the Board of Directors does not have a significant effect on firm value. Independent Commissioner has a significant effect on the corporate value. The intensity of the Board have a significant effect on firm value. and Corporate Social Responsibility (CSR) has a significant effect on firm value. This means the Commissioner of the Independent, and the intensity of the Board of Corporate Social Responsibility (CSR) which is a factor that needs to be used as a material consideration in the management of the corporate value.Keywords: Board of Directors, Independent Commissioner, Intensity Board and Corporate Social Responsibility (CSR), Corporate Values
ANALISIS PENGARUH ASET PAJAK TANGGUHAN, ASIMETRI INFORMASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2010-2012 Stella Mettawidya; Hardi -; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to analyze of deferred tax assets, information asymmetry, and firm size effect on earnings management in LQ45 companies listed in Indonesia Stock Exchange 2010-2012. Independent variables used in this research is the deferred tax assets, information asymmetry, and firm size, while the dependent variables used in this research is earnings management. The research sample in this research consisted of 18 companies listed in LQ45 Indonesia Stock Exchange in the period 2010-2012, which were selected based on specific criteria by using purposive sampling method. Analysis of the data used in this research is multiple regression analysis were processed using SPSS version 17. The results of the conducted research simultaneously shows, deferred tax assets, information asymmetry and firm size has a significant influence on earnings management with value of Fhit> Ftable (5.034> 2.790). In contrast, the partial test results show that the: (1) the deferred tax assets do not have a significant effect on earnings management with a significant level or pvalue of 0.061, (2) information asymmetry significant effect on earnings management with a significant level or pvalue of 0.043, and (3 ) firm size have a significant effect on earnings management with a significant level or pvalue of 0.001.Keywords: earnings management, deffered tax asset, information asymmetry, and firm size.
PENGARUH RED FLAGS, SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG, DAN MEDAN YANG TERDAFTAR DI IAPI 2013) Sandi Prasetyo; Kamaliah -; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Fraud and error is very different, which sets it apart is the underlying action, whether the act was committed intentionally or not. If the act was committed intentionally, then it is called fraud (fraud) and when the act was committed by accident, then it is called by mistake (error). The purpose of this study is to look at the effect of red flags, the auditor's professional skepticism, competence, independence, and professionalism to the auditor's ability to detect fraud. This research was conducted auditor in KAP in the Pekanbaru, Padang, and Medan. From the test results it is known that the red flags, the auditor's professional skepticism, competence, and professionalism affect the auditor's ability to detect fraud. While not affect the independence of the auditor's ability to detect fraud.Keywords: Red Flags, Auditor Professional Skepticism, Competence, Independence, professionalism and ability Auditor in Detecting Fraud.
PENGARUH TINDAKAN SUPERVISI, KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASIONALTERHADAP KEPUASAN KERJA AUDITOR BPKP PERWAKILAN DAERAH RIAU Rizky Andrian; Nur Azlina; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to test empirically the effect of actions that supervision, professional commitment and organizational commitment on job satisfaction auditors. The population in this study is the Public Sector Auditors who worked in Various Government Agencies Prov. Riau. sample in this study consisted of Auditor Candidate totaling 18 people, numbering Executive Auditor totaled 18 people, Implementing Advanced Auditor numbered 1, Auditor Supervisor of 20 people, first auditr amounted to 4 people and young auditors and auditors of 35 people associate amounted to 14 people. The total sample in this study amounted to: 110 people. Analysis of research on the use is to use multiple linear regression equation with SPSS (Statistical Product and Service Solutions). The results showed that the supervision Based on the results of action research which is represented by the leadership and mentoring aspects significantly influence job satisfaction auditors. Supervision actions are represented by the aspect of working conditions, no significant influence on job satisfaction auditors, supervision actions represented by assignment aspects significantly influence job satisfaction auditors. Professional commitment significant effect on job satisfaction auditor at BPKP Prov. Riau. And organizational commitment has no effect on job satisfaction.Keywords: Action Supervision, Professional Commitment, Organizational Commitment and Job Satisfaction
ANALISIS PERBEDAAN PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN YANG DIKENAI PAJAK PENGHASILAN FINAL DAN PERUSAHAAN YANG DIKENAI PAJAK PENGHASILAN TIDAK FINAL Mimi Sartika; Zulbahridar -; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aims to analyze the difference of tax avoidance on companies that deducted final tax and companies that deducted non final tax. Object of study is construction companies, real estate companies, non-construction companies, and non-real estate companies that listed on the Indonesia Stock Exchange period 2009-2013. Determination of the sample is done by using purposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. The method of analysis used independent sample t-test. The results of this study showed that the companies deducted non final tax tend to do tax avoidance rather than companies that deducted final tax measured by effective tax rate, cash effective tax rate and book tax difference. But, measured by tax planning showed that the companies deducted final tax tend to do tax avoidance rather than companies that deducted non final tax.Keywords: tax avoidance, final tax, non final tax, effective tax rate, cash effective tax rate,book tax difference, and tax planning.
PENGARUH INSIDER OWNERSHIP, FIRM SIZE, FIRM GROWTH, DAN BUSINESS RISK TERHADAP KEBIJAKAN HUTANG PADAPERUSAHAAN PERBANKAN GO PUBLIC DI BURSA EFEK INDONESIA Reji Hendria; Muhammad Rasuli; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

The purpose of this study was to examine the influence of insider ownership, firm size, firm growth and business risk on debt policy. This study is a replication of the study Murni and Andriana (2007). It is also intended to test the results of previous studies in different contexts. The population in this study is a banking company that is listed on the Indonesia Stock Exchange from 2010 until 2012. From sampling criteria specified, acquired 10 banking companies can be said to be worthy of being a sample of annual reports from 2010 to 2012. Processing of the data in this study using multiple regression analysis models with SPSS 17.0 The results show that insider ownership, firm growth and business risk has no effect on debt policy. Conversely firm size has an influence on debt policy.Keywords: insider ownership, firm size, firm growth, business risk and debt policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Pratama, Atma; Anugerah, Rita; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure in annual report in Indonesia. Factors tested in this study are ownership dispersion, firm age, leverage, return on equity. Collecting data is using porposive sampling methode to the manufacturing companies that listed in Indonesian Stock Exchange during 2012. This study uses content analysis to measure the extent of voluntary disclosure. There are 103 voluntary disclosure items to detect the extent of voluntary disclosure. This study used agency theory, stakeholder theory, and signal theory to explain lingkage between variables. This research uses multiple regression that use to examine the influence of firm characteristics on voluntary disclosure in annual report. The result of this research showed those independent variables that have significant influence on extent of voluntary disclosure is leverage and return on equity. However, firm age and ownership dispersion do not show significant influence on the extent of voluntary disclosures.Keywords: Annual Report, Firm Characteristics, Voluntary Disclosure, Voluntary Disclosure Items.
PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTABILITAS, DAN ETIKA TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Kantor Akuntan Publik di Provinsi Riau dan Kepulauan Riau) Ayu Ichwanty; Raja Adri Satriawan; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of competency, independency, due professional care, accountability, and ethics to audit quality on Public Accounting Firm (KAP) in Province of Riau and Riau Islands.The population in this study are all auditors who worked at the KAP in Province of Riau and Riau Islands. Sampling was conducted using a simple random sampling method and number of sampling is 40 respondents. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study proved that competency, independency, due professional care, accountability, and ethics significantly influenced to audit quality. Magnitude of the effect (coefficient determination) caused by competency, independency, due professional care, accountability, and ethics is 52,1% to dependent variable, while the remaining 47,9% is influenced by other variables not examined in this study.Keywords: Competency, Independency, Due Professional Care, Accountability, Ethics, and Audit Quality.

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