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
 57   58   59   60   61 
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE) Rizka Oktagiani; Azwir Nasir; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This aim of this research is the effect of return on asset, leverage, size and fiscal kompensation to the tax avoidance. The sample of this research 17 transportation companies whichh are listed in Indonesia Stock Exchange in the period 2010-2012. To analysis data, the research employes multiple linear regression analysis. The results of this research indicate return on asset, size of company and loss fiscal carryfoward have significant effect on tax avoidance. In contrast leverage has no significant effect on tax avoidance. while the coefficient of determination study was 0.240 %, it’s mean 24 % that’s tax avoidance effect of return on asset, leverage, size of company and loss fiscal carryfoward while 76 % effect other variabel.Keywords: Return on Asset, Leverage, Size of company and loss fiscal carryfoward
PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI SURVEI PADA KAP DI PEKANBARU DAN PADANG) Vivi Aurora Mezal; Amir Hasan; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The study was conducted using a survey method. With the aim to empirical evidence that the effect of leadership style to relation job satisfaction with task complexity and locus of control as moderated of Public Accountant Offices in the city of Pekanbaru and Padang. The population in this study were 13 Public accountant offices in the city of Pekanbaru and Padang. Samples taken are 36 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used MRA (moderated regression analysis) with SPSS Version, 17.0. The results of this study indicate that leadership style effect on the job satisfaction with a t-value of 3,961, 2,032 T-table, a significant 0.000. Leadership style affect on the job satisfaction with moderated by task complexity with a t-value of- 2,603, 2,035 t-table, significant 0.014. Leadership style affect on the job satisfaction with moderated by locus of control with a t-value of 2,296, 2,035 t-table, a significant 0.028.Keywords: Leadership style, task complexity, locus of control and job satisfaction
PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN, KEAMANAN DAN KERAHASIAAN, DAN KECEPATAN TERHADAP INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Rezky Wahyuni; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research was conducted to test whether the perceived of usefulness, perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The study was conducted of the personal tax payer listed in KPP Pratama Pekanbaru Senapelan. A total respondents used in this research is 98 respondents. Method of analysis used in this study is multiple regression analysis with SPSS version 20.0. The result of the study showed that perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The result of the study also showed that perceived of usefulness does not effect the behavioral intensity for the e-filing usage. The magnitude of the effect caused by Adjusted R2 by four variables together is 72.5% of the dependent variable, while the remaining 27.5% is influenced by other variables not examined in this study.Keywords: E-filing, Behavioral Intensity For The E-filing Usage, Perceived Usefulness, Perceived Ease, Security and Privacy, Speed.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN (BUDGETARY SLACK) DENGAN ASIMETRI INFORMASI, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Pemerintah Daerah Kabupaten Rokan Hilir) Ferawati, Dian; -, Yusrarlaini; Savitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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 to test: 1) The effect of Budgetary Participation in the Budgetary Slack. 2) Effect of Budgetary Participation in Budgetary Paricipation in Budgetary Slack with Information Asymetry as Moderating Variabels. 3) Effect of Budgetary Slack with Leadership style as Moderating variables. 4) Effect of Budgetary Participation on Budgetary Slack with Organizational Commitmet as Moderating Variables. The population in this study is SKPD on Kabupaten Rokan Hilir. Data was collected by distributing questionnaires. The findings in this study are: 1) Budgetary Participation significant effect on the Budgetary Slack. Meaning that the first hypothesis in this study received. 2) Information Asymetry significant effect on the Budgetary Slack. Meaning that the second hypothesis in this study recaived. 3) Leader ship style significant effect on the budgetary slack. Meaning that the third hypothesis in this study received. 4) organizational Commitmen significant effect on the Budgetary Slack. Meaning that the fourth hypothesis in this study received. In this study suggested: 1) This research can then consider using a wider research object to the scope of the Province. 2) This study only took Budgetary Participation Variables as Independent Variables and Information Asymmetry, Leadership styles, Organitational Commitmen as Moderating Variables. Therefore to include other Variables that affect the Budget Participation, example: Organizational culture.Keywords: Budget Participation, Budgetary Slack, Information Asymmetry LeadershipStyle, Organizational Commitment
PENGARUH PROFESIONAL JUDGEMENT, PENGALAMAN, KEAHLIAN, PENGETAHUAN AKUNTANSI DAN AUDIT SERTA SKEPTISME AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR Pardede, Hendriko; Rasuli, Muhammad; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study was examining the influence of Profesional judgement, Experience, expertise, knowledge of accounting and auditing, auditor’s professionalism scepticism and the accuracy of audit opinion. Respondents in this study were auditors who worked for the Public Accounting Firm in Palembang, Medan, Pekanbaru. The number of auditor involved in this study were 67 auditors from 14 Public Accounting Firm in Jakarta. The method of determining the sample was using purposive sampling method, while the data processing methods used by researcher was the multiple regression analysis. The result shows that Profesional Judgement, Experience and expertise did not have significantly influence to the accuracy of audit opinion, whereas knowledge of accounting and auditing, and auditor’s professionalism scepticism had significantly and positively influence to the accuracy of audit opinion.Keywords: Profesional judgement , Experience, expertise, knowledge of accounting and auditing, auditor’s professioalism scepticism, the accuracy of audit opinion
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (AUDITOR SWITCHING) Bayu Putra Harvianto; Raja Adri Satriawan; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examined the effects of going concern audit opinion, management change, KAP size,clien size and financial distress on auditor switching. The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that the going concern audit opinion, KAP size, clien size and financial distress had a effect to auditor switching But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Clien size showed coefficient -2,501 with the signification values 0,013. This the decision made is to accept hypothesis H4. And the Financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5Keywords: auditor switching, going concern audit opinion, management change, clien size, financial distress.
PENGARUH UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2012 Dian Putri Manulang; Vince Ratnawati; 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

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

Abstract

The objectives of the research are to find out empirical evidence of the the effect of company size, information asymmetry, and bonus compensation on earnings management. The sample used in this study were 66 companies listed in Indonesia Stock Exchange during the years 2008 to 2012. Data taken from the Indonesian Capital Market Directory (ICMD) and Financial Statements company. The analysis method of this research using multiple regression. Earning management is measured using discretionary accruals. Company size is measured from the natural logarithm of total asset. Information asymmetry is measured using bid-ask spread. And Bonus compensation is measured using dummy variables, if the company gives bonuses compensation to management is given the value 1 and if not 0. The results of this research show that company size has a significant relationship with earnings management. Information asymmetry doesn't have a significant relationship with earnings management. And bonus compensation doesn't have a significant relationship with earnings management.Keywords: company size, information asymmetry, bonus compensation, earnings management
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Azlina Azis; Hardi -; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The study purposed to examine and analyze the differences in ROA, ROE, LDR and CAR between foreign banks and non-foreign exchange banks in Indonesia. Objects in this study is a Foreign Exchange Bank and Non-Foreign Exchange Bank in Indonesia 2008-2012 Period. The sample in this study as many as 24 by using purposive sampling method and type of data is secondary data. The data used is derived from the existing data, as for the analytical method used was Paired Sample t-test. The results of the current testing shows that from 2008-2012 ROE, LDR and CAR had different ratios between the financial performance of foreign banks and non-foreign exchange banks. This happens because foreign banks are not optimally exploit and gain profit opportunities of transactions using foreign currency. While ROA ratios did not different between the financial performance of foreign banks and non- foreign exchange banks.Keywords: Return On Asset, Return On Equity, Loan to Deposit Ratio, Capital Adequacy Ratio and Financial Performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2012 Rahmawati, Siti Hamda; -, Zulbahridar; Lukman, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The company's main goal is to maximize the value of the company. The value of the company is very important because the value of the company reflects the performance of companies that could affect investors' perception of the company. This study aimed to examine the effect of ownership structure consisting of institutional ownership and managerial ownership, dividend policy, debt policy and profitability of the company's value on all companies listed on the Stock Exchange in 2010 until 2012. The enterprise value is calculated by using Tobin's Q Ratio. The population in this study are all companies listed on the Stock Exchange in 2010-2012, where there are 420 companies registered during the study period. The sampling technique used purposive sampling method and obtain the results of 85 companies that meet the criteria of the sample. For the analysis of the data used in this study is multiple regression analysis with the help of computer applications SPSS version 17.0. The results of this study indicate that institutional ownership has no effect on the value of the company with a significance value of 0,939 > 0,05 and the influence of -0.077. For managerial ownership also has no effect on the value of the company with a significance value of 0,451 > 0,05 and the effect of 0,755. For dividend policy has an influence on the value of the company with a significance value of 0,033 < 0,05 and influence of 2,148. For debt policy has an influence on the value of the company with a significance value of 0,012 < 0,05 and effect of -2,232. And to profitability has an influence on the value of company with a significance value of 0,027 < 0,05 and influence of 2,212. This research also obtained the result that the adjusted R Square of 15.2%, which means the value of the company can be explained by 15.2% by institutional ownership, managerial ownership, dividend policy, debt policy and profitability, the rest is influenced by other variables not examined by author.Keywords: Institutional ownership, Managerial ownership, Dividend policy (DPR), Debt Policy (DER), Profitability (ROA), Company Value
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PEMAHAMAN WAJIB PAJAK, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Pengusaha UMKM di KPP Pratama Senapelan) Lidya Puspitasari; 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

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

Abstract

This study aimed to analyze the effect caused by the variable taxpayer awareness, level of understanding of the taxpayer's, the service tax authorities and tax penalties on tax compliance. This study used purposive sampling with 86 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable tax compliance. Partial regression test (t test) showed that all independent variables studied partial effect on the variable tax compliance. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 54.7%, while the remaining 45.3% is influenced by other variables not examined in this study.Keywords: taxpayer awareness, level of understanding of the taxpayer's, the service tax authorities and tax penalties, tax compliance

Page 59 of 272 | Total Record : 2715

 57   58   59   60   61 

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