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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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PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada SKPD Kota Pekanbaru) Naipospos, Hevyana; Taufik, Taufeni; -, Julita
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 research is to examine and analyze the effects of budget participation, budget goal clarity and budget evaluation againts the performance of local government apparatus in Pekanbaru city. The population in this research is local government apparatus is in SKPD (Service, Office, Agency) which includes 17 Service, 2 Offices and 7 Agencies, totally 26 units SKPD. The sampling technique using purposive sampling method. While the sample in this research is head of SKPD, head of planning and head of public and personnel, overall there are 3 respondents at each Service, Office and Agency. So the respondent in this research as many as 78 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results of this research that budget participation thitung>ttabel (2,164>1,994), budget goal clarity thitung>ttabel (3,552>1,994), and budget evaluation thitung>ttabel (3,811>1,994), affect the performance of local government apparatus.Keywords: Budget Participation, Budget Goal Clarity, Budget Evaluation, Performance Apparatus
PENGARUH KOMPONEN KECERDASAN EMOSIONAL TERHADAP TINGKAT STRES KERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK (KAP) DI PEKANBARU DAN MEDAN) Delia -; Vince Ratnawati; 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

This study to examine the influence of emotional intellegence, they are introduction of self, self-control,motivation, emphaty and social skills in auditor’s work stress.The samples in this study were auditors working at public accountants office (KAP) which registered in Pekanbaru and Medan. Methods of data collection in this study is the method of quesionnaire survey using instruments that are delivered directly to the public accountants office which registered in Pekanbaru and Medan. The respondents are used in the analysis were 55 respondents (42.3%). Methods of Analysis is conducted with a multiple regression a analysis using SPSS (Statistical Product and Service Solution) version 17.The results of this study, concluded introduction of self, self-control, motivation, social skills were have negative effect to auditor’s work stress. Whereas empathy was have positive effect to auditor’s work stress.Keywords: Auditor’s Work Stress, Introduction Self, Self-control, Motivation, Empathy, and Social skills.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETIDAKPATUHAN WAJIB PAJAK (Studi Empiris Pada Pengusaha UMKM Di KPP Pratama Pekanbaru Senapelan) Yola Febriani Syahputri; 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 study aimed to examine the influence of attitudes, subjective norms, moral obligation, perceived behavioral control and knowledge of taxation on the intention to behave noncompliant and noncompliance behavior of taxpayer.This study used purposive random sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of a questionnaire, while the data analysis technique used is Partial Least Square (PLS) with SmartPLS software version 2.0. The results showed that the attitude has positive and significant effect on the intention to noncompliant, subjective norm has positive and not significant influence on the intention to noncompliant, moral obligationhas positive and significant effect on the intention to noncompliant, perceived behavioral control has positive and not significant influence on the intention to noncompliant and noncompliance behavior of taxpayers, knowledge of taxation has positive and significant effect on the noncompliance of taxpayer and intentio has positive and significant effect on the noncompliance behavior of taxpayer.Keywords: attitudes, subjective norms, moral obligation, perceived behavioral control, knowledge of taxation, intention, taxpayer noncomliance.
PENGARUH PENGALAMAN, BEBAN KERJA, DAN PELATIHAN TERHADAP SKEPTISME DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Pada Auditor di BPKP Perwakilan Provinsi Riau) Ulfa Novita; Andreas -; 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 was aimed to examine the direct effect of audit experience, workload, training and skepticism to fraud detection ability of auditors, and also indirect effect of audit experience, workload, and training to fraud detection ability of auditors with skepticism as intervening variables. Collecting data of this study using a questionnaire submitted auditors who work at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Riau Province Representation. A total respondents used in this research is 48 respondents. Data analysis for hypothesis test was done with Partial Least Square (PLS). Result of this study give evidence that experience, workload, and training have significantly effect toward skepticism; training and skepticism have direct effect toward fraud detection ability of auditors, didn’t find direct effect of experience and workload toward fraud detection ability of auditors; experience, workload, and training have indirect effect toward fraud detection ability of auditors through skepticismKeywords: experience, workload, training, professional skepticism, and fraud detection ability of auditors
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DARAH KABUPATEN/KOTA (STUDI EMPIRIS KABUPATEN/KOTA DI PULAU SUMATERA) Maiyora, Gita; -, Yusrarlaini; Natariasari, Rizka
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 aims to demonstrate empirically the effect caused by the variable size, wealth, the size of local government leglislatif, leverage and intergovernmental revenue effect with the financial performance of local government regency/municipal in Sumatra Island. This study uses purposive sampling with 83 samples obtained from regency/municipal in Sumatera Island. Data analysis techniques used in this study is multiple regression analysis with SPSS 16. The results showed that the regression equation indicates that the variable size has a positively significant effect to the financial performance where the significant value are 0,005 < 0,05 and value of tcount > ttable 2.862 >1.992. and variable intergovermental revenue has positive value and significant impact on financial performance where the significant value are 0,000 < 0,05 and value of tcount > ttable 5.279>1.992. While the variable wealth and the size of the legislature (DPRD) has not significant influence to the financial performance of the region with significance greater than 0.05.Keywords: size, wealth, the size of the legislature, leverage, intergovernmental revenue, financial performance of local government
PENGARUH KOMITMEN ORGANISASI DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS: KANTOR AKUNTAN PUBLIK PEKANBARU, BATAM, DAN MEDAN) Wulandari, Riezki; Satriawan, Raja Adri; 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

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Abstract

This research aims to analyze and gets empirical prove at the effect of organizational commitment and role ambiguity on auditor performance with motivation as moderating variable. Respondens in this research is auditors who work in public accounting firm at Pekanbaru, Batam and Medan. The samples is selected by using purposive sampling, collection data method by using questionnaires with the number of sample of this research was 145 auditors from 29 public accounting firms. This research is a quantitative model with data analysis methods and regression analysis using multiple regression analysis and regression moderate. SPSS software version 17 to process data. The results of this research indicate that organizational commitment and role ambiguity have effect to auditor performance. Motivation is a moderating variable between influenced of organizational commitment and role ambiguity to auditor performance.Keywords: organization commitment, role ambiguity, motivation and auditor performance
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), ASIMETRI INFORMASI, UKURAN PERUSAHAAN, LAVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2011-2012) -, Darmawan; -, Desmiyawati; -, Rofika
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 research is to explore the influence of institutional ownership, managerial ownership, audit committee, audit reputation, information asymetry, firm size, laverage to earning management in manufacturing company. The semple of this researchs is manufacturing company listed onthe Indonesia Stock Exchange period2011-2012. The sampling design of this research is purposive sampling with the final sample 60 companies. The data analysis technique used in this research is classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and multiple regression. The results of this research showed that institutional ownership, audit reputation, firm size, and laverage influence toearning management, while managerial ownership, audit committee, and information asymmetry does not influence the earning management.Keywords: Good Corporate Governance (GCG), Information Asymetry, Firm Size, Laverage, Earning Management.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Kasus pada Pemerintahan Kota Pekanbaru) Fera Maydia Sari; Taufeni Taufik; Devi Savitri
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 research is to examinate and explain the effect of presentation of local financial report and accessibility of local financial report againts the use of local financial information. The population in this research is external user of financial report in government Pekanbaru which includes member of DPRD, Inspektorat personel and BPK personel. The data were analyzed to test the hypothesis using multiple regression analysis approach. The result of this research show that presentation of local financial report and accessibility of local financial report affect the use of financial report.Keywords: Presentation Of Local Financial Report, Accessibility Financial Report, and The Use Of Financial Report.
PENGARUH FAKTOR SITUASIONAL DAN FAKTOR KARAKTERISTIK PERSONAL AUDITOR TERHADAP PREMATURE SIGN OFF (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang dan Palembang) Akbari, Akhirumi Zakiah; DP, Emrinaldi Nur; Hariyani, Eka
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 are to analyze time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention that can affect the premature sign off. The population was all the independent auditor who worked at the KAP in the city of Pekanbaru, Padang and Palembang. While the sample of this research in the KAP auditors work in Pekanbaru, Padang and Palembang with 82 sample auditors. Methods of data collection in this study is a survey method with a questionnaire instrument. Method of data analysis used to test the quality of the data that include validity, reliability testing, and hypothesis testing is the analysis of the multiple linear regression using software SmartPLS Version2 M3. Hypothesis testing using partial least square test showed that the variables time pressure, audit risk, review procedures and quality control, materiality and locus of control significantly influence the premature sign off. While the variable self esteem in relation to ambition and auditor turn over intention does not directly affect the premature sign off. Value of R-Square indicates that the variables jointly time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention contribute to the dependent variable (premature sign off) of 44.8%, while the remaining 55.2% is explained by other variables outside the research model.Keywords: premature sign off, situational factor and personal characteristic factor auditors
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KELONGGARAN ANGGARAN DENGAN ASIMETRI INFORMASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA RUMAH SAKIT SWASTA DI PEKANBARU) Ivo Daniel Tambunan; Kirmizi Ritonga; 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

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Abstract

This study aims to determine the effect of participative budgeting to budgetary slack with information asymetry and locus of control as moderated variabels.The research was conducted at private hospital on Pekanbaru with 70 middle managers and low managers, level of the head, head of division, the head field, the head of sub division, and the head of the sub field as a sample. The data was collected by distribution questionnaires to 15 private hospital with data analysis techniques use are Moderated Regression Analysis (MRA) with SPSS 20 for windows.From the result of multiple regression that participative budgeting having a significant effect on budgetary slack, while information asymetry does not significant effect relationship of participative budgeting with budgetary slack, and locus of control having a significant effect relationship of participative budgeting with budgetary slack. The magnitude effect (R2) by these three variabels together to the dependent variabels is equal to 67,80%, while remining 32,30% is effected by the others variabels not examined in this study.Keywords: Participative Budgeting, Information Asymetry, Locus of Control, and Budgetary Slack.

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