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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 AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH SKPD DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL PEMODERASI KAB. KUANTAN SINGINGI Ernawilis -; Azwir Nasir; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to test effect of accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance, and to test internal control will moderating effect accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. This research is survey method. The population in this study is SKPD in the government of Kuantan Singingi regency. The selection the sample with purposive sampling method with total 84 respondents. The data used in this study is primary data. Data was collected by distributed questionnaires. The tecnik of analysis are using multiple linear regression using SPSS 21 sotware.The findings in this study are: accountability publik, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. While the internal control can moderating accountability publik, and participation in budget preparation effect partially on local government performance, and internal control can’t moderating the clarity of budget goal, and structure decentralized effect partially on local government performance.Keywords: Accountability, Budget, Decentralized, Control, and Performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH (Study Empiris Pada SKPD Kabupaten Indragiri Hulu) Melvi Olinda; Vince Ratnawati; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of the good government, internal control, organization culture, leadership style, organization commitment on governance performance. The population in this study were employed who worked in the SKPD Kabupaten Indragiri Hulu (30 government agencies). The sampling method used in this study is proportioned stratified random sampling method. The respondent in this study is the employee Eselon III and Eselon IV SKPD,. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the good governance, internal control, leadership style, organization commitment has significantly effect on local government performence. Whereas the organizational culture does not affect the performance of local governments. The magnitude of the effect (R2) the good governance, internal control, organization culture, leadership style, organization commitment, the performance of local governments was ,53%. While the remaining 47% is influenced by other independent variabel that are not observed in this study.Keywords: good government, internal control, organization culture, leadership style, organization commitment.
PENGARUH PROFESIONALISME, LINGKUNGAN KERJA, KECERDASAN EMOSIONAL, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PENGELOLA KEUANGAN (STUDI KASUS PADA SKPD KOTA PEKANBARU) Muhammad Arrijalul Akbar; Desmiyawati -; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to to test and prove empirically the effect of professionalism, work environment, emotional intelligence, leadership style and organizational culture to financial management performance in SKPD Pekanbaru. This research is conducted on 29 working units in Pekanbaru by using questionnaires. The sample in this study amounted to 58 respondents, while the population are involved parties in financial management in the work unit Pekanbaru. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that professionalism, Emotional Intelligence and organizational culture affects the performance of financial management, whereas the work environment and leadership style does not affect the performance of financial management. Donations influence of independent variables on the dependent variable amounted 77.5%.Keywords: performance, professionalism, environment, intelligence, leadership and culture.
PENGARUH OBJEKTIVITAS, PENGALAMAN KERJA, DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Inspektorat Provinsi dan Kota di Riau) Diven Kresnhadi Satra Pradana; Andreas -; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to see the effect of Effect of Objectivity, Work Experience and Integrity to Audit Quality with Auditor’s Ethic as Variable of Moderation. Research carried out on 3 working units i.e Inspectorate of Riau Province, Pekanbaru City and Dumai City on 2015. Sample used as respondens were taken by using proposive sampling method. Each population is represented by auditor and Supervisor of Government Business’s Organizer at region (P2UPD). Questionnaires were distributed to 74 respondents, and successfully reassembled with complete answers obtained from 65 respondents. Data were collected from 65 respondents further data were analyzed by using software of SPSS version 20.0 using descriptive statistical analysis and multiple linear regression analysis to generate the classical assumption, the model data analysis, coefficient of determination and prove the hypothesis. The results partially or simultaneously find that the variable of objectivity, work experience, integrity and auditor’s ethic as moderation effects the audit quality.Keywords: Objectivity, Work Experience, Integrity, Auditor’s Ethic, and Audit Quality
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Cristy, Nia; Tanjung, Amries Rusli; Darlis, Edfan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to know the effect of firm’s characteristics to human resource accounting disclosure (HRAD). This HRAD is measured uses 16 index of Mamun (2009) study. The population in this study is manufacturing company that listing in Indonesia Stock Exchange in 2011-2013. The sampling technique using purposive sampling method so from 148 companies only 60 that appropriate criteria with total observation 180 companies during 3 years. The data of this research is using secondary data with collecting data method by downloading annual report on web BEI. Analysis data method that is used in this study is multiple linear regression with helping of software SPSS 17.0 version.The results of this study show that firm’s age and product diversification have effect on HRAD with significant rate 5% (b3=0.024, b4=0.000). While firm’s size and profitability have no effect on HRAD with significant rate 5% (b1=0.425, b2=0.501). The R-square value is equal to 0.149, which means 14.9% of independent variables in this study could affect the dependent variable. While remaining 85.1% is explained by other variables that are not included in this study.Keywords: Firm’s Size, Profitability, Age, Product Diversification, and Human Resource Accounting Disclosure (HRAD)
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH MELALUI KOMITMEN ORGANISASI DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada SKPD Kabupaten Bengkalis) Nabilah, Dea Mayang; Ratnawati, Vince; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The objectives of this study were to prove empirically that organizational commitment job-relevant information might act as an intervening variable affecting the relationship between budgetary participation and managerial performance. Data for this study were collected by using 90 questionnaires, which were distributed to employee with 3rd and 4th grade echelon at 33 Government Offices in Bengkalis District. The sampling method used is purposive sampling. In total 68 questionnaires received were complete and hence usable in analysis. Using path analysis with SmartPLS 3.0 software, the result of this study indicates that the budgetary participation did not effects on managerial performance directly, but has indirectly possitive and significant effects through job relevant information. Meanwhile, budgetary participation positively influence organizational commitment but did not influence managerial performance trough organizational commitment as intervening variable.Keywords: budgetary participation, commitment, job-relevant information, managerial, performance.
ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM, VOLUME PERDAGANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Tiya Mardiyati Dalimunthe; Zulbahridar -; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to obtain empirical evidence and to analyze the differences in stock price, trading volume, and the abnormal return on the growth company and ungrowth company before and after the stock split announcement. This study uses 64 companies listed on the Indonesian Stock Exchange (BEI) that the stock-split in the range of 2007-2014. Sum of 53 companies for growth sample’s companies, and 11 sample firms for ungrowth companies. Categorizing the growth and ungrowth companies using IOS (Investment Opportunity Set) proxy MVEBVE (Market to Book Value of Equity). Data collection techniques in this study is done by using purposive sampling method based on secondary data that are available in the Indonesia Stock Exchange website. The method of analysis used Wilcoxon signed rank test and Mann-Whitney test with IBM SPSS version 20 for Windows. Research shows that there are significant differences in the average stock price of ungrowth company, the average TVA on growth company, AAR on growth company and ungrowth companies before and after the stock split and the average stock price and the average TVA between the growth company and ungrowth company after the stock split. Where significant difference were not found in the average stock price of growth company, the average TVA of ungrowth companies before and after the stock split and the AAR between the growth companies and the ungrowth companies after stock split.Keywords: stock split, stock price, TVA, AAR, growth, and ungrowth company
PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL, RISIKO KESALAHAN TERHADAP PENURUNAN KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDITOR SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Kantor Akuntan Publik di Sumatera Bagian Tengah) Pretty Sakta Riny; Emrinaldi Nur DP; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Audit Quality is assessment of the process in conducting the audit tasks performed by an auditor thus generating an audit report are assessed based on factors that may effect the audit quality. The reduced audit quality behaviour can cause the low users confidence of audit report thus becoming a threat to the audit profession. The purpose of this research was to analyze the direct effect of the complexity of audit variable, locus of control and risk of error toward the reduce audit quality, and to examine the indirect effect between the complexity of audit, locus of control and risk of error to the reduce audit quality with auditors’ dysfunctional behavior as the intervening variable. The data collection of this research was using questionnaire method that distributed to 85 auditors working at Public Accounting Firm (KAP) in central Sumatra. The numbers of auditors who became research sample were 52 auditors from 17 public accounting firms. The collected data were analyzed by using Partial Least Square (PLS). 10 hypotheses are used for get the final research. It showed that the complexity of audit, locus of control, and risk of error affect the reduce of audit quality. This study showed that the complexity of audit and locus of control had effect toward dysfunctional behavior, whereas the risk of error variable did not have any effect toward the audit dysfunctional behavior.This study also showed that the dysfunctional behavior affect the reduce audit quality. When the independent and dependent variables were mediated by dysfunctional behavior, it showed that the complexity of audit, locus of control, and risk of error indirectly affected the reduce audit quality with auditors’ dysfunctional behavior as the intervening variable.Keywords: complexity of audit, locus of control, risk of error, reduce audit quality, and auditors’ dysfunctional behavior.
ANALISIS PERBEDAAN TINGKAT PEMAHAMAN WAJIB PAJAK BADAN DAN FISKUS TERHADAP PENGETAHUAN UMUM PERPAJAKAN, AKUNTANSI PAJAK, PERENCANAAN DAN PENGGELAPAN PAJAK DI KPP MADYA BATAM Yanti, Novi; Agusti, Restu; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study analyzes the level of understanding of the corporate taxpayer and the tax authorities on tax planning and tax evasion in the city of Batam. This study aims to determine how well the level of understanding of the corporate taxpayer and the tax authorities to the general knowledge of taxation, tax accounting, tax planning, and tax evasion. The sample in this study is the corporate taxpayer and the tax authorities who listed at KPP Madya Batam. Total processed questionnaires consisting of as many as 71 tax corporate and 20 tax authorities. Processing data using the Independent T-test. The results prove that there is no a significant difference in understanding of the general knowledge of taxation between the taxpayer and the tax authorities, but there is a significant difference in understanding of the tax accounting, tax planning and tax evasion. Level of understanding of the difference is due to the educational background, training followed, and work experience.Keywords: taxpayer, knowledge, planning, and evasion.
FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Perguruan Tinggi dengan Program Studi Akuntansi yang Berakreditasi B yang terdapat di Pekanbaru) Annisa Rindani; Kennedy -; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of; intrinsic factors of work, financial rewards, labor market consideration, work social values, professional training, and professional rewards in choosing career as public accountant. It is expected that this research can help the students in considering the career they will choose. The sample of this research is the accounting students in University of Riau (UR), State Islamic University (UIN), and Islamic University of Riau (UIR) in Pekanbaru. The data is collected by using questionnaire survey. From 100 questionnaires given, 100 questionnaires are given back to the researcher, and the totals of questionnaire that can be analyzed are 92 questionnaires. The data collected is analyzed by multiple regression by using SPSS version 17.0. The result of this research showed that intrinsic factors of work, financial rewards, consideration of labor market and professional training has influence in career choosing as public accountant. Whereas, work social values and professional rewards do not has influence in career choosing as public accountant.Keywords: accounting students, career choosing, and public accountant.

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