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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 DIFERENSIASI KUALITAS AUDIT, KESULITAN KEUANGAN PERUSAHAAN, OPINI AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN FEE AUDIT TERHADAP PERGANTIAN KAP (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013) Fajrin, Febrika; -, Kennedy; Hanif, Rheny Afriana
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 was aim to examined the influence of the differentiation of audit quality, financial distress, audit opinion, institutional ownership and audit fee to auditor switching. This research is expected to be a reference for the stakeholders to look at the motivation of management to maintain or make the auditor switching. The sample used in this study are manufacturing companies listed on the Indonesia stock exchange in the period 2011-2013. Total sample in this research 132 companies using purposive sampling.Companies that a sample of this is the company that contains information that covers all operational definition of research, namely: the company decreased audit quality (affiliated Big 4), the company is experiencing financial distress, giving an unqualified audit opinion, institutional ownership of the company, and fee audit. Data were analyzed using logistic regression (logistic regression) with the help of a computer program SPSS version 17.0. Results of this research are that institutional ownership dan audit fee has significant effect on auditor switching. While other factors like the differentiation of audit quality, financial distress, and audit opinion do not have significant effect on auditor swithing.Keywords: audit switching, differentiation of audit quality, financial distress, institutional ownership, audit fee.
PENGARUH INFORMASI LAPORAN ARUS KAS, DEVIDEND PAYOUT RATIO (DPR), ECONOMIC VALUE ADDED (EVA) TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA (Studi Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2013) Stifany Ayuningrum; Hardi -; Alfiati Silfi
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 study is to find out the relationship between cash flow statement, devidend payout ratio and economic value added toward the trading volume stock at LQ 45 companies which are listed at Indonesia Stock Exchange in the year 2010-2013. The population in this study is all LQ 45 companies listed on the Indonesia Stock Exchange (IDX) 2010-2013. The population is as much as 45 companies. The sample size is as much as 24companies, analysis of data using multiple regressions. Based on the results obtained from the results of the data analysis, it can be concluded that the Cash flow from operation and cash flow from funding has no significant effect on Stock trading volume, Economic value Added does not have a significant effect on the Stock trading volume, Cash flow from investment has a significant effect on stock trading volume and last Devidend payout ratio has significant effect on Stock trading volume.Keywords: Cash Flow Statement, Devidend Payout Ratio (DPR), Economic Value Added (EVA),and Stock Trading Volume.
PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING SISTEM INFORMASI (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang) Mutiara Jelista; Hardi -; Julita -
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 examine the effect of audit complexity, budget pressures of time, and experience of auditors on audit quality by moderating variable understanding of information systems. The population in this study were senior auditors and junior auditors in the firm in Pekanbaru, Medan and Padang, with a total population of 99 auditors. The samples are taken using simple random sampling method, so the number of samples obtained from the calculation formula of determining the total sample of 50 respondents. Primary data collection method used is questionnaire method. Of the 99 questionnaires distributed there are 59 questionnaires returned and used as a sample. The data analysis technique used in this test is multiple regression and regression interactions. Results of hypothesis testing in this study show that, the variable complexity of the audit time budget pressures and experience of auditors variable effect on audit quality. The moderating variable understanding of the interaction of information systems of the variable complexity of the audit time budget pressures and experience of auditors no effect on audit quality.Keywords: Audit, Budget, Auditors, Information Systems and Quality.
PENGARUH CORPORATE GOVERNANCE DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Diana Lestari; Raja Adri Satriawan; Supriono -
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 examine the influence of Corporate Governance and inventory intensity to tax management. Corporate governance consisting of number board of commissioner, percentage Independent Commissioner, Audit Committee, and compensation of commissioner and executive. This study is manufacture companyfor years 2011-2013 selected by using method of pusposive sampling. There are 147 companies fulfilling criterions. This study used Multiple regression analysis was conducted using SPSS version 17.00 for windows. The result of this study that the variables that affect the tax management is number board of commissioner, independent commissioner, audit committee, and compensation of commissioner and excecuive. While variable that did not affect the tax management is inventory intensity.Keywords: tax management, corporate governance, and inventory intensity
PENGARUH KUALITAS AUDIT, LIKUDITAS, KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENGUNGKAPAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Syafriliani -; Zulbahridar -; Elfi Ilham
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 at examining the effect of audit quality, the financial condition, size, growth, and the previous year's audit opinion on audit going concern disclosure. The population of this study are manufature companies listed on the Indonesian Stock Exchange (BEI), from 2011 to 2013. The samples of the study are all companies were selected by purposive sampling method. Based on the criteria, 40 companies were chosen as the samples of this study. Data analysis usied Logistic models (logit). The study states that the company's financial condition and the previous year's audit opinion had a significant influence on the auidt going concern opinion on manufacturing companies during the period 2009 to 2011. While the quality of public audit, company size and growth do not significantly influence the audit going concern opinion. Value of determination coefficient of 0.432, which means that the variability of the dependent variable can be explained by the independent variable as 43.20%, while the remaining variables 56.80% is explained by the variability of other variables outside the model study.Keywords: Quality, Financial, Size, Growth and Audit
PENGARUH GENDER, KOMPLEKSITAS TUGAS DAN PRESEPSI ETIS TERHADAP PERTIMBANGAN AUDIT (Studi Pada Kantor Akutan publik di Wilayah Sumatera) Rahayu, Listia Rini; -, Kamaliah; Safitri, Devi
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 was aimed at investigating empirically the effect of gender, task complexity, and ethical perceptionon audit judgment. This study was a quantitative research that used primary data collected by questionnaire. The population consisted of auditors who worked with Sumatera KAP Representative, while the sampling technique used was purposive sampling with the criteria of auditors as follows. They have worked for more than one year and have audited for at least 10 times. The sample used in this study were 62 respondents senior auditors, junior auditor, suvervisor and partners (KAP) in Sumatra. Management and analysis of data using multiple linear regression analysis with SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that gender effectiveness, the complexity of the task and perception positive effect on audit judgment. The coefficient of determination in this study was 62.1% against the judgment of the audit, while the remaining 37.9% is influenced by other variablesKeywords: gender, task, ethical and audit judgment
ANALISIS FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN (Survey Pada Perusahaan Perdagangan, Jasa dan Investasi di BEI 2013) Satria Muharofiq; Desmiyawati -; Sem Paulus
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 provide a general overview of trends in practice income smoothing and the factors that influence it. And measure whether the company size, level of probability, Financial Leverage factor, Net Profit Margin and Varian Value Equity income smoothing effect on the occurrence of the companies listed in the Indonesia Stock Exchange.This study using purposive sampling technique in which this study took company data trade, services and investments are listed on the Stock Exchange in the period 2013. The population of this research the population were 113 companies with a selected sample of the sample is based on research criteria Inroads as many as 51 companies sampled. The analysis method used in this research is descriptive method, by doing alalisis partially and simultaneously (multiple linear regression analysis with SPSS version 17.0).the testing that has been done from the result, simultaneous regression test (TestF) showed that all independent variables in this study did not have a significant effect on the variable income smoothing. Partial regression test (t test) showed that each variable testing indicate that all of these variables did not have a significant effect on income smoothing is visible from t value of all the independent variables is smaller than t table. And also the significant value of all these variables is greater than the probability value is equal to 0.05 so that it can be concluded that the independent variables in this study had no effect on the dependent variable.Keywords: Company size, Profitability, Financial Leverage, Net Profit Margin and Variance Value of shares.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, KOMITMEN TUJUAN ANGGARAN, DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perbankan di Kota Pekanbaru) Utamy Riska Khairani; Azwir Nasir; Elfi Ilham
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 was aimed to examine the direct effect of budgetary participation to managerial performance, and also indirect effect of budgetary participation to managerial performance with distributive fairness, procedural fairness, budget goal commitment and job relevant information as intervening variables. Collecting data of this study using a questionnaire submitted to111 lini manager/divisi/staff/employees who work at Perbankan in Pekanbaru. From questionnaires distributed 100 questionnaires (90%) ware completed and can be processed. Data analysis for hypothesis test was done with Partial Least Square (PLS). Result of this study give evidence that budgetary participation have significantly effect to managerial performance;it didn’t find indirect effect between budgetary participation to managerial performance through distributive justice and procedural fairness; budgetary participation have indirect effect to managerial performance through budget goal commitment and job relevant information.Keywords: participation, budgetary, performance, fairness, and commitment.
PENGARUH UKURAN PERUSAHAAN, EFEK BID-ASK, LIKUIDITAS DAN HIPOTESIS REAKSI BERLEBIH TERHADAP FENOMENA PEMBALIKAN HARGA SAHAM PADA EMITEN INDEKS KOMPAS 100 DI BURSA EFEK INDONESIA PERIODE 2009-2013 Pamela, Liely; -, Kamaliah; Safitri, Devi
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 determine the size of the company, the Securities Bid-Ask, liquidity, excessive reaction hypothesis significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013. This study uses the documentation, which the authors mmelakukan retrieval of data that has been provided by the Issuer Company Kompas 100 index in the Indonesia Stock Exchange Period 2009-2013. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Effect size of the company, the Securities Bid-Ask, Liquidity, reactions hypothesis Excess significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013 through multiple correlation coefficient (R) of 0.562 or 56.2% and strong relationship.Keywords: company, likuidity, stock and issuers index.
PENGARUH PENGENDALIAN INTERNAL, AKUNTABILITAS, TEKANAN EKSTERNAL DAN KOMITMEN PIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Pekanbaru) Amelia, Rossa; 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

The purpose of this research was to examine the influence of internal control, accountability, external pressure and leader commitment on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting department in Pekanbaru City Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units). Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that internal control, accountability, external pressure and leader commitment had significant influence on transparency of financial reporting.Keywords: transparency, accountability, pressure, and commitment.

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