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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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REAKSI PASAR DI SEKITAR PENGUMUMAN EMPLOYEE STOCK OWNERSHIP PROGRAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Delcia Oktora; Amries Rusli Tanjung; 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 relationship between management and owners of the company is the principal-agent relationship paradigm. And their interest can be different, which was called by the agency problems. For this case, Employee Stock Ownership Program (ESOP) have been created to increase or creating value of the firm and reducing the agency problem. The purpose of this research was to know how the market reaction around the announcement of ESOP and to analyze the difference of market reaction on high growth potential companies and low growth potential companies in January1, 2010 – December 31, 2013. The sampling is selected using purposive sampling on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. The method of analysis for analyzing the market reaction around the announcement of ESOP used one sample t-test and analyze the difference of market reaction on high growth potential companies and low growth potential companies used independent sample t-test. The results of this research showed that there was the positive market reaction around the announcement of ESOP during event window and for market reaction on high growth potential companies and low growth potential companies, there are significant differences in market reaction around the announcement, where the market is likely to react positively to high growth potential companies than low growth potential companies.Keywords: Employee Stock Ownership Program (ESOP), Market Reaction
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP), PENGETAHUAN PENGELOLA DAN KETERSEDIAAN SARANA PRASARANA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD di Kabupaten Kuantan Singingi) Dewi Sartika; Zulbahridar -; 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 aimed to test the effect of the application of accounting standards related to the government, the management of knowledge and the availability of infrastructure to the quality of the financial statements in the local government district Singingi strength. Data was collected by distributing questionnaires to the respondents. The population used in this study is a staff / staff involved in the preparation of the budget, the number of samples taken by 84 people and the samples can be processed. The data analysis technique used to test the hypothesis of the research is multiple linear regression analysis using SPSS softwareversion20.0. These results indicate two variables affect the quality of financial reports and only one variable that does not have an influence on the quality of financial reporting. Two variables that affect the application of accounting standards (SAP), and knowledge managers. While the availability of infrastructure had no effect on the quality of the financial statements.Keywords: government's application of accounting standards (SAP), knowledge managers, facility infrastructures, and quality of financial reporting.
ANALISIS PENGARUH RASIO-RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) Novaliana Rahmi; Taufeni Taufik; 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 purpose of this research was to find out and analyze the effect of return on investment, current ratio, debt to equity ratio and asset growth on dividend payout ratio on the manufacturing companies listed in Indonesia Stock Exchange. The population used in this research is 141 manufacturing companies, and the sample that used is 37 manufacturing companies, analysis of data using multiple regression. Based on the result of the data analysis where t table of -1.982, value of t for return on investment amounted to 4.473 (p value 0.000), current ratio of -1.448 (p value 0.151), debt to equity ratio of -0.715 (p value 0.476) and asset growth amounted to -4.301 (p value 0.000). If the p value is less than alpha (significance) then Ha is accepted, whereas if the p value is greater than alpha (significance) then Ha is rejected. So it can be concluded that the Return on Investment (ROI) significantly affects the dividend payout ratio, current ratio does not significantly influence the dividend payout ratio, Debt to Equity Ratio (DER) did not significantly influence the dividend payout ratio, and growth  asset significant effect on dividend payout ratio. With a total value of R square 0.271, which means that only 27.1% of independent variables had an influence on the dependent variable. While the remaining 72.9% is influenced by other variables not included in the regression model.Keywords: Dividend Payout Ratio, Return on Investment, Current Ratio, Debt to Equity Ratio, and Asset Growth.
PENGARUH KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Vona Dwi Nugraha; Restu Agusti; Devi Safitri
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 research examine the effect of Budget goal clarity, Decentralization and Public accountability on SKPD managerial performance. The population on this research were SKPD at Indragiri Hulu, and sample was determined based on judgement sampling method total 116 and use slovin formula, so that with 54 respondents. Collected with a direct survey using questionnaire that sent to Top and Middle manager at every selected SKPD in the region of Padang. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. This research proves that 1) Budget goal clarity significant positive impact on SKPD managerial performance (H1 accepted), 2) Decentralization significant negative impact on SKPD managerial performance (H2 rejected), 3) Public accountability significant negative impact on SKPD managerial performance (H3 rejected). From this research we can suggest that: 1) For all unit of government in Indragiri Hulu region to increase the implementation of budget goal clarity, decentralization and public accountability. It will give a good impact on managerial performances at the SKPD. 2) For future research, it is better to use a direct interview method to the respondent. So that the answer collected from the respondent are more clearly. 3) For future researcher, it is better to add the other related variable.Keywords: Budget goal clarity, Decentralization, Public accountability, Manajerial performance.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIMALUNGUN Saragih, Charli Andreas; Ratnawati, Vince; 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 aims to test the effect of regional financial statement presentation and accessibility of financial statement for transparency and accountability in financial management. The study was conducted in Simalungun district. Sample in this research are employee of SKPD in Government of Simalungun. The sampling technique using purposive sampling method and there are 62 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analysis approach with tools statistical program, after test the classical assumption are met. The results of this study show that the presentation of the financial report and accessibility of financial report influences on transparency and accountability of financial management of the district.Keywords: financial, accessibility, transparency, and accountability
PENGARUH GOOD GOVERNANCE, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Dumai) Tua, Manuppan Bangun; Taufik, Taufeni; Haryani, 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 aim of this research is to to analyze the effect of good governance, human resource competency and internal control system toward information quality of local government financial statement. The population of this research chief financial subsections and financial staff that work on the unit of Work in Dumai city. The sampling technique using purpose sampling. Total repondent in this research are 64 respondent. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study indicates that good governance, human resource competency and internal control system has influence to information quality of local government financial statement. Based on the calculation of the coefficient of determination (Adjusted R²) obtained a value of 0,771. This shows that the influence of the independent variables in the dependent 77,1% and the remaining 22,9% influenced by other variables.Keywords: Local Government Financial Statement Quality, Information Value, Good Governance, Competency, Internal Control.
PENGARUH SISTEM PENGENDALIAN INTERNAL, SUMBER DAYA MANUSIA BIDANG AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN LAPORAN KEUANGAN SKPD (Studi Persepsian SKPD Se Kabupaten Agam) Seprizal -; Ria Nelly Sari; 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 research aims to examine the effect of internal control system, human resources on accounting division, information technology utilization to reliability of financial statements. This research was opinion research, population of this research was SKPD’s accounting staff. Sampling method used was puposive sampling method. Statistical method to test the hypothesis was multiply regression using software SPSS 20. The result of this research showed internal control system and human resources on accounting division effects the reliability of financial statements but the information technology utilization was not effect the reliability of financial statements. The magnitude (R2) of internal control system, human resources on accounting division, and information technology to reliability of financial statements was 46,4 % and the remaining 53,6% effected by other variable.Keywords: internal control, human resources, information technology, and financial statements
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Ade Saputra; 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 present study was intended to identify the impact of the implementation of government standard accountancy, the system of internal control, and the competency of accounting staff on the quality of the financial statement of the regency government of Kampar. The study was conducted at SKPD governmentof Kampar’ (departments of the regency government of Kampar). The sample was determined using Sampling Purposive Technique and the respondents totaled 96. The data used were the primary data. The data were collected through questionnaire. The data were analyzed using the multiple linear regression analysis assisted with the SPSS version 20.00 program. The result of this study indicated that the government accounting standard ,internal control systemand the human resources competencies and has significantly effect on quality of financial statement. The magnitude of the effect (R2) the government accounting standard, internal control system and the human resources competencies on the quality of the financial statement was 47,7%. While the remaining 52,3% is influenced by other independent variabel that are not observed in this study.Keywords: accounting standard, internal control, competencies, and quality
PENGARUH KESADARAN WAJIB PAJAK, KEGIATAN SOSIALISASI PERPAJAKAN, PEMERIKSAAN PAJAK DAN JUMLAH WAJIB PAJAK YANG TERDAFTAR TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Wielda Permata Sari; Raja Adri Satriawan; 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 research aimed to find out whether taxpayers’ awareness, tax socialization, and tax inspection have a significant influence, The number of registered taxpayers to income tax receivable in Pekanbaru Tampan Tax Authority. Taxpayers’ awareness is measured with the percentage of Income Tax Article 25 monthly tax return that reported on time. Tax socialization is measured by the number of tax socialization events that held by Pekanbaru Tampan Tax Office with the focus on personal taxpayer. Tax inspection is being observed from the number of income tax article 25 tax collection letter that issued for personal taxpayer. The number of registered taxpayers is being observed from The number of registered taxpayers every month. Income tax receivable is being observed from the number of income tax article 25 installment payment revenue that paid by personal taxpayer at Pekanbaru Tampan Tax Office. The data type that being used in this research were quantitative data by using monthly secondary data from fiscal year 2011 until 2014. The applied statistic test was multiple linier regressions. This research proved that taxpayers’ awareness have a significant influence to income tax receivable, tax socialization have a significant influence to income tax receivable, tax inspection simultaneously had no influence and The number of registered taxpayers had no influence to income tax receivable in Pekanbaru Tampan.Keywords: Taxpayers’ Awareness, Tax Socialization, Tax Inspection, Income Tax Receivable, and Income Tax Article 25
PENGARUH INDEPENDENSI, KOMPETENSI, SKEPTISME PROFESIONAL DAN PROFESIONALISME TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (FRAUD) PADA AUDITOR DI BPK RI PERWAKILAN PROVINSI SUMATERA UTARA Sartika Simanjuntak; Amir Hasan; Al Azhar Ali
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 Independency, Competency, Profes-sional Skepticism and Professionalism against Ability to Detect Fraud. The population in this study is auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia’s Supreme Audit Institution) of Sumatera Utara. The sampling technique using survey method. The data of this research using primary data using questionnairs and directly through on BPK-RI of the North Sumatera Province. Through this method, were 60 questionnairs and analyzed using SPSS 17 version. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that Competency, Professional Skepticism and Professionalism has effect on Ability to Detect Fraud. While independency has no effect regarding on Ability to Detect Fraud. Determinate Koefisien value is equal to 0.612 which means that 61.2% of the independent variables in this study were able to influence the dependent variable, while the remaining 31.8% is explained by other variables not included in this study.Keywords: Independency, competency, professional skepticism, and fraud

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