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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
 66   67   68   69   70 
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, REPUTASI KAP DAN OPINI AUDITOR TERHADAP TIMELINESS PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia 2011-2013) Henisa -; Yusralaini -; Susilatri -
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 Profitability, Liquidity, Firm Size, Public Accountant Office’s Reputation and Auditor’s Opinions to timeliness of financial statement (Empirical Study On The company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013). The population in this study are all Companies Sector Infrastructure, Utilities and Transportation listed on the Stock Exchange. The number of sample firms 33 firms by the number of observations were 99 (33x3) observations that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The results of the study concluded, liquidity and Firm Size significantly affect to timeliness of financial reporting, while variable the Profitability, Public Accountant Office’s Reputation and Auditor’s Opinions not have an affect to timeliness of financial reporting of company Infrastructure Sector, Utilities and Transport Listed in Indonesia Stock Exchange 2011-2013.Keywords: Timeliness, profitability, Liquidity, and firm size.
PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DALAM MEMBAYAR PAJAK HOTEL (Studi KasusPada Wajib Pajak Hotel di Kota pekanbaru) Rahayu, Puji; Satriawan, Raja Adri; -, 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 aimed to examine the effect of quality of service , moral obligation and tax penalties on tax compliance in paying hotel tax. This study was performed on taxpayers listed in DISPENDA of Pekanbaru city. The total of sample in this study were as many as 121 registered taxpayers.analysis method used in this study was moderate regression analysis using SPSS version 17.0.The results showed that the quality of service, moral obligation, and tax penalties effect the compliance hotel tax. The results showed that the quality of service , quality of service , moral obligation and tax penalties effect on tax compliance in these pay hotel tax . the result that the quality of service . tcount ( 2.596 ) > t table ( 2.008 ) andsignificance ( 0.012 ) < 0.05 . Moral obligation t ( 2.950 ) > table ( 2.008 ) and significance was ( 0.005 ) < 0.05 . Tax penalties known to show t count( 2.705 ) > t table ( 2.008 ) and significance was ( 0.009 ) < 0.05.R2 value that is equal to 56.1 % . While the remaining 43.9 % is influenced by other variables not included in this regression modelKeywords: qulity of service, moral obligation, tax penalties, compliance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah se Sumatera) Fauza, Nailatul; -, Zulbahridar; Anggraini, Lila
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 examine the influence of economic growth, the size, local revenue and the complexity of the internal control weaknesses of local government. The dependent variable used in this study was the internal control weaknesses of local government and independent variables used in this study was economic growth, the size, local revenue and the complexity. This research use quantitative method against local government financial report in Sumatera which has been audited by BPK in 2012. The sample used in this research using purposive sampling method. The data is taken from 162 local government financial statements in Sumatera which has been audited by BPK in 2012 and selected based on criteria that has been determined, so that it is gotten 77 local government samples. The results of this research indicate that complexity have effect on the internal control weaknesses of local governmen. While the economic growth, the size and local revenue do not have effect on the internal control weaknesses of local government.Keywords: Internal Control Weakness, Economic Growth, Size, Local Revenue And Complexity.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Joni Iskandar; Vince Ratnawati; Edfan Darlis
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 government internal control System, the human resources competencies and functional control on the effectiveness of the financial management area. This study was conducted at SKPD of Pekanbaru city. The population in this study were employed who worked in the SKPD Pekanbaru city (32 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial, treasurer of SKPD and PPTK SKPD. The sample used in this study were 120 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the government internal control System, the human resources competencies and functional control has significantly effect on effectiveness of the financial management area. The magnitude of the effect (R2) the government internal control System, the human resources competencies and functional control on the effectiveness of the financial management area was 48,5%. While the remaining 51,5% is influenced by other independent variabel that are not observed in this study.Keywords: internal control, competencies, functional, effectiveness and government
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Claura, Anggie Veronisa; Taufik, Taufeni; Idrus, Rahmiati
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 the application of performance-based budgeting affect the performance accountability of government institutions Bengkalis district uses four variables, namely, the competence of the government apparatus (X1), organizational commitment (X2), leadership style (X3), and reward and punishment (X4). The population in this study is 31 working units Bengkalis. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study is multiple regression and regression moderate with SPSS version 17.Results of this study indicate that the government because tcount <t¬tabel 0.387 <1.997 with significant values of 0.05, Organizational Commitment significant effect on performance accountability of government agencies because thitung> t¬tabel2,538> 1.997 with 0:05 significant value, leadership style have a significant effect to the accountability of agency performance because tcount <t¬tabel1,997 with significant values of 0.05 and the reward and punishment have a significant effect on performance accountability institutions because thitung <t¬tabel4,465 <1.997 with significant value of 0.05. With a total number of 0,646 R2square value of 64.6% which means that the independent variable in this study could affect the dependent variable, while the remaining 35.4% is explained by other variables not included in this study such as the improvement of the administration system, the quality of human resources, obedience on the laws, organizational culture, the application of financial accountability, performance contracts, performance measurement, internal and external control.Keywords: Budgeting, Apparatur, Accountability and Government.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KETEGASAN SANKSI DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK REKLAME (Studi Kasus Dinas Pendapatan Daerah Kota Pekanbaru) Kristina -; Zirman -; Eka Hariyani
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

Advertisement tax is one source of revenue continues to increase revenues by increasing numbers of businesses due to economic growth. Public awareness of the obligation to comply with the applicable taxation plays an important role in tax revenues. The purpose of this study was to analyze the effect of taxpayers awareness, quality of service, tax firmness sanction and moral obligation of tax authorities against tax compliance in paying taxes on advertisement in Revenue Service Pekanbaru Area. The data was collected using a questionnaire with convenience sampling technique and used a sample of 80 taxpayers advertisement. Analysis using multiple linear regression analysis, which is processed using SPSS for windows version 17.0. The results showed that the taxpayer awareness, quality of service, tax firmness sanction and moral obligation effect on tax compliance in paying taxes on advertisement in Revenue Service Pekanbaru Area. Independent variables on tax compliance advertisement has contributed 88,8 percent, while 11,2 percent are influenced by other factors outside the model.Keywords: taxpayer compliance, taxpayers awareness, quality of service, tax firmness sanction and moral obligation.
PENGARUH FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KINERJA INDIVIDUAL DENGAN PENGGUNAAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD di Kabupaten Agam) Fadhli Irsyadi; Yusralaini -; Mudrika Alamsyah Hasan
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 was conducted to examine the influence of organizational factors; management support, the clarity of objectives, and training toward the individual performance with the use of Local Information Financial System as the intervening variable. The data were collected by sending 100 questionnaires to the user of Local Information Financial System (SIKD) in Agam regency, in which only 60 questionnaires were given back to the researcher. The statistics method used to examine each of the hypotheses is path analysis by using SPSS 17.0. From ten hypotheses, six hypotheses; H1, H3, H5, H7, H8, H10. It shows that the clarity of objectives, and training positively give the direct influence toward SIKD, whereas the management support does not affect the SIKD. This research also show that the clarity of objectives and SIKD positively affect the individual performance, while management support and training do not affect the individual performance. If the independent and dependent variables are mediated by the use of Local Information Financial System, it shows that management support and training indirectly affect the individual performance with the use of Local Information Financial System (SIKD) as the intervening variable.Keywords: behavioral, organizational, performance and information financial
PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP LUASNYA PENGUNGKAPAN DI LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2013) Ananda, Ranti Rizki; -, Zulbahridar; -, Hariadi
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 obtain empirical evidence about the influence of ownership structure and board characteristics on voluntary disclosure in the annual reports of existing companies in Indonesia Stock Exchange (ISX) in 2012 and 2013. Ownership structure is characterized by family ownership and managerial ownership while board characteristic is characterized by board of commissioners, audit commitee and accounting firm. The population of this study was the manufactur companies listed in Indonesia Stock Exchange in 2012 and 2013. The checked sample was 105 companies that had been observed for two year, which the total of it was 210 sample. The data analysis was conducted, with the classical assumption and hypothesis testing, by using multiple regression. The results of this study indicated that the factors of family ownership, and accounting firm significantly influenced the voluntary disclosure. Meanwhile, managerial ownership, independent directors and audit comitee had no a significant impact on voluntary disclosure.Keywords: Disclosure, ownership, board of commissioners, and audit.
PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DIVERSIFIKASI GEOGRAFIS, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan-Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Hasanuddin -; Andreas -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to examine the influence of audit tenure, audit firm size, geographic diversification and leverage towards earnings management in food and beverage companies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. Geographic diversification is measured by the number of firms geographic segments.And leverageratio is calculated by dividing total assets by total equity.The population of this study are the food and beverage companies that listed in Indonesia Stock Exchange (BEI) in 2011, 2012, and 2013. Purposive sampling is used for sampling method and multiple regression technique is used for the data analysis. The total number of samples for this study are 36 companies. The result of this study indicates that audit tenure don’t have significant influence in earnings management, audit firm size have negative significant influence in earnings management, geographic diversification have positif significant influence to earnings management. Meanwhile, leverage have positif significant influenceto earning managementKeywords: earnings management, audit tenure, audit firm size, geographic diversification, leverage
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERKARIR MENJADI AKUNTAN PUBLIK Nurkholis Fajri; Kirmizi Ritonga; 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

This study aimed to analyze of the influence of variable Job Intrinsic Value, Consideration of Labor Market, The Strenghts and Weaknesses of Public Accountant, Personality, and Professional Recognition to the interesting to get the career as public accountant. The samples in this study were students of existing state and private universities in Pekanbaru. Methods of data collection in this study is the method of questionnaires survey using instruments that are delivered diretcly to the students. Total respondents were are used in this analysis were 180 respondents. Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions) Version 17. The result of testing hypotheses using the t test, concluded H1, H2, H4, H5 is accepted which has a significance value p-value < 0,05, indicating that the variable job intrinsic value, consideration of labor market, personality, and professional recognition have influence to the interesting to get the career as public accountant. While variable the strenghts and weaknesses of public accountant have a significance value p-value > 0,05, H3 is not acceptable. The coefficient of determination in this study was 55,8 %. These four variables affect the dependent variable by 55,8 %, while 44,2 % is influenced by other variables that are not addressed in this study.Keywords : Intrinsic, Labor Consideration, Personality, Interesting as Public Accountant

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