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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 PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN, MOTIVASI KERJA, KOMITMEN ORGANISASI, DAN BUDAYA ORGANISASI, SEBAGAI VARIABEL MODERATING PADA PERBANKAN DI PEKANBARU Rika Mayasari; Raja Adri Satriawan; 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

Manager participation in the preparation of the budget will lead the initiative for them to develop ideas and information, enhance solidarity so as to create commitment among managers that can be managerial performance benchmarks. Influence of budget participation on managerial performance is influenced by leadership style, work motivation, organizational commitment, and organizational culture as moderating variable. The population in this study is the manager or manager-level in the bank's main branch office in Pekanbaru. Data used in this study are primary data obtained from the respondents on the questionnaire that deliver. Hypothesis testing is done is Moderated Regression Analysis with SPSS version 20. From these results it can be concluded that the participation budgeting has a significant positive effect on managerial performance. While variable leadership style, work motivation, organizational commitment and high organizational culture will further increase the effect of budget participation on managerial performance.Keywords: Participation budgeting, performance, leadership, work motivation.
PENGARUH PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Aini, Fitratul; Tanjung, Amries Rusli; 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

This study aimed to examine the influence of the internal control, information technology utilization, and quality of human resources on the local government financial reporting reability. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (25 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 financial staff is a side direct related in the financial management area on government of Payakumbuh city. The sample used in this study were 75 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0.The result of this study indicated that internal control and quality of human resources tend to have effect on local government financial reporting reability. While information technology utilization has no effect on local govermeny financial reporting reability. The magnitude of the effect (R2) internal control, information technology utilization and quality of human resources on the local government financial reporting reability was 35,9%. While the remaining 64,1% is influenced by other independent variabel that are not observed in this study.Keywords: Reporting, Control, Information Technology, and Human Resources.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PEMERINTAH PROVINSI RIAU) Nursewan, Kapian; -, 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

Based on the examination of the BPK in the second half of 2011 states that of 516 LKPD, BPK gives an unqualified opinion only 34 LKPD alone. An evaluation of 516 LKPD, there were 4,178 cases of weakness of the internal control system (SPI), which includes accounting control system weaknesses and reporting. It shows that the system of internal controls on government agencies have not been implemented optimally, so that it may have an influence on the value of information pelapran local government finance and examination is due to local government financial statements do not meet the values characteristic of information from the financial statements themselves. Writer wanted to know the influence of these factors on the value of the local government financial reporting information. To test the hypothesis, the author uses primary data. Technical analysis of the data using a system of internal control and financial oversight of local government as an independent variable and the value of local government financial reporting information as the dependent variable. Once the data was analyzed, it was found that all the above factors significantly influence the value of government financial reporting information. That is, if the system of internal control and financial oversight of local government, the better the information value of the resulting financial reporting will better the government.Keywords: value of information, internal control, government, financial, and supervision.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI DAN TANGGUNGJAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (SURVEY PADA AUDITOR DI KAP WILAYAH SUMATERA) Hutabarat, Julia Fitri; -, Kamaliah; -, 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

This reserch aims to examine the effect of professionalism, independent, competent and auditor responsibility which consist of ability for detect fraud in public accounting in sumatera in 2014.This study uses primary data. Sample selection technique used is purposive sampling. Fifty six of auditor that meet the sample criteria has been selected. The analytical method is multiple linear regression using SPSS version 20. The result shows that professionalism, independent, competent and auditor responsibility have a significant influence on auditor ability for detect fraud.   Keywords: Profesionalism, Independent, Competent, Auditor responsibility and Auditor ability for Detct Fraud.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Kampar) Aisah Fachrunisa; Amir Hasan; 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 was conducted to examine the effect of variable effectiveness of internal controls, distributive justice, procedural justice, and organization’s ethic culture on the fraud tendency of accounting in local work unit in kampar regency. Collecting data using questionnaires. Data of this research obtained from head and staff of accounting. Of the 96 questionnaires distributed, the number of returnees is 90 questionnaire and a questionnaire that can be processed a number of 86 questionnaires. Data were analyzed by using multiple regression (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that the effectiveness of internal control and organization’s ethic culture influence on the fraud tendency of accounting. there is no effect among distributive justice and procedural justice on the fraud tendency of accounting.Keywords: effectiveness, control, justice, culture, and fraud
PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013) Lestari, Alit Sri; Ritonga, Kirmizi; 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

This study aims to examine the influence of solvency, company size, audit opinion and size of public accounting firmto audit report lag.The variabels which used in this study are solvency, companysize,auditopinion,and size of public accounting firm.The sample used in this study are manufacturing companies listed on Indonesia Stock Exchange (BEI)during 2011-2013 period. Companies that a sample of this is the company that contains the information that it contains information that covers all operational definition of research, namely: The company has total assets of 500 billion dollars or more over the 2011-2013 data (financial report) are available published. Data were analyzed with multipleregression method using Statistical Product and Service Solution (SPSS) version 17.0. The result showed that Solvency has significance level 0.027 (p < 0.05), indicating H1 is accepted that solvency influences audit report lag. company size has significance level 0.610 (p>0.05), indicating H2 is unacceptable, so that company size doesn’t influence audit report lag. Audit opinion has significance level 0,000 (p<0,05), indicating H3 is accepted that audit opinion influences audit report lag. Size of public accounting firm has significance level 0,032 (p<0,05), indicating H4 is accepted that size of public accounting firm influences audit report lag.Keywords: Solvency , Opinion, and Report Lag
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Khodri Zulharman; 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 aims to determine the effect of implementation local government accounting system, the understanding of accounting, and the adherence of the law regulation on the performance accountability of goverment institution. Population and sample in this study was SKPD the city of Pekanbaru. Collecting data using primary data collection, the questionnaires by using sensus technique. This study used multiple linier regression analysis techniques. The results of this study were : 1). Implementation of local government accounting system positive effect on the performance accountability goverment institution. 2). Understanding of accounting has a positive effect on the performance accountability goverment institution. 3). The adherence of the law regulation positive effect on the performance accountability goverment institution.Keywords: performance accountability, accounting system, the adherence, and the law regulation.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS,OPERATING CAPACITY DAN BIAYA AGENSI MANAJERIAL TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Yustika, Yeni; -, Kirmizi; Silfi, Alfiati
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 liquidity, leverage, profitability, operating capacity and managerial agency cost on financial distress in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Purposive sampling method is used as a method of sampling, in order to obtain a sample of 18 companies. Technique of analysis data used logistic regression analysis. Based on the result of the research showed that liquidity, leverage and profitability that have significant impact on the financial distress. While operating capacity and managerial agency cost do not have a significant effect on the financial distress.Keywords: liquidity, laverege, profitability, operating capacity, managerial agency cost and financial distress.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA TAMPAN KOTA PEKANBARU Yosi Widia Sari; Zirman -; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The objective of this research was to analyze the influence of level institution of tax compliance, tax audit and tax collection toward tax revenue in the tax office of Pratama Tampan Pekanbaru. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru in 2011 until 2013. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. The test results of this study indicate that the level of institution of tax compliance and tax collection effect on tax revenue. Meanwhile, tax audit have no effect on tax revenue. This research suggested : 1) For further researcher should consider expanding the sample beyond the company that registered in the tax office of Pratama Tampan Pekanbaru and extend the obsevation period. 2) Many other factor that effect. For further researcher should be able to collaborate on a variety of relevant variabel in affecting tax revenue. Based on the total adjusted R-square results proved that the variable independence, level institution of tax compliance, tax audit and tax collection affect the tax revenue of 0.537 or 53.7%. While the remaining 46.3% is explained by other variables that are not performed in this research.Keywords: compliance, tax, audit, and tax service
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN,GOOD GOVERNANCE, DAN PENGAWASAN APIP TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN BENGKALIS Indah Syurgawi; Restu Agusti; 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 analyze the effect of budget participation, budget goal clarity, feedback, budget evaluation, good governance and oversight APIP the performance of local government officials Bengkalis. This research is a survey research. Where the data obtained from questionnaires distributed to respondents. Data distributed and collected by purposive sampling technique. The sample used in this study is the head of the public, personnel and chief financial officer of each department in Bengkalis with a total of 90 respondents. The type of data used are primary data collection method of data using questionnaires. Data analysis method used in this study is multiple regression with SPSS version 21.The results showed that the performance of local government officials does not affect the implementation of good governance. Local financial management affect the implementation of good governance. Internal control systems of government affect the implementation of good governance. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,711. This shows that the influence of the independent variables on the dependent 71.1% and the remaining 28.9% influenced by other variables.Keywords: Budget, Characteristics, Good Governance, Oversight APIP Authorities, Local Government, and Performance.

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