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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 PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN INTERN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Persepsian Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Dina Afrina; 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 study aimed to examine the influence of the implementation local government accounting system, internal control and reporting system at the accountability of public institutions. This study were conducted at government agencies of Pekanbaru city.The population at this study were employed who worked in the Pekanbaru city. 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 and staff financial. The sample used in this study were 90 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0The result of this study indicated that the implementation local government accounting system, internal control and reporting system has significantly effect on performance accountability of public institutions. The magnitude of the effect (R2) the implementation local government accounting system, internal control and reporting system on the performance accountability of public institutions was 63,5%. While the remaining 36,5% is influenced by other independent variabel that are not observed in this study.Keywords: accounting system, internal control, reporting, and accountability
PENGARUH KARAKTERISTIK KOMITE AUDIT, FEE AUDIT, UKURAN KAP, DAN INTERNAL AUDITOR TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUAGAN (Studi Empiris Pada Perusahaan yang Listing di BEI tahun 2013) Bunga Pramudia Putri; 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 audit committee characteristics, audit Fees, Public Accountant’s Size, and the existence of internal auditor toward timeliness. Characteristic of audit committee can be seen from size of audit committee, frequency of audit committee meeting, and financial expertise of audit committee. The population in this study is all firms listed in Indonesia Stock Exchange periode 2013. Sample of this research is 80 firms listed in Indonesia Stock Exchange periode 2013 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The result showed that the number of financial expertise on the audit committee, Public Accountnt’s size, and the existence of internal auditor significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, frequency of audit committee meeting, Audit Fees not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange 2013.Keywords: Timeliness, auditor,audit fees, and financial statement
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN HUTANG, PROFITABILITAS, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Juliana -; Azwir Nasir; 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

The purpose of this research were to analyze the influence of managerial ownership, debt policy, profitability, firm size and investment opportunity set on dividend policy on manufacturing company listed in Indonesia Stock Exchange for period 2011 until 2013. This study used purposive sampling technique and the final sample that has chosen is 16 manufacturing companies listed on Indonesia Stock Exchange. Analysis technique of the data used was multiple linier regression with SPSS. The result of this research, shows that managerial ownership, debt policy, profitability, firm size and investment opportunity set have positive and significant influence on dividend policy on manufacturing company listed in Indonesian stock exchage. Partially, managerial ownership, debt policy and profitability have positive and significant influence on dividend policy, but firm size and investment opportunity set have no effect on dividend policy. The influence of managerial ownership, debt policy, profitability, firm size and investment opportunity set are about 25.3% and 74.7% are impacted by other variables.Keywords: Managerial Ownership, Debt Policy, Profitability, Firm Size, Investment Opportunity Set, Dividend Policy.
ANALISIS KOMPARATIF PREDIKSI KEBANGKRUTAN DENGANMODEL OHLSON, SPRINGATE, ZMIJEWSKI, DAN GROVER PADA PERUSAHAAN KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rachaprima, Muhammad Reza; Tanjung, Amries Rusli; 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 purpose to determine the bankrupcty prediction model is most suitable for use in its application to construction and building companies in Indonesia, by comparing four financial distress prediction model, the model of Ohlson, Springate, Zmijewski and Grover. Comparisons were made by analyzing the accuracy of each model. The data used in the form of annual financial statements published by the company on the Indonesian Stock Exchange website. The sample used is a construction and building company in Indonesia listed on the Stock Exchange during the years 2009-2013. The sampling technique is purposive sampling with a total sample obtained by 5 companies. The results showed that the most accurate model is the model Springate, Zmijewski, and Grover with accuracy level 100%.Keywords: Bankruptcy, Predictions Models, and Financial Ratio.
PENGARUH PENGENDALIAN INTERN DAN SUMBER DAYA MANUSIA BIDANG AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Pada SKPD di Kabupaten Tebo) Anis Maghfiroh; Muhammad Rasuli; 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 study aimed to examine the effect of internal control and human resources to the quality of local government financial reports. This research is quantitative. The population in this study section finance / accounting at SKPD in Tebo regency, where the number 26 SKPD studied. 104 questionnaires were distributed and the number of questionnaires that can be analyzed as much as 76 questionnaires. Data collection method is by distributing questionnaires. Data analysis techniques using multiple regression t test using SPSS software version 20.0.Results from this study showed that the variables of internal control and human resources in accounting affects the quality of local government financial reports. For government agencies are expected to improve the quality of performance in terms of financial management with attention and improve the quality of its human resources adequate accounting internal control in order to produce financial statements quality of local government.Keywords: internal control , human resources, financial reports, and government
ANALISIS PENGARUH PENGUNGKAPAN INFORMASI KEUANGAN BASIS INTERNET TERHADAP BIAYA MODAL EKUITAS DENGAN PENDEKATAN PRICE EARNING GROWTH RATIO PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS KOMPAS 100 Rossy Amalina Anjani; Emrinaldi Nur DP; 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 examines the influence of internet financial reporting that consists of 4 indicators, content, reporting frequency, technology, and user support to cost of equity capital with price earning growth ratio approach. Sampels in this study are 100 companies that listed in index kompas 100. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression analysis. The result shows that content, reporting frequency, and technology significantly influences cost of equity capital. But user support does not have a significant influence toward cost of equity capital. The result for variables control show that stock return volatility and firm size have significant influences to cost of equity capital, but industry does not have significant influences.Keywords: information, financial, internet, cost, capital
PENGARUH DESENTRALISASI, PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL SKPD KOTA PEKANBARU Hidrayadi, Rizon; -, Andreas; Savitri, Enni
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 Decentralization, Participation Budget, Organization’s Commitment, and Work Motivation On The Performance Of Managerial SKPD’s Of Pekanbaru City Government. This study was conducted at SKPD of Pekanbaru City. The population in this study were employed who worked in the SKPD Pekanbaru City (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the secretary of SKPD, and the head of financial. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Decentralization, Participation Budget, Organization’s Commitment and Work Motivation has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) the Decentralization, Participation Budget, Organization’s Commitmen, and Work Motivation on the effectiveness of the Performance Manajerial area was 47%. While the remaining 53% is influenced by other independent variabel that are not observed in this study.Keywords: Decentralization, Participation Budget, Organization’s Commitment, Work Motivation, Performance Managerial.
PERBEDAAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN MANAJEMEN LABA RENDAH (Studi Empiris Pada Perusahaan-Perusahaan Indeks LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Ananda, Ode Satria; -, Zulbahridar; Lukman, Al Azhar
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 determine whether corporate social responsibility disclosures in LQ45 company listed on Indonesia Stock Exchange (IDX) in year 2011-2013 differ between firm with high and lower earnings management. Dependent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Independent variable used in this study isearning management thatmeasured using proxy of discretoinary accruals in The Khotarietal, Model (2005). The population in this study consists of LQ45 listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. The total sample are 98 firm data. Data collection techniques in this research uses secondary data, that is annual report of the last year 31 december of 2011-2013, while Data analysis technique in this research is using different test analysis of independent sample test method were processed with SPSS version 21 for Windows. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management.Keywords: corporate social, responsibility, disclosure, and management
PENGARUH GAYA KEPEMIMPINAN, PROFESIONALISME, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak di KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, dan KPP Pratama Pekanbaru Senapelan) Ridho Kurniawan; Vince Ratnawati; 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

This research aims to examine the effect of leadership style, professionalism, and job satisfaction to the tax auditors performance at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, and KPP Pratama Pekanbabru Senapelan. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, and KPP Pratama Pekanbabru Senapelan. The sampling method used in this study census method. The sample used in this study were 45 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21. The results of this study is showed that leadership style, professionalism, and job satisfaction influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 85% of the dependent variable, while the remaining 15% is influenced by other independent variabel that are not observed in this study.Keywords: leadership style, professionalism, job satisfaction, tax auditor performance
PENGARUH ETIKA PROFESI, INDEPENDENSI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi empiris pada Kantor Akuntan Publik kota Medan dan Pekanbaru) Silvia Hellena; 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 study aims to determine the effect of professional ethics, independence, intellectual, emotional intelligence, spiritual intelligence to the accuracy of granting the auditor's opinion. This study conducted on public accounting firm Medan and Pekanbaru, where auditors as samples in this study. Sampling was done by using purposive sampling, with a sample of 104 respondents. the type of data used in this research is primary. method of data collection is done by using a questionnaire. Data analysis techniques using multiple linear regression analysis with SPSS version 20. The results provide evidence that did not affect the independence of the precision of the provision of the auditor's opinion on the level of significance (α) of 5%. While professional ethics, intellectual, emotional intelligence and spiritual intelligence affect the accuracy of granting the auditor's opinion on the level of significance (α) of 5%.Keywords: Ethich profession, Independence, Intellectual, Auditors Opinion.

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