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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 SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Hotel bintang 4 Di Provinsi Riau) Adinata, Satria; -, 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 analyze the effect of management accounting information systems and information technology to managerial performance 4 star hotel company in Riau, And To Obtain empirical evidence about the influence of management accounting information system on managerial performance. Population in this research is the fourth company in Riau, a total of 7 samples tested hotel company. Methods of Data collection using sampling Purposiv. The research of data was acquired seven companies that meet krikteria as this. from research managers and employees at the company’s hospitality. The type of the data used is primary. Data collection methods are surveys, questionnaires, this hypothesis using multiple linear regression analysis.The results Showed that the accounting information system management have a significant effect on the performance of managerial, information technology otherwise no effect on managerial performance.Keywords: management, accounting, information systems, technology, and performance.
PENGARUH MOTIVASI KERJA, KOMPETENSI KERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA PEGAWAI SATUAN KERJA PERANGKAT DAERAH KOTA PARIAMAN Emil Regina Fransiska; Restu Agusti; 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 aimed to examine the effect of work motivation, competence performance, and internal control of the performance of employees in the regional work units of Pariaman. The research was conducted on the regional work units ofPariaman.The population in this study were employees who work in the regional work units of Pariaman. Sampling technique used was purposive sampling. Respondents in this study is the Head of SKPD, Secretary of SKPD, Head of Sub Division of Finance, and Chief Financial administrator. The sample used in this study were 76 respondents. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS software version 21.0The results showed that the variables of work motivation, work competency, and internal control influence on employee performance SKPD of Pariaman.Keywords: Work motivation, competence performance, and internal control, and performance of employees in the regional work.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT ASUMSI GOING CONCERN Syarifah Siti Rabiah; Kamaliah -; 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 main purpose of this research is examining and knowing the effects of board of directors, board of commissioners, audit committe and institusional ownership to the opinion of audit assumtion of going concern. The population in this study were manufacture firm listing in Indonesia Stock Exchange period 2011-2013, with the population total 136 firms, the sample are taken using purposive sampling method, and there are 31 firm that fullfill the criteria. The data analysis technice which is used in this study is logistic regression. The result of this research show that board of commissioners and audit committe have effect on the opinion of audit assumtion of going concern. Then, board of directors and institusional ownership does not have affect on the opinion of audit assumtion of going concern.Keywords: board of directors, board of commissioners, audit committe, institusional ownership, going concern opinion audit
PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT DENGAN PERTIMBANGAN TINGKAT MATERIALITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik se Sumatera) Adrian Freddy Hilman; Muhammad Rasuli; 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 is aimed at analyzing the effect of knowledge to detect errors and professional ethics toward consideration of materiality level as well as audit quality, to analyze consideration of materiality level as variable which mediate the effect of knowledge to detect errors and professionalal ethics toward the quality of audit. The study was conducted in Public Accountant Office in Sumatera. There are 108 questioner that have been given to the Public Accountant Office in Sumatera trough questionnaires. The data collecting method used is questionnaire which is sent by mail (mail survey) which is called primary data. Data quality is tested by validity and reliability test. Classic assumption tests used are normality, hetericedasticity, multicolinierity, and autocorrelation. Hypotesis test is done by path line and T-test. The Methods of data analysis in this study is use multiple linear regression with SPSS version 17.0. Validity and reliability test result show that knowledge to detect errors, professional ethics, consideration of materiality level and quality of audit are declare valid. Classic assumption test show all data regression used gas been passed from normality test, heterocedasticity, multicolinierity test and autocorrelation test. The result of path line analysis indicates that the knowledge to detect errors and professional ethics does not directly affect the quality of audit, but is mediated by the consideration of materiality level.Keywords: Knowledge, Ethics, Materiality, and Quality
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI STAF AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kota Dumai) Tengku Asri Yunita; Amries Rusli Tanjung; 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 aims to determine the effect of applying government accounting standards, internal control system and the competency of accounting staff to the quality of local government financial reports statement of the regency government of Dumai. Research was conducted at “satuan kerja perangkat daerah”(departements of the reregency government of Dumai). The population in this study is a staff / employees who are involved in the process of preparing financial statements. Sample collection technique using purposive Sampling and the respondents totalled 78 people. The type of data used are primary data. The collection of data by way of a questionnaire. Data were analyzed using multiple linear regression analysis with SPSS version 20.00.The results showed that the application of the accounting standards of governance, internal control system and the competence of accounting staff positive and significant impact on the quality of local government financial reports Kota Dumai. The coefficient of determination shows the effect of the application of the accounting standards of governance, internal control system and the competence of accounting staff positive and significant impact on the quality of local government financial statements amounted to73.4%.Keywords: Accountancy, Control, Competency, and Financial Statement
FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU DAN PADANG Yogi Andrian; Emrinaldi Nur DP; 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

The purpose of this study was to examine the effect of responsiveness, ethics auditor, bussiness scale, and resources availability on audit quality and to examine the effect of work experience as a moderating the effect of responsiveness, ethics auditor, bussiness scale and resources availability on audit quality. The population in this study were all Public Accounting Firm were registered in IAPI (Institute of Public Accountants Indonesia) in Pekanbaru and Padang, which amounts to 16 (Sixteen) Public Accounting Firm. Samples determined using purposive sampling method. Methods of data collection in this study using questionnaires. While the method of data analysis and hypothesis testing using Structural Equation Model-Partial Least Square (PLS-SEM). The results showed that the responsiveness, ethics auditor, bussiness scale, and resources availability significantly affect the audit quality. Responsiveness and ethics auditor are moderated by work experience significantly affect the audit quality. While the bussiness scale and resources availability are moderated by work experience do not significantly affect the audit quality. R2 value equal to 0.954, which means 95.4% of the independent variables in this study could affect the dependent variable, while the remaining 4.6% is explained by other variables that are not included in this study.Keywords: Quality audit, work experience, responsiveness, business scale, resources availability
PENGARUH MOTIVASI, PERSEPSI DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI PPAK DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Study Empiris pada Universitas PPAK di Sumatra) Mega Diana Sari; Amir Hasan; 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 to determine the effect of motivation, perception and labor market considerations to interest accounting students in the selection of a public accounting career. This research was conducted by using descriptive method survey. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Sample selection technique is purposive sampling. The sample used in this study were 100 respondents who consisting of 20 accounting students of PPAK Program each of Riau University in Pekanbaru, Sumatra Utara University in Medan, Andalas University in Padang,  Sriwijaya University in Palembang, and Lampung University in Lampung. Management and analysis of data using multiple  linear regression analysis with the help of software SPSS version 20 (Statistical Product and Service Solution). The result shows that motivation, perception and labor market considerations have a significant influence on interest accounting students in the selection of a public accounting career.   Keywords: Motivation, Perception, Interest, career, and Public accounting.
PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD GOVERNANCE GOVERMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2011-2013 Desi Sasnita; Taufeni Taufik; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance to relationship between return on asset and firm value. The population of this experiment is all of the company that is registered on BEI in 2011-2013. The taken samples are 43 company with 137 observations during three years . The used data is secondary data with collecting data method by dowloading on web BEI and literature. Analisys data method that is used on this experiment is multiple regression with helping of sofware SPSS 17.0 version.The results of this research showt hat ROA have influence to Tobins Q, with t-count 5.429, t-table 1.979, significancy 0,000. meanwhile the analysis with absolute value of the difference between test the shows that, CSR disclosure moderatein relation between ROA and Tobins Q that it shows influenence. With t-count 2.074, t-table 1.979, significancy 0,040. managerial ownership can’t moderate in relation between ROA and Tobins Q, with t-count -1.358, t-table 1.979 and significancy 0.179, Independent Commissioners can’t moderate in relation between ROA and Tobins Q with t-count -0.340, t-table 1.979, significant 0.735.Keywords: Return On Asset, Tobin’Q, Corporate Social Responsibility, managerial ownership and Independent Commissioners.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR MAHASISWA AKUNTANSI SEBAGAI AUDITOR PEMERINTAH (STUDI EMPIRIS MAHASISWA UNRI) Tarigan, Muhammad Ilyas; Azlina, Nur; 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

The objective of this study to examine the influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition for Career Selection of Student Accounting toward Government Auditor . The questionnaire was used as instrument of this study which was distributed a total of 319 copies to Riau University Students of 2010 and 2011 Period who was taken concentration major and have proposed the proposal. The data collected were analyzed using multiple regression analysis version 18.0. The result of this study proved that Influence of Motivation Market, Economic Motivation, Work Environment, Individual Personality, Professional Training and Professional Recognition has signifiant influenced toward Career Selection of Student Accounting to have been Government Auditors as multiple correlation coefficient (R) of 0.618 and a strong relationshipKeywords: Motivation Market, Economic Motivation, Work Environment, Individual Personality & Professional Training.
PENGARUH RASIO UTANG, MANAJEMEN LABA, KUALITAS HASIL PEMERIKSAAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property & Real Estate di Bursa Efek Indonesia Periode 2011-2013) -, Sulistyo; -, Kennedy; Sofyan, Azhari
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 obtain empirical evidence about the influence of leverage, earning management, quality of audit and firm size at quality of the financial statements are measured by an index of conservatism. The populations was property & real estate companies listed on the Stock Exchange 2011-2013 period. Determination of thesample is done by using purposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. There were about 96 companies selected ad the sample of the study. The method of analysis used was multiple linear regression analysis. The results of this study found that: Leverage and firm size has positive significant effect on the quality of financial statements, Earning management has negative significant effect on the quality of financial statements, Quality of audite not has effect on the quality of financial statements.Keywords: financial statements, leverage, earning management, audite and firm size

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