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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
 72   73   74   75   76 
PENGARUH SUMBER DAYA MANUSIA, PENGAWASAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Labuhan Batu) Fransiska -; Nur Azlina; 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 aims to examine the effect of human resource, Local Financial Monitoring, information technology utilization and commitmen organization to reliability of financial reporting Labuhan Batu regency government. The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 67 respondents who are working at financial reporting staff in local work unit of Labuhan Batu regency government. The method of data analysis used to test the hypothesis with multiple regression analysis using the program SPSS version 20. The results of this study is showed that human resource, Local Financial Monitoring, information technology utilization and commitment organization influence in partial in the reliability of financial reporting in Labuhan Batu regency government. The magnitude of the effect caused by Adjusted R² by four variables is 62,8% of the dependent variable, while the remaining 37,2% is influenced by other independent variabel that are not observed in this study.Keywords: human resource, financial monitoring, information technology, commitmen and reliability financial
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Pada SKPD Pemerintah Kabupaten Rokan Hilir) -, Sumiyati; -, Zulbahridar; Safitri, Devi
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 regional financial statement and financial statement accessibility on financial management accountability. The populations in this study were officials echelon II dan III which consist of heads of SKPD, SKPD finance department expenditures and receipts SKPD in district Rokan Hilir. The sampling method using purposive sampling method. The data of this research using primary data directly through questionnaire and analyzed using SPSS version  16. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study showed regional financial statement and accesibility of financial management accountability effect on financial management.Keywords: regional financial statement, accessibility, and accountability
PENGARUH GOOD CORPORATE GOVERNANCE DAN PRIVATISASI TERHADAP KINERJA KEUANGAN (STUDI PADA BUMN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2013) Widya Orin; Zirman -; 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 aims to determine the influence of independent directors, independent directors, audit committee and privatization of financial performance (a study on SOEs listed on the Stock Exchange Year 2009 to 2013). Total population in this study which amounted to 10 companies. While the sample in this study using total sampling that the overall population sampled as many as 10 companies. Data used in this research is quantitative data in the form of secondary data collection techniques in the documentation of existing data. This study tested using multiple regression analysis with the help of statistical data processed with SPSS version 21. Classic assumption test which used the heteroscedasticity test, autocorrelation test and multicollinearity. Test hypotheses used the statistical t-test and test the coefficient of determination. These results indicate that the independent commissioner significantly affect financial performance with thitung 5,085> 2,021, independent directors significantly affect financial performance with thitung 3,099> 2,021, the audit committee did not significantly affect the financial performance of the thitung 1,292 <2,021 and privatization significantly affect financial performance with thitung 4,850> 2,021. Adjusted R Square shows the value of 0,571. It shows that 57,1% of financial performance is influenced by variables - determinant variables in the model, while 42,9% is explained by other variables not included in the model.Keywords: independent directors, independent directors, audit committee, privatization and financial performance
PENGARUH AKUNTABILITAS , GAYA KEPEMIMPINAN, KOMPENSASI FINANSIAL, DAN LOCUS OF CONTROL TERHADAP KINERJA PEMERIKSA PAJAK Anuar, Rizky Guspendri; -, Zirman; Ali, 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 study aimed to examine the effect caused by the variable accountability, leadership styles, financial compensation, and locus of control tax inspectors in the performens of inspector in KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, KPP Pratama Pekanbaru Senapelan dan KPP Pratama Bangkinang. Respondents in this research were 51 tax inspectors. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20.0 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable performens of inspector. Partial regression test (t test) showed that independent variables accountability, leadership styles, financial compensation had partial effect on the variable performens of inspector. Meanwhile variable locus of control haa not effect. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 64.9%, while the remaining 35.1% is influenced by other variables not examined in this study.Keywords: Accountability, Leadership,Compensation, Locus of Control, and Tax Inspectors.
PENGARUH JUMLAH ANGGOTA, VOLUME USAHA, LIKUIDITAS DAN JUMLAH KEWAJIBAN KOPERASI TERHADAP PERMINTAAN JASA AUDIT PADA KOPERASI DI KOTA BUKITTINGGI Oriza, Yonanda; Tanjung, Amries Rusli; Hariyani, 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 current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the effect of number of members, the business volume, liquidity and total liabilities the demand for audit service. The population in this study were 80 cooperatives and the research sample is 49 cooperatives in Bukittinggi. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume, liquidity and total liabilities of cooperatives. The data used in form of cooperative financial reports in fiscal year 2014 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 20. The conclusion of this research is variable number of members, liquidity and total liabilities affect on demand for audit services, while business of members does not affect the audit service.Keywords: business volume, liquidity, total liabilities, and audit
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN JOBRELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada SKPD Kabupaten Bengkalis) Saputra, Riki; Hasan, Amir; Diyanto, Volta
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 present study aims to examine the budgetary participation and managerial performance relationship on . It also attempts to examine whether organization commitment and Job-Relevant Information mediate the budgetary participation and managerial performance relationship. To collect data of this study, survey questionnaires are used. From 68questionnaires were given to managers in a public sector organization,  questionnaires with complete answers were 53 questionnaires (77,9%). A path  analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary  participation also directly affects organization commitment and Job-Relevant Information. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and Job-Relevant Information.   Keywords: budgetary participation, managerial performance, organization commitment, and Job-Relevant Information.
PENGARUH PELAYANAN, PENGAWASAN DAN KONSULTASI YANG DILAKSANAKAN OLEH ACCOUNT REPRESENTATIVE SERTA PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP MADYA PEKANBARU Retno Sukmawati; Zirman -; 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 main purpose of this research is examining and knowing the efffects of servicing, controlling and consultating of Account Representative and also tax audit on corporate taxpayers compliance. The population in this study were the whole corporate taxpayers registered with the Kantor Pelayanan Pajak (KPP) Madya Pekanbaru, with the population total 1.345 corporates per June 2014, and the sample total 100 corporates. The sample are taken by using purposive sampling method. Type and data source in this study is survey and primer data such as questionnaire. This research use multiple linear regression anaysis to examine the factors that are predicted to affect independence variabels of dependence variabel. The result of this research show that servicing and controlling of Account Representative and also tax audit effected on corporates taxpayers compliance. Then, consultating of Account Representative does not have significant effect on corporates taxpayer compliance.Keywords: Servicing, Controlling, Consultating, Tax Audit, and Tax Compliance
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Provinsi Riau) Dicky Rahman; Hardi -; Volta Diyanto
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 aim to analyze the impact of empirical utilization of information technology, the application of region’s Financial Accounting System and application of the government accounting standards on the quality of region’s financial reporting area in Riau province. Analysis method used in this research was multiple regression using SPSS Version 20. Population in this research is the all of Echelon III and IV Unit in the Riau provincial government amounting to 1063 people. Respondents of this research is some have maintained echelon III and IV in each SKPD (satuan kerja perangkat daerah) Riau Province. Echelon III and IV was chosen as respondents with the reason to look at managerial performance in the financial quality reporting area. Results of this research is the utilization of information technology, Implementation of Region’s Financial Accounting System , Implementation of the Government Accounting Standards significantly positive affects the quality of the region's financial reporting that can be viewed by t> t table.Keywords: Information Technology, Accounting, Government, Quality and Reporting.
PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN PERAN PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU Noval Hadi Praja; Andreas -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aimed to examine the influence of organizational commitment, the Government's internal control system, and the role of the Financial Manager Of The Managerial performance of SKPD’s Pekanbaru City. This study was conducted at SKPD of Pekanbaru City. The population in this study were employer who worked in the SKPD Kampar Regency (26 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head officer of SKPD, the secretary of SKPD and the head of financial SKPD. The sample used in this study were 78 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20. The result of this study indicated that the influence of organizational commitment, the system of internal control of the Government, and the role of the Financial Manager Of The Managerial performance has significantly effect on effectiveness of the Performance Managerial. The magnitude of the effect (R2) The organizational commitment, the system of internal control of the Government, and the role of the Financial Manager Of The Managerial performance area was 28%. While the remaining 72% is influenced by other independent variabel that are not observed in this study.Keywords: Organizational commitment, system internal control, Financial Manager, and Performance.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Adif Putra Zodia; Kamaliah -; 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 study aimed to examine the influence of information technology, the internal control system and organizational commitmenton on the SKPD performance. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (30 government agencies). The sampling method used in this study is saturated sampling method. The respondent in this study is the head of SKPD, secretary of SKP, treasurer of SKPD and the head of financial, . 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 influence of information technology has not effect on SKPD performance. While the internal control system and organizational commitmenton has effect on SKPD performance. The magnitude of the effect (R2) the influence of information technology, the internal control system and organizational commitmenton on the SKPD performance area was 62,1%. While the remaining 37,9% is influenced by other independent variabel that are not observed in this study.Keywords: information, technology, internal control, commitmenton, performance.

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