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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 SET KESEMPATAN INVESTASI, PROFITABILITAS, KEPEMILIKAN PEMERINTAH, DAN FASILITAS PERPAJAKAN TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN YANG TERDAFTAR PADA KOMPAS 100 Etika Muhsinah Lubis; Yusralaini -; Rusli -
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 examine the effect of investment opportunity set, profitability, government ownership and tax incentive to the corporate effective tax rate listed at Kompas 100. This study used a secondary data. the sample of this study comprised of 43 companies with two years observed which were selected through purposive sampling. Data analysis for hypothesis test was done with multiple regression analysis. The result of this study give evidence that investment opportunity set and profitability have influence to the corporate effective rate at significance level 5%. While government ownership and tax incentive have not influence to the corporate effective rate at significance level 5%. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 39,1%, while the remaining 60,9% is influenced by other variables that not examined in this study.Keywords: investment opportunity set, profitability, government ownership, tax incentive and the corporate effective tax rate.
PENGARUH KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PAJAK, SANKSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Tampan Pekanbaru) Adinata, Amelya; Taufik, Taufeni; -, 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 research is to investigate the influence of the tax paying consciousness, understanding of taxes, tax penalties and quality of service tax on tax compliance. The population in this study is the individual taxpayer. The sample in this study is 100 respondents who have met the criteria of the sample. The results of this research showt that awareness of paying taxes significantly affect tax compliance, with 2.669 t-test, t-table 1.985 and 0.009 significant value. An understanding of significant tax effect on tax compliance, with 2,793 t count, the t-table 1.985 and 0.006 significant value. Sanctions taxes significantly affect tax compliance, with 2.363 t-test, t-table 1.985 and significant value of 0.020. The quality of tax services significantly affect tax compliance, with 2.872 t-test, t-table 1.985 and 0.005 significant value. The value of Adjusted R Square of 0.498. This means that 51.8% variable taxpayer compliance can be explained by the consciousness of paying taxes, an understanding of taxes, tax penalties, the tax service quality. While the remaining 48.2% is explained by other variables outside of this researchKeywords: consciousness, tax, penalties, quality, and compliance.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar) Haryanti Ismalia; Taufeni Taufik; 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 aims to determine the influence of empirical evidence budgetary participation, budget goal clarity, feedback, evaluation of the budget, the budget goal difficulty, and internal control over the performance of local government officials Kampar regency. This research was conducted by using a survey of local work unit Kampar regency. The population in this study is 31 working units Kampar regency. 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. The results showed that the Budget Participation significant effect on the performance of local government officials. Clarity of purpose budget has no significant effect on the performance of local government officials. Umpan behind budget significantly affect the performance of local government officials. Evaluation budget significantly affect the performance of local government officials. Difficulty budgetary purposes does not affect the performance of local government officials and Internal Control influence on the performance of local government officials . Based on the calculation of the coefficient of determination (R2) obtained a value of 0.717. This shows that the influence of the independent variables on the dependent 71.7% and the remaining 28.3% influenced by other variables.Keywords: Characteristic, budget, internal control, performance and government.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP), DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH Latifatul Yaswat; Taufeni Taufik; Enni Savitri
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 determine the competence human resource, government internal control system, and the implementation offinancial accounting system on the effectiveness offinancial management area. This study using purposive sampling method. The population in this study servants Tanah Datar region, namely the head of department, chief financial officer, treasurer receipts and expenditures. Samples and this research is 88 respondents who have met the criteria for a sample. The collection data techniques used is by distributing questionnaires. The data were analyzed using multiple linear regression analysis with SPSS. Results of testing the hypothesis in this study indicate that the competence human resources, government internal control system and the implementation financial accounting systems significantly affect the effectiveness of financial management area.Keywords: competence, human resources, internal control system, financial accounting system, and effectiveness
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, DAN POLITIK PENGANGGARAN DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS PADA PEMERINTAH KOTA PEKANBARU Habeahan, Hendita; Ratnawati, Vince; Darlis, Edfan
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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The Purpose of this research is to test influence the capacity of human resources, budget planning and budgeting politics on the synchronization between APBD document and KUA-PPAS document and to test the role of public transparency in moderate the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. Sample in this research are employee of SKPD. The sampling technique using purposive sampling method and there are 96 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach and moderated regression analysis. Result of research show that Capacity of Human Resources, Budget Planning, Political Budgeting have effect on the synchronization between APBD document and KUA-PASS document. Result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document.Keywords: Synchronization, Human Resource Capacity, Budget Planning, Budgeting Politics, and Public Transparency
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2013) Utami, Syilvi Fajria; -, 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 and analyze the factors that influence the voluntary auditor switching. Those factors are client’s size, audit fee, financial distress, audit opinion, auditor’s size, management change, company’s growth, and client’s complexity. The population in this study consists of manufacturing listed firms in Indonesia Stock Exchange in the period of 2011-2013. Sampling method used in this study is purposive sampling. A total sample during 3 (Three) years observation is about 136 samples firm. Hypotesis in this research are tested by logistic regression on SPSS 17. The results of this study show that audit fee, audit opinion, management change and company’s growth have influenced on voluntary auditor switching. While client’s size, financial distress, auditor’s size and client’s complexity have no significant influence to voluntary auditor switching.Keywords: auditor switching, client, management, auditor, company
PENGARUH PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA BAGIAN KEUANGAN (STUDI PADA SKPD KOTA DUMAI) Vetty Rebecca Panjaitan; 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 influence caused by internal control, the competence of human resources, organizational commitment and organizational culture on the financial section of the government performance in Dumai. This study used a purposive sampling with 99 people as samples . The technique of data collection on these studies is in the shape of a questionnaire, while the data analysis technique used multiple regression analysis were processed with SPSS program. The results of testing the hypothesis showed that the variables internal control, the competence of human resources and organizational commitment partially affect the variable government performance, while the partial organizational culture variable do not affect the variable government performance. The magnitude of the effect caused by Adjusted R square by four variables together against the dependent variable 32%, while the remaining 68% is affected by other variables not examined in this study.Keywords: internal control, human resources, commitment, culture, and performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013) Fitri Anita; Yesi Mutia Basri; Julita -
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 corporate socialresponsibility, leverage, likuiditas dan firm size effect corporate aggresiveness tax. Type of this reseacrh is causative research. The population in this research is real estate and property company registered in BEI in 2010 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 corporate social responsibility, leverage, firm size have no effect on corporate aggressive tax. Meanwhile, liquidity effect on corporate aggresive tax. In this study, there are still many limitatios and short comings the effect of independent variables on the dependent variable can only explain by 8,3%, hence more independent variable are needed.Keywords: Corporate Social Responsibility, leverage, liquidity, firm size, and aggresive tax
PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN, SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kota Pekanbaru) Berry Wan Saputra; Zulbahridar -; 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 the implementation of government accounting standards, accounting information systems and internal control systems of the quality of local government financial reports on the regional work units Pekanbaru. The dependent variable used in this study was the quality of local government financial reports. Independent variables used adalahimplementasi government accounting standards, the implementation of information systems akuntansidan implementation of the internal control system. The sample in this research is the head of the financial section and sub regional work units numbered 52 people. Sampling method used in this research is census method. Data collection techniques in this study are primary data, while data analysis technique used is multiple regression analysis were processed with SPSS version 21 for Windows. Results from this study showed that: (1) there are significant implementation of government accounting standards and the implementation of the internal control system of the quality of local government financial reports Pekanbaru, (2) there is no effect of accounting information systems implementation to the quality of local government financial reports Pekanbaru.Keywords: accounting standards, information, control, quality, and financial reports
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN, DAN PENDIDIKAN TERHADAP PROFESIONALISME AUDITOR (Studi Empiris pada Auditor BPKP Perwakilan Provinsi Riau) Toruan, Jupri Lumban; -, Hardi; 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

There are some factors influencing the auditors’ professionalism, and it does be reason why this studies important. This study attempts to see the influence of independency, competency, experience and , education to auditor professionalism, especially those who are working in BPKP Riau.The population of study is all auditors who worked on the BPKP Riau. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative Riau Province. The Respondents are used in the analysis were 47 respondents ( 85 % ) Methods of Analysis is conducted with a multiple regression analysis using SPSS (Statistical Product and Service Solutions )Version 17.The results of testing that has been done.Partial regression test (t test) showed that the auditors’ independency, competency, experience had a influences significantly and positively towards auditor professionalism, while auditor education have no effect significantly on their professionalism.The coefficient of determination in this study was65,7 % .These four variables affect the dependent variable was 65,7 % , while 34,3 % is influenced by other variables that are not addressed in this study . Keywords: independency,competency,experience,education,and professionalism

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