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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 LEVERAGE, PROFITABILITAS DAN PUBLIC SHARE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2012 Irham -; Taufeni Taufik; Azhari Sofyan
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 data used is secondary data obtained through the Indonesian Capital Market Directory (ICMD). Data analysis methods used to perform hypothesis testing is multiple regression analysis. Before testing the hypothesis, first proposed regression equations were tested for normality of data and assumptions to be free from bias classic. These results indicate that Leverage as measured by debt-to-equity ratio (DER) affect the completeness of the disclosure of financial statements. Profitability as measured by Return on Assets (ROA) affect the completeness of the disclosure of financial statements. Public Share affect the completeness of the disclosure of financial statements. Simultaneously, DER, ROA and Public Share affect the completeness of the disclosure of financial statements. The coefficient of determination is 0.372 which shows the influence of the independent variables used in the model study of smoothing earnings as the dependent variable was 37.2%, while the rest (62.8%) is explained by other variables not included in this research mode.Keywords: Leverage, Profitability, Public Share, and Fittings Company Financial Statements
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MEMILIH JURUSAN AKUNTANSI SEBAGAI TEMPAT KULIAH DI UNIVERSITAS DI KOTA PEKANBARU Harahap, Fadli; Satriawan, Raja Adri; 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

This study aimed to analyze of the influence of variable cultural, social, personal, and psychological, to the selection of accounting major.This study uses accidental sampling with 100 samples obtained from the calculation formula slovin. 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 17 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 selection of accounting major. Partial regression test (t test) showed that cultural and social variables no effect of the selection major while personal, psychological influence on the selection of accounting majors. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 40.4%, while the remaining 59.6% is influenced by other variables not examined in this study.Keywords: Influence of cultural, social, personal, psychological, and accounting department.
PENGARUH PAJAK INDUSTRI PARIWISATA DAN RETRIBUSI OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI 12 KABUPATEN/KOTA PROVINSI RIAU TAHUN 2009−2013 Cahyadi, Robi; Rasuli, Muhammad; 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

One of indicators used to determine the effect of tourism on local revenue is through the development of tourism revenue received by the tax tourism indutry and tourism levy. Where this would describe the situation every tourism trip would be beneficial to the economy of a region that is in visited and impacted to the revenue which would increase also. This study aims to determine the tax effects of the tourism industry and tourism levy on revenue (PAD) in 12 districts / cities of Riau Province in 2009-2013. In this research used period (time series) data and latitude series data (cross section) while the source data using secondary data, then analyzed by the method of multiple linear regression (with SPSS version 16.0). The results of tests showed that the tax variable tourism industry and tourism levy variables have a significant effect on the variable revenue. T-test showed that the tourism industry tax variables have the most significant effect on the regional income variable t of 1.801 and significance probability of 0.005 <0.05. The magnitude of the effect that (R2) by these two variables together against the dependent variable that is equal to 24.7% while the remaining 75.3% is influenced by other variables not examined in this study.Keywords: tax tourism industry, tourism levy, local revenue
PENGARUH PENGALAMAN KERJA, STRES KERJA, KOMPENSASI FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak di KPP Madya Pekanbaru dan KPP Madya Batam) Elisa Natalia Siahaan; 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

This study aimed to examine the effect caused by the variable work experience, job stress, financial compensation, and work environment on the performance of tax inspectors in KPP Madya Pekanbaru and KPP Madya Batam. This study uses a sampling technique saturated with 64 samples. Data collection techniques in this study is in the form of a questionnaire, while the data analysis technique used is multiple regression analysis were processed with SPSS version 17 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 performance variable tax inspectors. Partial regression test (t test) showed that the variables work stress, financial compensation, and working environment partially affect the variables performance of tax inspectors, while the partial work experience variables do not affect the variables performance of tax inspectors. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 63.0%, while the remaining 37.0% is influenced by other variables not examined in this study.Keywords: work experience, job stress, financial compensation, work environment, and the performance of tax inspectors
UJI MULTI STAGE PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP KUALITAS AUDIT MELALUI PERILAKU DYSFUNGSIONAL AUDIT DENGAN PENDEKATAN KEPUTUSAN BERBASIS ETIS (Studi Kasus Pada KAP di Sumatera Bagian Tengah) -, Srini; DP, Emrinaldi Nur; Ali, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

Auditing process often encounter problems due to the number of auditors who violate professional standards of auditors and the code ethics of public accountants in the audit process, thereby reducing the quality of audits produced. The purpose of this study was to examine the influence of personal auditors characteristics on audit quality through dysfungsional audit behavior-based approach ethical decision. ethically-based decisions.This study uses a saturated sampling method to choosed sample. The sample in this study is the auditor who works in Public Accounting Firm (KAP) in the central part of Sumatra (Pekanbaru, Padang, Batam and Jambi) with 52 sample auditors. The data used in this study are primary data questionnaire submitted directly to the auditor by the researcher. Data were analyzed using PLS program version 2.0.M3.Hypothesis testing using Partial Least Square showed variable results of work stress, cognitive moral development, moral evaluation deontological and teleological, Machiavellian nature of a significant effect on audit quality and the variable of the dysfungsional audit behavior no significant. While work stress variables, moral evluation deontological and teleological significant effect on the dysfungsional audit behavior and the dysfungsional nature mchiavellian not significant to dysfungsional audit behavior. While the work stress variables, Machiavellian nature, and moral evaluation deontological and teleological have significant effect on audit quality mediated by dysfungsional audit behaviors .Keywords: audit quality, Personal Characteristics Auditors, and dysfungsional audit behavior.
PENGARUH PERUSAHAAN KELUARGA, MULTINATIONAL COMPANY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012) Nurul Hidayah; Kamaliah -; 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 has a purpose to examine the influence of family company, multinational company and institutional ownership to tax avoidance. This study classified the type of research that is causative. The population in this study are all companies listed at the Indonesia Stock Exchange in 2010 until 2012. Sample used in this study was a 30 companies. The method using in the selection of sample by purposive sampling method. The data used in this research is a secondary data obtain from www.idx.co.id. The model of analysis used in this study is a program SPSS version 16.0 for Windows. The result of this research indicates that multinational company has a significant influence on tax avoidance activity. While the family ownership and institutional ownership have not significant influences on tax avoidance.Keywords: Tax Avoidance, Family Company, Multinational Company, and Institutional Ownership.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Pekanbaru) Topan Surya Perdana; Taufeni Taufik; 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

The purpose of this research is to test: 1) The effect of budgetary participation in the budgetary slack. 2) Effect of budgetary participation in budgetary slack with information asymetry as moderating variables. 3) Effect of budgetary participation in budgetary slack with environmental uncertainty as moderating variables. The populations of this research are chief financial subsections, chief progamme subsections and financial staff that work on the SKPD in Pekanbaru city. The sampling technique using purpose sampling. Total repondents in this research are 75 respondents. The data of this research uses primary data is distributing questionnaire directly and analyzed using SPSS 20. The method of analysis are using Moderated Regression Analysis (MRA). The results of this study indicate that 1) Budgetary participation has effect toward budgetary slack 2) Information asymetry has effect on the relationship between budgetary participation on budgetary slack 3) Environmental uncertainty has effect on the relationship between budgetary participation on budgetary slack.Keywords: Budgetary slack, budgetary participation, information asymmetry, and environmental uncertainty
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sesti Yurfita Sari; Kirmizi Ritonga; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to examine the relation of managerial ownership, institutional ownership, firm size, leverage, profitability and sales growth to earnings management. Earnings management as the dependent variable is measured by discretionary accrual using the Modified Jones Model. Purposive sampling method used for sampling and where 31 companies in the manufacturing category with the period 2010-2013 where selected as sample. The method of analysis used in this study is multiple regression analysis. The results shows that the managerial ownership, institutional ownership, leverage, and sales growth has significant effect on earnings management. Meanwhile, firm size, and profitability have no significant effect on earnings management.Keywords: management, ownership, leverage, profitability, and sales growth.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2011-2013) Rahati Wulansari; Raja Adri Satriawan; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to examine the influence of Corporate Governance Characteristic consisting of Independent Commissioner, Audit Committee, Institutional ownership, and management ownership on the Effective Tax Rate (ETR). This study is an empirical research with the purpose of sampling techniques in data collection. Secondary data obtained from financial statement bank enterprises listing on the Stock Exchange during the year 2011 to the year 2013. Multiple regression analysis was conducted using SPSS version 17.00 for windows. The result of this study that the variables that affect the effective tax rate is independent commissioner, audit committee, and ownership of manajerial. While variable that did not affect the effective tax rate is institutional ownership.Keywords: Effective tax rate, Independent Commissioner, Audit Committee, Institutional Ownership, and Management Ownership.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE : DIMODERASI OLEH PROFITABILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2011-2013) Nimatur Roifah; Kirmizi Ritonga; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to examine whether leverage, and capital intensity ratio affect the effective tax rate that is moderated by profitability. This study conducted on companies listed on the Stock Exchange in 2011-2013. The total of samples in this study were as many as 62 companies. Methods of analysis used in this study was moderate regression analysis using SPSS version 17.0. The results showed that the leverage does not affect the effective tax rate. the results also showed that the capital intensity ratio, the interaction between leverage and profitability, as well as the interaction between capital intensity ratio and profitability affect the effective tax rate. Coefficient of determination third hypothesis in this study affect the dependent variable of 14.9%, while 85.1% is influenced by other variables that are not described in this study. Then the coefficient of determination fourth hypothesis in this study affect the dependent variable of 21.5%, while 78.5% is influenced by other variables that are not described in this study.Keywords: Effective tax rate, Profitability, Leverage, and Capital Intensity Ratio

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