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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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ANALISIS PERBANDINGAN HARGA SAHAM, NILAI SAHAM DAN ABNORMAL RETURN SAHAM PADA PERUSAHAAN IFR (INTERNET FINANCIAL REPORTING) DAN NON-IFR (NON INTERNET FINANCIAL REPORTING) (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Finta Isfa Nofianti; 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 difference of stock price, stock value and abnormal return between the company of IFR and the company of NON-IFR. And examines the difference of stock price, stock value and abnormal return between the company of higher degree of information transparency in IFR and the company of lower degree of information transparency in IFR. Population of this research was registrated companies at BEI. The samples used in this research was 99 companies who applied IFR and 99 companies who non applied IFR. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the independent sample t-test analysis. The result of study shows that there are difference of stock price, stock value and abnormal return between the company of IFR and the company of NON-IFR. And there are difference of stock price and stock value between the company of higher degree of information transparency in IFR and the company of lower degree of information transparency in IFR. But the abnormal return between the companies with higher degree of information transparency in IFR do not differ from the companies with lower degree of information transparency in IFR.Keywords: Stock Price, Stock Value, Abnormal Return, Degree of Information Transparency and Internet Financial Reporting (IFR)
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Maksyur, Noprial Valenra; 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

This study aims to look at the effect of Quality of Human Resources, Organizational Commitment, Internal Control Systems, and Utilization of Information Technology on the Quality of Financial Reports on the regional work units that exist in the District Idragiri Hulu Research carried out on 23 working units that are in Indragiri Hulu 2015. Sampel year that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents are chief financial sub-section and sub-section staff or the head of financial accounting and accounting field staff. Questionnaires were distributed to 69 respondents, and successfully recovered the complete answer is obtained from 54 respondents. Data were collected from 54 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. The results partially or simultaneously found that the variable quality of human resources, organizational commitment, internal control systems, and the utilization of information technology affects the quality of financial statementsKeywords: Quality, Commitment, Organizational, Internal Control Systems, and Financial Statements
ANALISIS PENGARUH LABA BERSIH, ARUS KAS OPERASI, PEMBAYARAN DIVIDEN KAS SEBELUMNYA, DAN QUICK RATIO TERHADAP DIVIDEN KAS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Tiocandra, Riyondi; -, Kamaliah; 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

The objective of this research is to examine and analyze the influence of the net income, operating cash flow, previous cash dividend payment, and quick ratio toward cash dividend at the LQ-45 corporations listed in the Indonesia Stock Exchange 2011-2013. The Population in this research are LQ-45 corporations which are listed at the Stock Exchange during 2011-2013. Based on purposive sampling method obtained that the 22 companies which are used as the samples in this research. The examination is conducted using multiple linear regression method of processing data with SPSS version 17. The results showed that the variables of net income and previous cash dividend payment have a significant influence toward cash dividend, while the independent variables operating cash flow and quick ratio have no significant influence toward cash dividend.Keywords: Net Income, Cash, Dividend Payment, and Quick Ratio
KAJIAN EMPIRIS HUBUNGAN KAUSALITAS PRAKTIK PELAPORAN KEUANGAN BASIS INTERNET (INTERNET FINANCIAL REPORTING) TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL INTERVENING PADA 100 PERUSAHAAN TERKEMUKA DI INDONESIA Isworo Wulandari; 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

The aims of this research is to examine the direct effect and indirect effect of voluntary disclosure on the internet and age of firm on the GCG mechanisms consist of managerial ownership and independent commissioner. Collecting data using a purposive sampling method for 100 companies listed in Kompas-100 Index in 2013 which analyse by path analysis. The result show that: (1) Voluntary disclosure and firm’s age does not directly affect managerial ownership but both of the variables have a direct effect on independent commissioner, (2) Voluntary disclosure, firm’s age, firm’s size, industry sector and independent commissioner has a direct effect on the firm value, (3) Voluntary disclosure and firm’s age does not have a indirect effect on the firm value through the percentage of independent commissioner.Keywords: IFR, GCG, Voluntary, Size and Age
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL DAN GOAL COMMITMENT SEBAGAI VARIABEL MODERATING (Studi Empiris di Pemerintahan Kota Pekanbaru) Putri Dwi Nurhidayati; Nur Azlina; 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 study aim to examine the influence of budgetary participation to budgetary slack with locus of control and goal commitment as moderated variables at (Empirical Study On Pekanbaru City Government). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Pekanbaru City which is participation in budgetary process, with a total sample are 93 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is three hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and locus of control interaction have significant influence to the budgetary slack. 3) budgetary participation and goal commitment interaction have significant influence to budgetary slack.Keywords: budget, participation, control, goal, and commitment
PENGARUH PENGELOLAAN LINGKUNGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN PROFITABILITAS (ROA) PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI Putri, Suci Rahma; Ritonga, Kirmizi; 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

The purpose of this research is to determine the effect of environmental disclosure, institutional ownership toward corporate social responsibility disclosure (CSRD) with profitability (ROA) as a moderating variable. The population of this research is manufacturing company which is member of PROPER and listing in Indonesia Stock Exchange from 2011 to 2013. The research samples are 72 companies selected by using purposive sampling method. The statistical method used is multiple linear regression analysis. These results show that the impact of environmental disclosure and institutional ownership has significant impact toward corporate social responsibility disclosure. But, profitability (ROA) as the moderating variable in relation between environmental disclosure and institutional ownership toward corporate social responsibility disclosure has no significant impact.Keywords: environtmental, performance, ownership, ROA, CSRD.
ANALISIS KINERJA KANTOR PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Senapelan) Christin Junianty; 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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This study aimed to examine the effect of Productivity, Responsibility, Accountability, and Education. The population in this study were all individuals who belong to individual taxpayers registered in the tax office Senapelan. Types of samples used by researchers convinience. The sample in this study is an individual taxpayer who never enjoyed the service at the Tax Office Primary Senapelan Pekanbaru. The sample used in this study was 100 respondents. The hypothesis is then tested using multiple linear regression analysis with SPSS version 17.0. These results indicate that productivity and education effect on tax compliance. While responsibility and accountability no significant impact on taxpayer compliance. The magnitude of the effect of the independent variable on the dependent variable was 36.5%. While the remaining 63.5% is influenced by other variables not included in this regression model.Keywords: productivity, responsibility, accountability, and education.
PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PENGENDALIAN INTERN, DAN DESENTRALISASI TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Pasaman) Aini, Nur Atika; Taufik, Taufeni; 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

This study aims to determine the influence of empirical evidence budget goal clarity, internal control system and decentralization the performance of local government officials Pasaman regency. This research was conducted by using a survey of local work unit Pasaman. The population in this study is 31 working units Pasaman. 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 Targets Clarity significant effect on the performance of local governments with a regression coefficient of 0.748 with 0.001 significance (alpha 0.05), Internal Control System have a significant effect on the performance of local governments with a regression coefficient of 0.182 with 0.000 significance (alpha 0.05), Decentralization significantly affect the performance of local governments with a regression coefficient of 0.351 with 0.000 significance (alpha 0.05). With a total number of (Adjusted R²) square value of 0.450, which means by 45.0%. While the remaining 55.0% influenced by other variables not included in the regression models were not included in this study as organizational commitment, participation budgeting and others.Keywords: Performance, governments, budget, internal control systems, and decentralization
PENGARUH SISTEM AKUNTANSI KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Lily -; Muhammad Rasuli; Pipin Kurnia
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 financial accounting system and accessibility of financial statements on the accountability in financial management. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (25 government agencies). 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, treasurer of SKPD and financial staff is a side direct related in the financial management area on government of Payakumbuh city. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0.The result of this study indicated that the financial accounting system and accessibility of financial statements influence on the accountability in financial management area. The magnitude of the effect (R2) financial accounting system, accessibility of financial statements on the accountability in financial management area was 31,9%. While the remaining 68,1% is influenced by other independent variabel that are not observed in this study.Keywords : Accountability, financial, management, accounting, and accessibility
UJI FAKTOR-FAKTOR YANG MEMPENGARUHI PENGEMBANGAN PENGUNGKAPAN MELALUI PRAKTIK PELAPORAN KEUANGAN BERBASIS INTERNET (INTERNET FINANCIAL REPORTING) (Studi Empiris Pada 100 Perusahaan Terkemuka di Indonesia) Raihanil Jannah; 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 aimed to examines the influence factors of the extent of disclosure through the internet-based financial reporting practices. In this research using the extent of disclosure through the internet-based financial practices as dependent variable. Independent variables are age, growth, public ownership, complexity of business, asset-in-place, and company based. The population of this research is a company registered in Indonesia Stock Exchange. While the study sample is a company registered in Indonesia Stock Exchange and in the category of Kompas-100 Index. Data analysis method used to perform hypothesis testing is multiple regression analysis. Hypothesis testing using analysis regression showed that variables public ownership, complexity of business, asset-in-place, and company based can influence the extent of disclosure through IFR practices. While age, and growth of company can’t influence the extent of disclosure through IFR practices.Keywords: IFR, Age, Growth, and Ownership

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