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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 PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2010-2013 Siti Kholifatin Alfisyah; Azwir Nasir; 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 research is conducted at manufacturing business which enlist in Effect Exchange Indonesia (BEI) with period of year 2010-2013. Population in this research is manufacturing businesss which enlist in Effect Exchange Indonesia (BEI) with period of year 2010-2013 amounting to 129 company contained in IDX 2010-2013. Amount of sampel in this research counted 37 company, method intake of sampel conducted by using sampling purposive. While to analyse data, writer use doubled linear regression o] version 17.00. Result of coefficient test of determinasi known that value of R Square in this research equal to 0,670. This matter indicate that by together company size measure variable, concentration of[is ownership of manajerial, board of comisioner composition, audit committee composition give influence which is signifikan equal to 67,0 % to make-up of management earning at manufacturing business which enlist in BEI 2010 - 2013, while the rest equal to 33,0 % influenced by other variable which do not in research in this research. As for such other varabel is independent commissary, quality of board of comisioner, quality of audit committee, execution of RUPS and institutional ownership.Keywords: Earning Management, Size measure Company, Concentration of is ownership of manajerial, board of comisioner composition, and audit committee composition.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN, ASURANSI & LEMBAGA KEUANGAN LAINNYA DI BURSA EFEK INDONESIA TAHUN 2010-2013 Muhammad Fadhli; Kamaliah -; 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 are to determine the significances effect of liquidity, leverage, profitability, dividend policy as moderation with the corporate’s value. The study population was 56 companies, but based on the criteria there are only 24 (thirty-four) companies. Sampling using purpossive sampling technique while data analysis using multiple linear regression model. The study states that the Loan to Deposit Ratio (LDR) significantly affects the corporate’s value. Debt to Equity Ratio (DER) has no significant effect to the corporate’s value. Return on Assets has a significant effect to the corporate’s value. Loan to Deposit Ratio (LDR) moderated by dividend policy has a significantly influence to the corporate’s value. Debt to Equity Ratio (DER) moderated by dividend policy no significant effect on the corporate’s value. Return on Assets moderated by dividend policy has a significantly influence to the corporate’s value.Keywords: Liquidity, Leverage, Profitability, Dividend Policy, and Corporate Values
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TRHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KABUPATEN KAMPAR) Della Adriadiva; Raja Adri Satriawan; 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

Local government management of accountability , not separated from the local government budget. In the planning of budget there are some characteristic purpose of the budget that is budgetary participation, budget clarity, budget feedback, budget evaluation, and budget goal difficulties. The existence of the budget’s purpose will clearly facilitate individuals to draw up the target budget.The purpose of this study was to re-examine the effect of budgetary goal characteristics to the performaance of local government. This study performed on local government in SKPD Kampar Regency with the second, third, and fourth echelon position. The object of this study is SKPD Kampar regency. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire and the total of questionnaire is 108.The result of this study showed that budgetary goal characteristics (budgetary participation, budget clarity, budget feedback, budget evaluation) had a positive and signifikan effect in performance of local government. While difficulties in the budget’s purpose doesn’t had significant effects on the performance of local government of Kampar Regency.Keywords: Budgetary, Performance of Local Government.
PENGARUH INFORMASI KEUANGAN, NON KEUANGAN DAN EKONOMI MAKRO TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) PERIODE 2011 – 2013 DI BURSA EFEK ONDONESIA Altensy, Mica; Agusti, Restu; -, 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 study aims to examine the variables that influence of underpricing stock price when the company's initial public offering in Indonesia Stock Exchange 2011 - 2013 period. The dependent variable in this study is underpricing measured by value of initial returns, while the independent variable is the financial leverage, return on equity, proceeds underwriter reputation, auditor reputation, firm age, inflation, BI rate. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 45 companies from 77 populations companies doing IPOs from 2011 - 2013 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable underwriter reputation and auditor reputation negatively influence of underpricing is proven. Other variables such as financial leverage, return on equity, proceeds, firm age, inflation, and BI rate influence of underpricing is not proven. In this research model, shows the variable financial leverage, return on equity, proceeds, underwriter reputation, auditor reputation, firm age, inflation, and BI rate can only explain the variation of underpricing of 32.4 %.Keywords: Financial Information, Non Financial, Macro Economy, and Under-pricing.
PENGARUH KINERJA LINGKUNGAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DIMODERASI OLEH DEBT TO EQUITY RATIO (DER) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2011,2012, dan 2013) Endah Yola Devita; Kirmizi -; 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

The purpose of this study is to determine whether there is impact of environmental performance and Debt to Equity Ratio (DER) as variable moderating on Corporate Social Responsibility Disclosure. The population of this study is manufactued companies listing in Indonesian Stock Excchange  for the periode 2011 to2013  and this study uses a sample of 85 companies which are registered as PROPER and publish their annual report. This study uses regression analysis to be treated with the program SPSS for Windows 18. The results show that the impact of environmental performance toward CSR disclosure is significant and DER as a moderating variable in its interaction with environmental performance has significant impact toward CSR disclosure. Keywords: CSRD, DER, Environmental, and Performance
PENGARUH INTEGRITAS, OBYEKTIVITAS, KERAHASIAAN, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI RIAU Ulfa Indri Utami; Kamaliah -; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The population in this study are all inspectorate personnel who conduct financial audit in Riau province inspectorate. Of the 40 respondents, there are 4 people who did not return the questionnaire so that this research involved 36 respondents, the method of data collection using survey method through a questionnaire containing items statement. Methods of data analysis done in the form of test quality and test data normality. To test the effect used analysis tools SPSS version 17.0.The results showed that: 1) the integrity of the variables affect the performance of auditors in Riau Provincial Inspectorate. 2) variables affect the performance of the auditor's objectivity in the Riau Provincial Inspectorate. 3) variables affect the performance of the auditor's confidentiality at Riau Provincial Inspectorate .4) variables affect the performance of the auditor's competence in Riau Provincial Inspectorate. 5) work experience variables affect the performance of auditors in the Riau Provincial Inspectorate.Keywords: integrity, obyejtivitas, confidentiality, competence, andwork experience,performanceofauditors
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN SISTEM AKUNTANSI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD). (Studi Empiris pada Kabupaten Rokan Hulu) Widayati, Sandy; Taufik, Taufeni; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The study aimed at finding out the effect of: (1) budgeting participation on the performances SKPD, (2) human resources quality on the performances SKPD, (3) the implementation of accounting information system on the performances SKPD, and (4) budgeting participation, human resources quality, and the implementation of accounting information system on performances SKPD. The study was conducted at the Local Government working unti devices in Rokan Hulu, made based on a quantitative, since the data obtained were in a form of figures. The samples were selected based on a purposive sampling technique by involving 80 respondents. These results indicate that the participation budgeting significant effect on the performance of SKPD because thitung 2.316> 1.000 ttabel with significant value of 0.023, significantly influence the quality of human resources SKPD performance because thitung 2.053> 1,000 ttabel with significant value 0.013, and Application of Accounting System significantly affect the performance of SKPD because thitung 5.263> 1.000 ttabel with significant value 0.00.The results provide evidence that the Budgetary Effects of Participation, Quality of Human Resources and Accounting System Implementation significant effect on SKPD Performance Against Rokan Hulu through multiple correlation coefficient (R) of 0.836 and a very strong relationshipKeywords: Participation,Budget,Quality,Accounting and Performance
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera) Sayandra, Recky Riandika; -, Kamaliah; -, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to determine the influence of competence, independence, accountability and motivation on audit quality factors Public Accounting Firm se Sumatra. As the dependent variable is the quality of the audit, while the independent variables are competence, independence, accountability and motivation. The analysis method used in this research is descriptive statistical analysis method and multiple regression analysis. Research methods using census method, in which the entire population of 75 auditors spread on Public Accounting Firm in Sumatera used as a sample as well as research respondents. Prior to testing hypotheses, test the validity and reliability of the primary data questionnaire. Regression equations were then tested by the analysis of the classical assumption of Normality Test, Heteroskidastity test and Multicolinearity test. To see the effect of independent variables on the dependent variable is done through the analysis of t-test, F-test, a test of determination R (correlation coefficient), R Square (R2) and Adjusted R2. The results showed a partial and simultaneous factors of competence, independence, accountability and motivation have an impact on audit qualityKeywords: competence, independence, accountability and motivation, quality audit.
PENGARUH INDEPENDENSI, KUALITAS AUDIT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Budi Setiawan; Kennedy -; Alfiati Silfi
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 effect of independence on the integrity of financial statements, examine the effect of audit quality on the integrity of the financial statements, and examine the effect of corporate governance mechanisms include institutional ownership, managerial ownership, audit committees and independent commissioner for the integrity of the financial statements. The population of this study are all engaged in a manufacturing company that went public in the Indonesia Stock Exchange in 2008 up to 2012 as many as 104 companies. While the sampling method of purposive sampling is conducted sampling considerations in the determination of the sample with certain criteria, in order to obtain a sample of 68 firms. While analysis of the data using linear regression. The study states that the independence, audit quality, audit committee and independent commissioners affect the integrity of the financial statements, while institutional ownership and managerial ownership does not affect the integrity of the financial statements which can be seen from the calculated value of t <t-table. This means that institutional ownership and managerial ownership in manufacturing firms is not among the factors that can affect the integrity of the financial statements.Keywords: Independence, Quality Audit, Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Integrity Financial Statements
PENGARUH PENAMBAHAN WAJIB PAJAK BADAN, PENYAMPAIAN SPT MASA PPH BADAN, PENERBITAN SURAT TAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Yessi Arisandi; Vince Ratnawati; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The research aim is to examine the effect of the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit to the corporate income tax receipts. This research used probability sampling method and multiple linear regression analysis test with the help of the program SPSS version 16.0. The source of data in this research is a secondary data from KPP Pratama Pekanbaru Senapelan period 2010-2014. The results of research indicated that the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit have a simultaneous significant effect to the corporate income tax receipts. Partially, only the delivery of notification period letter of corporate income tax has no significant effect to the corporate income tax receipts. While the addition of corporate taxpayers, the publication of tax bill and tax audit have a significant effect to the corporate income tax receipts.Keywords:The corporate income tax receipts, the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill, tax audit.

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