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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
 77   78   79   80   81 
PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, PENGALAMAN KERJA DAN INTEGRITAS TERHADAP KUALITAS HASIL AUDIT APIP DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Inspektorat Provinsi Riau) Nelda Pratiwi; Kirmizi Ritonga; 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 aimed to determinethe effect of due professional care, independency, work experience and integrity to the quality of the audit results. The study was conducted in Riau Provincial Inspectorate. The population is around the internal auditor in the Inspectorate of Riau province, amounting to 41 respondents. The sampling data of this study using census sampling technique in which all members of the population used as sampel. 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 partial regression test (t test) showed that due professional care,work experience and integrity significant effect on the quality of audit, while independency no significant effect on the quality of the audit results. Simultaneous regression test (F test) showed that all the independent variables simultaneously influence on the quality of the audit results. The magnitude of the effect that (Adjusted R2) by four variables together against the dependent variable 61.8%, while the remaining 38.2% is influenced by other variables not examined in this study. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: due professional care, independency, work experience, integrity, quality of audit result.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Fakhri -; Vince Ratnawati; 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 purpose of this research is to explore the influence of the leverage, profitability, board size, the size of the company, the status of the company which is categorized as a company 'owned by the State, and institutional ownership affect to corporate social responsibility.The population in this research are listed companies (listing) in Indonesia Stock Exchange (IDX) 2012. The sampling design of this research is purposive sampling. Used in this research as technical analyse for test hypothesis multiple regression on the model proposed researchers using SPSS software version 19.0.The results of this research showed that board size, the size of the company, and the status of the company significant influence to corporate social responsibility. While the leverage, profitability, and institutional ownership unable to influence corporate social responsibility.Keywords: DER, ROA, BOC, the size of the company, the status of the company, institutional ownership, and CSR
PENGARUH KEADILAN PAJAK, KUALITAS PELAYANAN PAJAK, KEMUNGKINAN TERDETEKSINYA KECURANGAN, SANKSI PERPAJAKAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Christina Vionita; Vince Ratnawati; 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 aims to examine the effect of tax fairness, quality of tax service, probability of fraud detection, tax sanction, and tax rates against the taxpayer’s perceptions about tax evasion. The population in this study is the micro, small, and medium business entrepreneurs taxpayer in Pekanbaru and listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method nad determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that tax fairness, quality of tax service, probability of fraud detection, and tax sanction have effect on taxpayer’s perceptions about tax evasion. While the tax rates has no effect regarding on taxpayer’s perceptions about tax evasion.Keywords: tax fairness, quality of tax service, tax sanction, tax rates, and tax evasion
PENGARUH PENERAPAN AKUNTANSI KEUANGAN DAERAH, PENERAPAN AKUNTABILITAS KEUANGAN, SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) KABUPATEN AGAM PROVINSI SUMATERA BARAT Riani, Isty; Agusti, Restu; 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

The purpose of this study is to demonstrate empirically the area of financial accounting application, implementation and application of the system of financial accountability reporting against performance accountability of government agencies. The sample was head of the planning section, sub-section chief financial, chief of personnel (with the categorization rank / class of echelon III and IV) who served in Local Government Agencies located in Agam District Government, amounting to 54 people. Data collection techniques using a questionnaire filled out by each sample. To test the hypothesis of the study used multiple regression analysis with SPSS. Results of the study explained that the application of financial accounting area affect the accountability of agency performance in Agam District. This means that at SKPD Agam, performance accountability of each SKPD affected by the application of financial accounting area. application of financial accountability have a significant impact on performance accountability institutions in Agam District. That is the better application of financial accountability, the better accountability of agency performance in Agam District. accountability information system affect the agency's performance in Agam District. This means that at SKPD Agam, performance accountability of each SKPD influenced by the information system.Keywords: Accountability, Finance, Reporting and Performance.
PENGARUH KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH (Studi Empiris SKPD Kabupaten Kepulauan Meranti) Rizky Fitriyanti; Nur Azlina; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The aim of this research is to analyzeThe Effect of Organization Commitment, Information Tehnology Utilization and Intern conrol system toward the performance of SKPD Government finance. (Empiric Study of SKPD Kabupaten Kepulauan Meranti).Sample of this research are 29 SKPD that located in meranti, Sampling technique is Purposive Sampling, the technique for testing Hypothesis using multiple analysis approach. The Result of this research shows that Organization commitment is affected to calculate value > table .3.266>2.030, Information Technology utilization significantly affect the calculate value > ttabel 2.383 >2.030 and intern control systemis significantly affect the calculate value > ttabel 2.419 > 2.030 toward Government’s finance performance.Keywords :Commitment, technology, Control, and performance.
PENGARUH PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN, KEPERCAYAAN, TARIF PAJAK DAN KEMANFAATAN NPWP TERHADAP KEPATUHAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK UMKM MAKANAN DI KPP PRATAMA PEKANBARU SENAPELAN) Ainil Huda; 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 aimed to examine the effect perception of effectiveness of taxation system, trust, tax rate and benefit of NPWP Of Tax Payment Compliance (Empirical Study Taxpayer micro small and medium enterprises food in KPP Pratama Pekanbaru Senapelan). This study uses accidental sampling with 86 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 variable tax payment compliance. Partial regression test (t test ) indicates that the variable perception of effectiveness of taxation system, trust and benefit of NPWP effect on tax payment compliance. But, variable tax rate not effect on tax payment compliance. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 52,9%, while the remaining 47,1% is effect by other variables not examined in this study.Keywords: Effectiveness, Trust, Rate, Benefit and Compliance.
ANALISIS FAKTOR KESIAPAN PEMERINTAH DALAM MENERAPKAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Kasus Pada SKPD Kabupaten Rokan Hilir) Norfaliza -; Taufeni Taufik; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aimed to analyze the influence of the human resources, organizational commitment, support device on the readiness of the implementation of the accrual-based government accounting standards. The population in this study is the Head of finance and financial staff who work on theentire SKPD Rokan Hilir. The sampling technique using purposive sampling method. The number of respondents in this study were 58 respondents. The data of this study uses 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. Adjusted R-square test results obtained at 0.753 or 75.3%, this means that the contribution of indepen den variables influence the dependent variable was 75.3%. While the remaining 24.7% can be explained by other factors that are not disclosed in this study, such as communication, skills, behaviors and others.Keywords: Accrual-based, government, accounting, human resources, and commitment.
PENGARUH TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada SKPD Kabupaten Bengkalis) Lestari, Tri Putri; -, Kennedy; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The purpose of this sstudy is technology information, internal control and leadership style of the performance of government agencies at SKPDs Bengkalis Regency. The research method used is descriptive research method with survey approach, the type of data used iss primary data, primary data by sending questionnaires directly to the respondents and take it back after a predetermined time period. The study population is SKPDs Bengkalis Regency. The sample was echelons III and IV on bodies and agencies in Bengkalis Regency. The classical assumption used is the test for normality, multicollinearity test and test heterokedastisitas. Hypothesis testing using Adjusted R square, Model analysis of the data used I multiple linear regression. Testing the quality of the data used are validity and reliability testing. Simultaneouss significant (Test-f), partial significance (Test-t), the hypothesis testing results show that the hypothesis first, second and third received, this suggests that information technology, internal control and leadership style of the performance of government agencies at SKPDs Bengkalis Regency.Keywords: Information Tecnhology, Internal Control,Leadership style and performance of government agencies.
ANALISIS KINERJA KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PEMERINTAH KOTA BUKITTINGGI (Studi Di Kota Bukittinggi Tahun Anggaran 2009-2013) Dewi, Syukria; Agusti, Restu; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to analyze the financial performance of Bukittinggi government in supporting the implementation of regional autonomy. This study used a descriptive study with a qualitative approach. The results showed the level of independence of the City of Dublin is very low and does not yet support the implementation of regional autonomy with an average ratio of 10.44. The effectiveness of its budget on average 96.35 which is classified as not effective. Budget efficiency level of Bukittinggi was on average 0.66 were considered to be very efficient. The level of dependence of Bukittinggi is high with an average ratio of 89.42. Local revenue growth of Bukittinggi was on average 11.19 belonging increases and tends positive. Overall bukittinggi City local government is not independent and does not yet support the implementation of regional autonomy because it still has the instructive relationship pattern is a pattern of relations in which the role of the central government is more dominant than the role of the state itself.Keywords: decentralization, local independence,and regional growth
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2008-2011) Meri Apriani; Azwir Nasir; Al Azhar Lukman
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 factors affecting conservatism accounting in manufacturing company listed in BEI (2008-2011). This study use purposive sampling method to choose sample, so there are 26 (twenty six) sample company. The mehod of analysis used in this study is descriptive quantity method, simultaneous regression tes and partial test ( multiple regression analysis using SPSS version 20.0 ). Simultaneous regression test ( F test ) showed that the independent variables studied simultaneously have a significant effect on the accounting conservatism. Partial regression test showed that tax insentive variable has the significant effect to the accounting conservatism. The magnitude of the effect that ( R2 ) by the four the independent variables together against the conservatism 34%, whilw thw remaining 66% is influenced by other variables not examined in this study.Keywords: Accounting Conservatism, Tax Insentive, Managerial Ownership, Debt, Political Cost.

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