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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 2,706 Documents
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Pengaruh tata kelola pemerintahan, efektivitas pengendalian internal, dan peran auditor internal terhadap tingkat kecurangan (studi pada satuan kerja perangkat daerah kabupaten kuantan singingi) Rizke Wiliyanti; Ria Nelly Sari; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of good governance,internal control effectiveness and the role of the internal auditor on the level of fraud.The population of this study were employees who worked in government agencies (27, agencies) in Kuantan Singingi regency. The sampling method used in this study is purposive sampling method. The data then analysed by using SPSS 18 software.The results prove that the effectiveness of internal controls and the role of internal auditors affect the level of fraud incidents. The magnitude of the effect (R2) of the good governance, effectiveness of internal control, and the role of the internal auditor on the level of fraud was 25,7%. While the remaining 74.3% is influenced by other variables.Keyword: good governance, internal control effectiveness, the role of the internal auditor, the level of fraud.
Pengaruh degree of fundamental leverage, beta saham, tingkat pertumbuhan, roe, dan size terhadap price to book value (pbv) pada perusahaan manufaktur di bursa efek indonesia tahun 2010-2011 Tengku Fadilla Arbaini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to analyze the effect of Degree of Financial Leverage, stock beta / beta risk, rate of growth, ROE against Price To Book Value (PBV) and the effect size against Price To Book Value (PBV) in manufacturing companies in Indonesia Stock Exchange in 2010 -2011.The population was 164 manufacturing companies, while in the sample using purposive sampling method based on specific criteria, so that only 68 companies that meet thecriteria.The study states that the financial leverage and size showed a positive relationship, but did not significantly affect the PBV. Beta risk and growth rate showed a negative relationship and significantly affect the PBV. ROE shows a positive and significant effect on PBV. The coefficient of determination obtained amounted to 0.342 or 34.20% mean PBV in manufacturing companies at 34.20% explained by financial leverage, beta risk, rate of growth, ROE and the remaining 65.80% influenced by other variables such as dividend policy, liquidity, solvency, etc., which are not examined in this study.Keywords: Degree of Financial Leverage, Beta, Growth, Return On Equity, Price To Book Value
Analisis faktor-faktor yang mempengaruhi penerapan konservatisme dalam akuntansi (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2009-2011) Tri Novikasari; Kirmizi Ritonga; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the effect of consisted of managerial ownership structure, institutional ownership structure, the structure of public ownership, Leverage and Growth Opportunities on conservatism in accounting. This population is a manufacture company registered in Indonesian Stock Exchange in 2009-2011. There is 14 companies in the sample with purposive sampling technique.The Method of analysis used in this study is logistic regression with sofware SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for multiple regression analysis.The results of this study showed that the institutional ownership structure (sig=0,020; sig≤0,05) and Growth Opportunities (sig=0,039; sig≤0,05) effects on the conservatism in accounting. While the for managerial ownership structure (sig=0,973; sig≥0,05), the structure of public ownership (sig=0,854; sig≥0,05), and Leverage (sig=0,791; sig≥0,05) had no effect on the conservatism in accounting.Keywords : Managerial ownership structure, Institutional ownership structure, The structure of public ownership, Leverage, Growth Opportunities and Conservatism
Pengaruh earning per share (eps), price earning rasio (per), ukuran perusahaan (firm size) dan risiko sistematis (beta) terhadap return saham pada perusahaan real estate & property yang terdaftar di bei tahun 2006-2009 Tiara Dewi Sundari; Hardi '; Poppy Nurmayanti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was undertaken to test and provide empirical evidence of the influence of Earning Per Share (EPS), Earning Price Ratio (PER), company size (Firm Size) and Systematic Risk (BETA) on stock returns of real estate & property companies listed on the Stock Exchange . Population is the number of whole objects (entities or individuals) whose characteristic are about to suspected. In this study population were observed and all Real Estate & Property companies listed in Indonesia Stock Exchange in 2006 to 2009 as many as 139 companies.Based on the research results which indicate that EPS significantly influence stock returns. The effect that is positive, namely the level of EPS can certainly improve the quality of the audit. PER significant effect on stock returns. This showed that the effect was significant. PER models that based on the ratio between the stock price per share with EPS which can increase stock returns. Firm size have a significant effect on stock returns, the company size (Firm Size) is a large scale which can be classified as big and small firms, systematic risk has no effect on stock returns.Recommendations can be submitted at the next study is should add a longer observation period to obtain more accurate results. With add the period in the next research by using more samples to be more accurate.Keywords : Per Share (EPS), Price Earning Ratio (PER), company size (FIRM SIZE), Systematic Risk (BETA) Stock Return
Pengaruh kualitas pelaporan keuangan, kepemilikan institusional dan ukuran perusahaan terhadap asimetri informasi pada perusahaan perbankan yang terdaftar di bei tahun 2008-2012 Kusuma, Tifany; Agusti, Restu; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to determine the effect of financial reporting quality, institutional ownership and firm size against the asymmetry of information on banking companies listed in Indonesian Stock Exchange in 2008-2012.The data used in this study are secondary data from financial data in the Indonesian Stock Exchange. The sample method used was purposive sampling, the population of 32 companies listed in the Indonesian Stock Exchange, research sample counted 14 companies that meet the criteria. Hypothesis testing is done by using multiple linear regression analysis.The results of this research base on hypothesis test indicates that the quality of financial reporting and institutional ownership has no significant effect to the asymmetry of information with significant are 0.955 and 0.338, while the firm size has significant influence to the asymmetry of information with significant is 0.040. The magnitude of the effect (Adj R-Square) of the quality of financial reporting, institutional ownership and firm size on asymmetry of information was 8.1%. While the remaining 91.9% is influenced by other variables.Keywords: information asymmetry, institutional ownership, firm size, the quality of financial reporting
Pengaruh karakteristik perusahaan terhadap struktur modal (studi empiris pada perusahaan automotive and allied product yang terdaftar di bursa efek indonesia periode 2008-2011) Rizal, Prihet Hayezca; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect of firm characteristics on capital structure. Its population is automotive and allied products companies listed in Indonesia Stock Exchange the period of 2008-2011. Obtained by using purposive sampling as many as 16 companies in the sample.Independent variables in this study consists of the assets structure, asset growth, profitability, firm size, and managerial ownership, the dependent variable is capital structure. The method of analysis used in this study is multiple linear regression.These results indicate that the asset growth and profitability t count 4,714 to 2,446 t count affect the capital structure, because t table 2,002. While the structure assets with tcount -0.245, t count for firm size and managerial ownership to -0.054 and 1.703 t count no effect on the capital structure because t table 2,002. Adjusted R square value is equal to 0.381, which means 38.1% of the independent variable in this study is able to influence the dependent variable, while the remaining 61.9% is explained by other variables not included in this study, as: business risk, sales stability,etc.Keywords: Assets structure, asset growth, profitability, firm size, managerial ownership and capital structure.
Analisis faktor-faktor yang mempengaruhi audit delay pada perusahaan property and real estate yang terdaftar di bei tahun 2009-2011 Pricelly Erda Muharly; Hardi '; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of firm size, profitability, solvability,size of public accountant firm, and auditor’s opinion in property and real estate company that listed on indonesia stocks exchange for the a period 2009-2011. This study used is purposive sampling method and 28 firms were selected of a sample. Multiple regression analysis by SPSS 17 was used to testthe hypothesis proposed. The results of analyze showed that independent variables affect dependen variable on 36,3 %. And from the test results it can be concluded that firm size significantly. Profitability is not significantly, solvability is not significantly, size of public accountant firm sicnificantly and auditor’s opinion significantly influence audit delay during the period of this study. Keyword : audit delay, firm size, profitability, solvability, size of public accountant firm, and audit opinion.
Pengaruh lingkungan usaha, profitabilitas, dan penegakan hukum terhadap ketidakpatuhan wajib pajak orang pribadi di kec. Kuantan tengah Yuli Triya Fuadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect for business environment, profitability, and compliance enforcement against an individual taxpayer carries on business in the district. Central Kuantan. The sampling method using purposive sampling technique for better, researchers took a sample of 134 respondents using Slovin formula calculation. This study used quantitative methods, where data obtained by distributing questionnaires to registered taxpayers in Rengat STO. Statistical tests using multiple linear regression analysis of data collected and processed with the help of the statistical program SPSS 17.0.From the results of the testing that has been done, found the coefficient (Adj-R2) of 0.323, this meant that 32.3% of non-compliance individual taxpayers affected by business environment, profitability and law enforcement. The independent variables in this study the profitability that has a significant impact on an individual taxpayer noncompliance. Then two independent variables other business environment and enforcement of non-compliance did not affect the individual taxpayers conducting business.Keywords: Non-compliance with individual taxpayers, business environment, profitability, and law enforcement.
Pengaruh kecerdasan emosional, kecerdasan intelektual dan minat belajar terhadap tingkat pemahaman akuntansi Yolla Yorika; Azwir Nasir; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examined the effects of emotional intelligence, intellectual intelligence, and behavioral learning towards the level of understanding of accountancy.The sample of this studied is 25 students of Riau University, 25students of Riau Islamic University, 25 students of UIN Sultan Syarif Qasim and 25 students of Lancang Kuning University. Analytical techniques used to perform the hypothesis testing is purposive sampling with nonprobability sampling types. Data are analyzed using multiple regression analysis method using SPSS(Statistical Product and Service Solution) 17 version.The results showed that the emotional intelligence had a effect to the level of understanding of accountacy looked from thitung (2,952) >ttabel (1,984) with signification values 0,004 (< 0,05). For intellectual intelligence variable had a effect to the level of understanding of accountacy looked from thitung (22,653) > ttabel (1,984) with signification values 0,000 (< 0,05). Behavioral learning had a effect the level of the level of understanding of accountacy looked from thitung (22,449)>ttabel (1,984) with signification values 0,000 (<0,05). The adjusted values R2 0,906 with 90,6 % ratios.Key words : emotional intelligence, intellectual intelligence,behavioral learning, understanding of accountancy.
Pengaruh kepemilikan manajerial, kepemilikan institusional dan kepemilikan keluarga terhadap manajemen laba (earning management) pada perusahaan berkepemilikan ultimat yang terdaftar di bei Starga Lamora; Vince Ratnawati; Kamaliah &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to investigate the effect of managerial ownerships,institutional ownerships and family ownerships components to earnings management on the ultimate ownerships companies in Indonesian Stock Exchange.Data is used in this research is secondary data from monetary data inIndonesian Stock Exchange. The sample method used was purposive sampling. From the all of ultimate ownerships companies listed in the Indonesian Stock Exchange, research sample counted 60 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research base on hypothesis test show that managerialownerships and institutional ownerships does not have significant effect with earnings management, while family ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and family ownerships on earnings management was 10,10%. While the remaining 80,90% is influenced by other variables.Keyword: managerial ownerships, institutional ownerships, family ownerships, earnings management, ultimate ownerships.

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