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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 KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK DAN REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Winda Kemala; Kennedy -; 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 studyaimed toanalyze the effect caused by the variable tax payer awareness, knowledge of tax, attitude tax payer and reform of tax administration with motor vehicletax compliance. 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 variable motor vehicle tax compliance. Partial regression test (t test) showed that all independent variables studied partial effect on the variable motor vehicle tax compliance. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 57.7%, while the remaining 42.3% is influenced by other variables not examined in this study.Keywords: awarenesstaxpayer, knowledge of tax, attitude taxpayer, reform of tax administration, tax compliance.
PENGARUH PEMAHAMAN AKUNTANSI, PEMAHAMAN KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Yunita Eriyanti Pakpahan; Hardi -; 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 an understanding of accounting, an understanding of taxation provisions, and transparency in tax. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to respondents in tax and accountant division who reporting annual tax return to KPP Madya. A total of 92 respondents (92%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 20.0. Result of the study showed that the variables understanding of accounting, understanding of taxation provisions, and transparency in tax effect on taxpayers compliance agency in KPP Madya Pekanbaru. The magnitude of the effect caused by Adjusted R2 by three variables together 54.4% of the dependent variable, while the remaining 45.6% is influenced by other variables not examined in this study.Keywords: Taxpayers compliance agency, understanding of accounting, understanding of taxation provisions, and transparency in tax.
PENGARUH SELF ASSESSMENT SYSTEM, PENERBITAN SURAT TAGIHAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KPP MADYA DAN KPP PRATAMA TAMPAN PEKANBARU Sitio, Rohmasari; Basri, Yesi Mutia; Paulus, Sem
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

Proceeds from taxation sector is the largest source of state revenue. There are many factors that can affect the amount of tax receipts especially VAT receipts which can be considered the tax general directorate in making a policy. This study aims to examine the effects of the independent variables (PKP registered, SSP VAT, VAT return period reported, STP VAT and SP VAT) on the dependent variable (Value Added Tax receipt) with partial test. The data obtained for this study came from the Tax Service Office Madya Pekanbaru and Tax Service Office Pratama Tampan Pekanbaru, including number registered PKP, the amount deposited by the SSP VAT, the amount of the VAT return period reported by PKP, the amount of STP VAT and SP VAT issued by the tax authorities and the amount of VAT receipts. The method used in this research is descriptive statistical methods. The sampling method using sampling methods saturated, whereas the type of data used are secondary data with monthly data unit for 4 years so it amounted to 48 pieces, once the data is collected, the data were analyzed using SPSS 20.0 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach.. The research results are as follows: (1) The number of registered PKP and CNS VAT effect on VAT receipts. (2) The amount of time the VAT tax return does not affect the VAT receipts. (3) STPs and Forced report VAT has no affect the VAT receipts.The capability of independent variables explain Value Added Tax Receipts of 78,1% and the remaining 21,9% is influenced by other variables.Keywords: Self Assessment, tax claim, force report,Value Added Tax receipt.
PENGARUH INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS PEMERIKSA STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI RIAU Ari Syahputra Ladisura; Andreas -; 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

This research is to analyze the effect of intellectual and emotional intelligent towards auditor’s quality at Financial Investigation Bureau of Indonesia for Riau Province Reserve. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distributed to 40 auditors  who works at the Financial Investigation Bureau of Indonesia for Riau Province Reserve. Data in this research will be analyzed using multiple linear regression using SPSS 18 software. To test the validity and reliability of research instrument used pearson correlation and cronbach alpha. Besides it is also testing data for normality using a normal probability plot. There are several findings in this research, first all instruments used in this research was reliable and valid. Second, distribution of respondents was normal. Third, educational qualification, professional qualification, independency, self-awareness, self-controlling, and empathy, were affected significantly the auditor’s quality, while experience, motivation, and social skill were not affected the auditor’s quality of Financial Investigation Bureau of Indonesia for Riau Province Reserve. Keywords: Intellectual, Emotional Intelligence, and Auditor’s Quality
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2012) Yulya Pinkasari; Kirmizi Ritonga; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The main purpose of this research is examining and knowing the efffects of management stock ownership, dividend policy, financial distress, the number of commissioners, management changes, audit tenure, going concern opinion, public accountant firm’s size, and change percentage of return on assets (ROA) to auditor switching. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 48 firms. the sample are taken using purposive sampling method, and there are 84 of financial reports that have the sampling criteria. Type and data source in this study is decumentary and secondary data such as annual financial statement and independence auditor report. The data analysis technique used to verify the hypothesis is logistic regression. The result of this research show that audit tenure has significant effect on auditor switching. Then, management stock ownership, dividend policy, financial distress, the number of commissioners, management changes, going concern opinion, public accountant firm’s size, and change percentage of return on assets (ROA) does not have significant effect on auditor switching.Keywords: auditor switching, dividend policy, financial distress, management changes, and going concern opinion.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, PENGALAMAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang Dan Medan) Antonius Bonny Marbun; Restu Agusti; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The purpose of this study is to get an empirical proof that competence, independence, professionalism, work experience, and organizational commitment can affect the audit quality. Population of this study is all auditors who work at Kantor AkuntanPublik (KAP) and registered in Direktori Ikatan Akuntan Publik Indonesia (IAPI) 2011 on Sumatera Area. Total sample of this study was 92 auditors from Kantor Akuntan Publik on Pekanbaru, Padang, and Medan. The method of data analysis in this study is using Multiple Linear Regression. Result of first hypothesis study showing that competence is having an effect on audit quality. The second hypothesis showing that independence can have a positive effect on audit quality. Next hypothesis is hypothesis three, which shows that professionalism is also have a positive effect to the audit quality. Fourth hypothesis shows that work experience can give a good effect on audit quality. And the last hypothesis result showing that organizational commitment can have a positive effect for the quality of audit. The result of calculation adjusted R²is 0,445. Thus, variable can explained that competence, time independences, auditors independences effect of 44,5%. And the rest of 56% is influenced by other variables which are not observed in this study.Keywords: Competence, Independence, Professionalism, Work Experience, Organizational Commitment and Audit Quality.
PENGARUH CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN SUKARELA (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI TAHUN 2009-2012) Silaban, Yudika Amanda; -, Kennedy; Ali, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The purpose of this research to test the effect of Institution ownership, Managerial ownership, independent board size, and audit comitee to quality of voluntary disclosure in the Financial Statement on Banking company in the Indonesia Stock Exchange during the year 2009 -2012. The population on this research is Banking firms listed on the Indonesia Stock Exchange during the year 2009 – 2012. Based on purposive sampling method acquaired 31company as the sample in this research. The test carried out by the method of multiple regression, the processing of data SPSS for windows version 20. The result of this research indicate that the independent board size were not significant and not effected to the quality yof volountary dislousure on the financial statement, while the institution ownership, managerial ownership, and audit comitee have significant effect on the quality of volountary dislousure of financial statements. Based on the test result the coefficient of determination, the value of adjust R square of 14.3 % while the remaining 85.7 % is influenced by other variables aren’t include on this research.Keywords: Financial Statement, volountary disclosure, Institution ownership, Managerial ownership,indepdndent board size, audit comite
HUBUNGAN ANTARA MOTIVASI DAN STRES KERJA TERHADAP KINERJA AUDITOR : PERAN REKAN KERJA SEBAGAI VARIABEL MODERATING (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM, PADANG, PEKANBARU) Claudya Shelviana Angelina; Ria Nelly Sari; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to examine the effect of work stress on motivation and performance auditors with co-workers as a moderating variable. Hopefully this research can assist auditors in order to improve for better performance in the future, The sample used in this study is the auditor of a public accounting firm in Batam, Pekanbaru and Padang.Data collected by distributing questionnaires to 65 auditors working in 22 PAOs, but only 53 questionnaires were returned, and the questionnaire that can be processed only 48 questionnaires. Data were analyzed using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) and processed using SPSS version 17.0. The results showed that motivation and work stress has an influence on the auditors performance. However, motivation and stress are moderated by co-workers do not affect performance.Keywords: motivation, job stress, co-workers and performance of auditors
Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Kepemilikan Manajerial, dan Dividend Payout Ratio Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Real Estate dan Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) Adi, Prima Sapta; Nasir, Azwir; -, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management. The population in this study is all real estate and property company listed on Indonesian Stock Exchange (IDX). Samples were decided by using purposive sampling method. Samples in this study choose based on several criteria and as much as 35 (thirty five) companies were selected. The methodology used in this is multiple regressions analysis. The results of this study stated that financial risk (LEV) has significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange year 2011-2013. While the ROA, PBV, MOWN, and DPR have no significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange in 2011-2013. Coefficient of determination obtained amount to 0,167 or 16,7%. It indicates that income smoothing practices in real estate and Property Company are described by 16,7% by ROA, LEV, PBV, MOWN, and DPR. The remaining of 83,3% are influenced by other factor which were not examined in this study.Keywords: Profitability (ROA), Financial Risk (LEV), Firm Value (PBV), Managerial Ownership (MOWN), Dividend Payout Ratio (DPR), Income Smoothing Practice.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAPAUDIT DELAY PADA PERUSAHAAN TELEKOMUNIKASI DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2010-2012 Riska Anggraini; Rita Anugerah; Susilatri -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The objective of this research is to examine the influence of internal factors (firm size, profitability, solvability, internal control system) and external factor ( public accountant size) on the audit delay at a telecommunication and transportation companies listed in Indonesia Stock Exchange in 2010 until 2012. Sample was selected by using purposive sampling method, and data analysed used multiple regression method. The result of research shows that audit delay is significantly influenced only by profitability with significant value 0.000, and the variable firm size, solvability, internal control system, and public accountant size were not significantly influenced of the audit delay.Adjusted R2 is a 36.3%, which means that variable firm size, profitability, solvability, internal control system, and public accountant size just explains 36.3% of audit delay variable.Keywords: audit delay, firm size, profitability, solvability, internal control system, public accountant size.

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