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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 PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Dini Afifah; Kamaliah -; Sem Paulus
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 know whether the company size and debt to equity ratio affects profitability moderated by earnings growth of trading company that listed in Indonesia Stock Exchange (IDX). The population in this study are all trading company registered in Indonesia Stock Exchange (IDX). Sampling was done using purposive sampling method, based on data collection there are 29 trading companies listed in Indonesia Stock Exchange. However, during the year 2009 there were delisted trading company namely PT. Tira Austenite Tbk and PT. Gema Grahasaran. Analysis of data using multiple regression method. The study states that the company size that moderated by earnings growth (X1) does not have a significant effect on the profitability. Debt to Equity Ratio moderated by earnings growth (X2) has a significant effect on the profitability of the company. Accoring to the rate coefficient of determination means that the profitability of the company is explained by the variable debt to equity ratio of firm size, debt-toequity ratio to earnings growth as moderating variables and the size of the companies with earnings growth as the moderating variable is equal to 36%. While approximately 64% is influenced by other variables that not examined in this study.Keywords: Firm Size, Debt to Equity Ratio, Profitability
PENGARUH KEADILAN SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Kajian Empiris di KPP Madya Kota Pekanbaru) Dini Suhartini; Amries Rusli Tanjung; Susilatri -
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 impact of tax compliance variable consist of justice system of taxation, tax penalties, and motivation as an intervening variable. Research was conducted using a questionnere survey on corporate taxpayers in KPP Madya Pekanbaru. It uses incidental sampling techniques and selected 100 sample. Method used in this research is quantitative method, partial analysis and simultaneous (analysis partial least square). The result shows that none of tax penalties and motivation influence on tax compliance and justice systemof taxation influence on motivation. But the justice system of taxation does not effect the tax compliance and tax penalties don’t effect the motivation.Keywords: Tax Compliance, justice sistem of taxation, tax penalties, and motivation.
PENGARUH AUDIT CLIENT TENURE, AUDIT DELAY, OPINION SHOPPING, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BEI TAHUN 2007-2012 Mariani -; Zulbahridar -; Riska Natariasari
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 main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit. The population in this study were real estate and property firm listing in Indonesia Stock Exchange period 2007-2012, with the population total 78 firms. The sample are taken using purposive sampling method. Type and data source in this study is documentary and secondary data such as annual financial statement and independence auditor report. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research show that audit delay has an effect on going concern opinion audit. Then, audit client tenure, opinion shopping and proportion of independent commissioner does not have significant effect on going concern opinion audit.Keywords: going concern opinion audit, audit client tenure, audit delay, opinion shopping and proportion of independent commissioner.
PENGARUH PELATIHAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PERAWAT RSUD DORAK DI KABUPATEN KEPULAUAN MERANTI Meri Andesta; Nuryanti -; Taufiqurrahman -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research was conducted at the Meranti Islands Regency Hospital Dorak Jl.Dorak. This study aims to determine how the Effect of Training and organizational commitment simultaneously or partially on the performance of nurses in hospitals Dorak Meranti Islands Regency. As for the population in this study were all nurses in hospitals Dorak Meranti Islands Regency, amounting to 85 people and the whole population sample were calculated using the formula of Slovin sample as respondents, the method of analysis used is descriptive and quantitative analysis with SPSS Version 20. From the results of simultaneous testing (F test) showed that the independent variables studied (Training and organizational commitment) has a positive and significant effect on the variable (performance of nurses). The results of the testing that has been done, the partial regression test (t test) showed that each of the variables studied bebes (Training And Organizational Commitment) has a positive and significant impact on the dependent variable (performance Nurses).Keywords: Training, Organizational Commitment and Performance Nurse
PENGARUH TINDAKAN SUPERVISI, PENGALAMAN KERJA, KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik Pekanbaru, Padang, dan Medan) Fitriyanti, Rika; Nasir, Azwir; Diyanto, Volta
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 was aimed to examine the effect of supervisory action, work experience, organizational commitment and professional commitment to job satisfaction of auditors. In this study, data collected by using questionnaires given to auditors who work in Public Accounting Firm in Pekanbaru, Padang and Medan. From questionnaires distributed as much as 120 questionnaires (82%) and can be completed and processed. Data collected were analyzed by using partial least squares (PLS) version 2.0 m3 which comparing t-statistics value generated from the output of PLS with t-table value. PLS output is estimated latent variables that are linear aggregates of indicators with a significance equal to 0,05 or 5%. The results of this study indicate that the action of supervision and organizational commitment has no effect to the job satisfaction of auditors. While work experience and professional commitment effect to the job satisfaction auditors.Keywords: supervisory action, work experience, organizational commitment, professional commitment, and job satisfaction auditors.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten Indragiri Hulu) Rio Safriadi; Muhammad Rasuli; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether perception of innovation mediate the budgetary participation and performance relationship. To collect data of this study, survey questionnaires are used. From 89 uestionnaires were given to managers in a public sector organization the district indragiri hulu, questionnaires with complete answers were 58 questionnaires (65.16%). A SPSS 17.0 with path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance with a significance level of 0,05 or 5%. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of perception of innovation.   Keywords: budgetary participation, managerial performance, organization commitment, perception of innovation, public sectororganization
PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS, KEPEMILIKAN PIHAK LUAR, KUALITAS AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013 Urvan Maulana Ubah; Zulbahridar -; Al Azhar Lukman
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 is to analyze the influence of debt to equity ratio, profitability, outsider ownership, reputation of public accountant, and firms size to timeliness of financial reporting of the food and baverages firm listed in Indonesia Stock Exchange. The samples consist of 13 food and baverages firms listed in Indonesian Stock Exchange (IDX) and sent the report on finance to Bapepam in the period years 2010-2013. The data that was used in this research was the secondary data and selected by using purposive sampling method. The analyzed method used in this research is multiple regression analysis by using SPSS (Statistical Product and Service Solution) 20. The result of this research provides evidence that debt to equity ratio, profitability, reputation of public accountant, and firms size have influence to timeliness of financial statement forwarding. However there is no evidence that outsider ownership have influence on timeliness of financial statement forwarding.Keywords: timeliness, debt to equity ratio , profitability, reputation of public accountant, and firms size.
PENGARUH RENTABILITAS MODAL SENDIRI, SOLVABILITAS, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Saleh, Ahmadin; -, Desmiyawati; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims are to proved the impact of equity rentability, solvability (DER), profitability (ROA) and liquidity (CR) to the dividend policy. The population of this study are the whole manufacturing company that listed at Indonesia’s Stock Exchange on Year 2011-2013 as many as 164 companies. Meanwhile the sample determine used purposive sampling method. The company that meet the cirteria are only 68 companies. To analyze the data was used multiple regression method. According to the study result, equity rentqbility (RMS) has a positive and significant effect to the Dividen Payout Ratio. Debt to Equity Ratio (DER) has a positive and significant effect to the Dividen Payout Ratio). Return on Asset (ROA) has a positive and significant effect to the Dividen Payout Ratio. Current Ratio (CR) has a positive but not significant effect to the Dividen Payout Ratio.Keywords: Equity Rentability, Debt To Equity Ratio, Return On Asset Current Ratio, Dividen Payout Ratio.
PENGARUH ARUS KAS, LIKUIDITAS, RENTABILITAS, UKURAN PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Safariyan, Fuji; -, Zulbahridar; -, Susilatri
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 effect of cash flow, liquidity, profitability, firm size and firm risk on dividend policy. The type of data used is the documentary. Documentary data in the form of financial statements such as balance sheet, income statement and cash flow statement. The data obtained from the Indonesia Stock Exchange (IDX) Pekanbaru. Population in this study were 130 manufactur companies listed in Indonesia Stock Exchange (IDX) with a sample of 17 companies during the years 2009 to 2012. Technique this study using purposive sampling method. The data analysis technique used in this study is multiple regression. Testing the regression with the assumptions used in testing the hypothesis that the classical assumption test (normality, multicollinearity, and heteroscedasticity), test the feasibility of the model, and the coefficient of determination. The results of this study indicate that there aren’t significant cash flow, profitability, firm size and firm risk on dividend policy and there is the effect of liquidity on dividend policy.Keywords: cash flow, liquidity, profitability, firm size ,firm risk, dividend policy.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, TEKNOLOGI INFORMASI, DAN KOMUNIKASI TERHADAP KESIAPAN PEMERINTAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi empiris pada Pemerintah Kabupaten Indragiri Hilir) Iznillah, Muhammad Luthfi; Azlina, Nur; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The enactment of government regulation number 71 year 2010 about government accounting standards based accrual and also enactment permendagri 64 2013 about the application of government accounting standards based accrual on regional government bring big changes in financial reporting system in indonesia , namely change from the base cash toward accrual become the bases full in accrual recognition government financial transactions .This research aims to analyse the influence of variable quality of human resources, the commitment of the organization , information technology , and communication against readiness of local governments in applying the government accounting standards based accrual. This research conducted in Indragiri Hilir district using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit ( skpd ) particularly office, the agency and the department under the district government Indragiri Hilir.The population in this research was all of the employee of financial management agency on the office and environment agency in the district government Indragiri Hilir.Of respondents selected with the methods of sampling purposive, data analysis in this research using methods regression analysis program double with a version of windows spss 17.0 The result of the research indicated that the variable the quality of human resources and commitment of its effect on organization readiness in applying the government accounting standards based accrual .While variable information technology and variable communication did not influenceKeywords: government accounting standards ,accrual based, readiness of the government , the quality of human resources , the commitment of the organization , information technology , and communication

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