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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
 82   83   84   85   86 
PENGARUH EKSTENSIFIKASI PAJAK, KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN SURAT PAKSA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA SOLOK hudany, Reida wulan; Hasan, Amir; Sofyan, Azhari
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 analyze the effect caused by the variable tax extension, tax compliance, tax audits, tax collection and tax forced letter with personal income tax revenue.This study use of probability sampling, while is a technique pliers provide equal opportunity for each element (member) of the population to be elected as members of the sample. Data collection techniques in this study is a form of literature study and documentation. While the 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, partial regression test (t test) showed that tax entension and tax audits doest not affect on the variable personal income income tax revenue with significant value of 0,147 and 0,146. While tax compliance, tax collection and tax forced letter effect on the variable personal income tax revenue with signifikant value of 0,012, 0,037 and 0,035. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 44.9%, while the remaining 55.1% is influenced by other variables not examined in this study.Keywords : tax extension, tax compliance, tax audits, tax collection and tax forced letter
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pasaman Bara Suci Rahmadani; Kamaliah Kamaliah; Rofika 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

The research aimed to know the influence human resources competence, implementation of local financial accounting system,the use of information technology and the internal control system that affect the quality of local government financial reports. The population of this research is accounting/financial division in SKPD Kabupaten Pasaman Barat and each SKPD 3 respondent. This research used purposive sampling method to taking the sample. The method of collecting the data is using questioner and literature studi. Data collecting the analisysis used multiple regression testing t with the aid SPSS software. The result of research indicated that human resources competence, implementation of local financial accounting, used of information technology, and internal control system have an effect to quality of local government financial reporting. For the government agency can be improved the quality of credibility of financial organizing with utilization of human resources competence, implementation of local financial accounting, information technology be optimum and internal control systemdesign availiability which are produce financial region government reported is quality.Keywords: competence, local financial accounting, information technology, internal control, and government
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, TIME BUDGET PRESSURE, DAN ETIKA AUDIT TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Provinsi Sumatera Barat, Sumatera Utara dan Riau) Ofita, Nova; Agusti, Restu; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This research aimed to examine the effect Locus Of Control,Organizational Commitment, Performance Auditor, Time Budget Pressure, And Audit Ethics To Dysfunctional Audit Behavior. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, and Medan. The method of collecting data in the research was survey method with the distributing questionnaires. The data usage in this research was primary data collecting through the questionnaires. The questionnaires processed were totaled as many as 50 questionnaires from 80 questionnaires diffused. According to thedata quality consisted of he reliability test , validity test, the and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately use as an indicator.The result of this research indicated that the audit locus of control variable, performance auditor, time budget pressure, and Audit Ethics have influence to dysfunctional audit behavior. Whilst the organizational Commitment variable don’t have influence to dysfunctional audit behavior.Keywords : Commitment, Performance, Auditor, Ethics and Behavior
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (EARNINGS MANAGEMENT) (CONFLICT AGENCY TYPE 1) PADA PERUSAHAAN YANG LISTING DI BEI Razelia Keishari Agita Sembiring; Vince Ratnawati; Al Azhar L Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research aims to investigate the effect of managerial ownerships, institutional ownerships and public ownerships components to earnings management on the companies that listed in Indonesian Stock Exchange. Data is used in this research is secondary data from monetary data in Indonesian Stock Exchange. The sample method used was purposive sampling. From the all of companies listed in the Indonesian Stock Exchange, research sample counted 80 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research based on hypothesis test show that managerial ownerships does not have significant effect with earnings management, while institutional ownerships and public ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and public ownerships on earnings management was 1,6%. While the remaining 98,4% is influenced by other variables.Keywords: managerial ownerships, institutional ownerships, public ownerships, earnings management.
Pengaruh keahlian dan independensi terhadap kualitas audit dengan orientasi etika dan pengalaman kerja sebagai variabel moderasi pada BPKP Riau Hengki Wijora; Emrinaldi Nur DP; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

Audit quality is a complex its concept and difficult to understand, so that there is an error in determine the nature and quality. This is proved from the many research with many dimensions of audit quality. The purpose of this research is to explore the influence of expertise in auditing and independence to audit quality with ethical orientation and work experience as moderation variable. The population in this research is auditors of BPKP Riau. The sampling design of this research is purposive sampling with the final sample 47 auditors. This research used primary data by dissemination of the questionnaire conducted auditors of BPKP Riau. Used in this research as technical analyse for test hypothesis multiple linear regression and MRA. The results of this research showed that expertise and independence significant influence to audit quality, while ethical orientation and work experience as moderation variables proved unable to influence relationship expertise and independence to audit quality.Keywords : Expertise, Independency, Ethical Orientation, Work Experience, Audit Quality
PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN AUDITOR DAN INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empris BPKP RI Perwakilan Provinsi Riau) Lia Edli Syaravina; Hardi Hardi; Yessi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research has been done by method of survey to BPKP deligation of Riau’s province. This research has purpose to find out the empiric evidence influence to professionalism, ethic of profession, experience of auditor and independence toward to the consideration of materiality. The population of this research are auditors who work in BPKP delegation of Riau’s province. The number of sample are taken same with the number of respondent that are 104 peoples. Types of data that used is primer data with collecting data method uses quesioner. Analysis data method is multiple regression with the assistance of software SPSS version 17.00. The result of research shows that professionalism, ethic of profession, experience of auditor and independence are influential toward to the consideration of materiality with significant value of professionalism is 0.026, Ethic of profession is 0.046, experience of auditr is 0.043 and independence is 0.031. vlue o alph is 0.05. value of adjusted R square is 0.675. It means as 67,5% of independents variable in this research are able to influence the variable of dependent, the rest mount is 32,5% are influenced of the other varablee that are not registered into this model of regression.Keywords:Professionalism, Ethic of profession, Experience of auditor, Independence and the consideration of materiality
PENGARUH KOMPONEN KEAHLIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN KECURANGAN PADA AUDITOR BPKP SUMATERA BARAT Fauziah Muchlis; Zulbahridar Zulbahridar; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This study aimed to analyze the effect caused by the auditor’s skill component consist of knowledge component, experience, decision strategies, cognotive abilities, task analysis, and interpesonal skill with auditor’s ability on fraud detection. This study uses total sampling with 80 samples obtained from the all of auditor at BPKP West Sumatera. Data collection techniques in this study is in the form of questionnaires. Number of questionnaires returned was 42, while data analysis technique used is multiple regression analysis were processed with SPSS version 16 for Windows. The result of this research indicated that (1) knowledge component has no effect to the auditor’s ability on fraud detection where significant value 0,174>0,05 and
PENGARUH RATE BAGI HASIL DAN BI RATE TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH (STUDI PADA BANK PEMBIAYAAN RAKYAT SYARIAH YANG TERDAFTAR DI BANK INDONESIA) Ferdiansyah Ferdiansyah; Nurazlina Nurazlina; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This study used a purposive sampling method or sampling based on criteria of course. The samples were is BPRS (Bank Pembiayaan Rakyat Syariah). The method used in this study, namely multiple linear regression to analyze the effect of partial with SPSS version 20.0. From the results of testing that has been done partial test (t test) showed that the variable in the Rate of Profit Sharing BPRS group that has a strong influence on the Third Party Funds. And the BI rate individually had no effect on Deposits period January 2010 - October 2013. The amount of influence that caused (R2) in the BPRS of 55%, while the remaining 45% is influenced by othervariables not included in the study.Keywords: Third Party Funds, Rate of Profit Sharing, and BI Rate
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, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

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 0,088 or 8,8%. It indicates that income smoothing practices in real estate and Property Company are described by 8,8% by ROA, LEV, PBV, MOWN, and DPR. The remaining of 91,2% 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Hasugian, Ridy Argi; Basri, Yesi Mutia; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

The purpose of this study was to examine the effect of Net Income, Operating Cash Flow and Growth Company of the Dividend Policy in Manufacturing Company. The population in this study were all manufacturing companies engaged in Manufacturing Industry in Indonesia Stock Exchange and using financial statements in 2011 and 2013 as many as 142 companies, but based on the above criteria there are only 26 companies. Data analysis method using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Net Income has significant negative effect on the Dividend Payout Ratio (DPR); 2) Operating Cash Flow has positive and significant effect on the Dividend Payout Ratio (DPR); 3) Growth Company has significant negative effect on the Dividend Payout Ratio (DPR); and 4) The coefficient of determination is 19.2%, it means that 19,2% of dependent variable is affected by the independent variable, while 80.8% are influenced by variables outside of the variables examined in this study.Keywords : Dividend Policy, Net Income, Operating Cash Flow and Growth Company

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