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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,715 Documents
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PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, KOMUNIKASI ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA PAYAKUMBUH Revi Revika; Zulbahridar Zulbahridar; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 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 human resource of quality, organizational commitment, organizational communication, and participation budgetary with performance SKPD. This study uses purposive sampling with 131 samples obtained from the head of SKPD, SKPD secretary and head of SKPD division in Payakumbuh. Data collection techniques in this study is in the form of questionnaires while data analysis techniques is using multiple linear regression processed with SPSS version 16 for Windows. The research proof that 1) human resource of quality has a positively significant effect to performance SKPD where the significant value are 0,035 < 0,05 and value of tcount > ttable 2,137 > 1,97867. The coefficient of β at variable X1 has positive value. It is mean that H1 accepted. 2) Organizational commitment has no effect on the performance of SKPD where significant value 0.604> 0.05 and tcount< ttable -0.519 <1.97867. 3) organizational commitment has a positively significant effect to performane SKPD where the significant value are 0,000 < 0,05 and value of tcount > ttable 5,640 > 1,9786. The coefficient of β at variable X1 has positive value. It is mean that H1 accepted.4) Participation budget does not affect the performance of SKPD where significant value 0.856 > 0.05 and tcount< ttable -0.181 <1.97867.Keywords: performance SKPD, human resource of quality, organizational commitment, organizational communication, participation budgetary.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2010-2012 Raja Aldino; Yusralaini Yusralaini; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This study aims are to provide empirical evidence of the influence of institutional ownership, managerial ownership, the proportion of independent board of commissioners, and audit quality toward the corporate value of manufacturing companies in Indonesia Stock Exchange.The population in this study are all companies listed in Indonesia Stock Exchange (IDX). Sampling was done using purposive sampling method that determinated the sample with a specific target or consideration. Based on data collection there are 79 manufacturing companies listed in Indonesia StockExchange can be used as a sample. To analyse the data is using multiple regression method.The study states that the audit quality does not have a significant effect on company value, independent commissioner does not have a significant effect on company value, institutional ownership has no significant effect on companyvalue. While managerial ownership has a significant impact on corporate value. This means that managerial ownership is a factor that needs to be used as a material consideration in the management of the company.Keywords : Audit Quality, Independent Commissioner, Institutional Ownership, Managerial Ownership, Company Value .
PENGARUH KEPUASAN KERJA TERHADAP PRETASI KERJA DEGAN KOMITMEN KARYAWAN SEBAGAI VARIABEL MODERATINF PADA PT. SUKA FAJAR Ltd PEKANBARU LINDA, MITRA; Samsir, Samsir; Ningsih, Dewita Suryati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research was conducted in the PT. Suka Fajar Ltd located on Nangka street Pekanbaru. The company is engaged in sale and purchase vehicles either in cash or credit. The purpose of this research is to know the influence of job satisfaction and employee commitment to employee achievements and to determine the factors that influence employee achievements against the dominant in the PT. Suka Fajar Ltd. Pekanbaru. The population in this study were all employees who work at the company of PT. Suka Fajar Ltd. Selection of the population based on their termination of employment or reduction of other employees, while the samples is used by 55 people, in which the determination of the number of samples is done by using the formula Slovin. Hypothesis testing is done by the test F, t-test and the coefficient of determination (R2) Based on the results. we concluded that the job performance, employee satisfaction and employee commitment of PT. Suka Fajar Ltd, based on the respondents to the indictors of each variable is good, where the percentage of respondents to the ideal score is obtained by 66.97 (good), the percentage of the respondents to the indicators of job satisfaction of 65.88 (satisfied) and the percentage of respondents to the indicator of employee comitent obtainet at 69.21 (good). Partially (t-test) at the 95% confidence level there is a significant influence of the variable job satisfaction and employee commitment to employee performance, it is evident from the results of the test t. Simultaneously (F test) at the 95% confidence level, there is a significant influence of the variables of job satisfaction and employee commitment to employees as avidencet interpretation of the results of f. The relationship between job satisfaction and organizational commitment with employee performance can be said to be strong. it can be seen from the correlation coefficient. The contribution of the variable of job satisfaction and employee commitment to employee performance can be said to be high, it is reflected from the coefficient of determination.Keywords : Job Performance, job satisfaction, Employee Commitment,
PENGARUH KEPEMILIKAN KELUARGA, PRAKTEK GOOD CORPORATE GOVERNANCE, PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LISTING DI BURSA EFEK INDONESIA 2008-2012 Sri Rezeki; Nur Azlina; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

The objectives of the research are to find out empirical evidence of the the effect of family Ownershipe, Corporate Governance Practices and profitability on Earnings Management of listing Companies. Ownership structure in this research using family ownershi, Corporate Governance is measured by three variables, size of Board of Commissioners, size of Board of management, the Audit Committee Composition and Profitabilitas. Data taken from the Indonesian Capital Market Directory (ICMD) and Financial Statements manufacturing company. The analysis method of this research using multiple regression. This research uses data from companies listed in Bursa Efek Indonesia (BEI) years from 2008 to 2012. Sample of this research are 80 sample companies. The results of this research indicate that variables which have significant influence on earnings managemen is an audit committee and profitability. Companies that establish an audit committee showed negative results, so the increasingly formation of audit committees can make earnings management practices decrease in that companies. Variable profitability show positive results, so if the company gives profitability to the management is high, then the practice of earning management will also be higher. Variable family ownership, size board of Commissioners, size of Board of management, does not have a significant influence on earnings management by firms.Keywords : earnings management, family ownership, good corporate governance, profitability.
PENGARUH TEKNOLOGI INFORMASI DAN SALING KETERGANTUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING Sumolang, Jerry Hans; Desmiyawati, Desmiyawati; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This major study of management accounting was applied to the contingency approach to studying management accounting system design and performance. This study examined the effect of information technology and the interdependence of managerial performance through management accounting systems. Information technology is a merger between computer technology and telecommunications. While the interdependence it self is one of the contingency variable to consider in designing the SAM. While managerial performance is a measure of how effective and efficient performance of individual members of the organization. Managerial performance is one of the factor that can improve organizational effectiveness. The population used in this study is a manager of banking services at Riau Province. Study sample 60 respondents selected based on criteria in purposive sampling. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). The results shows that the information technology (TI) have indirect effect on managerial performance through management accounting system (SAM). Interdependence (SK) also have indirect effect on managerial performance through management accounting system (SAM).Keywords : Information Technology, Interdependence, Management Accounting System (MAS), Managerial Performance.
PENGARUH UKURAN PERUSAHAAN, EARNING PER SHARE, DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS DENGAN PERTUMBUHAN LABA SEBAGAI PEMODERASI PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA TAHUN 2011-2012 Saut Parulian; Restu Agusti; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This study was conducted to examine the effect of company size , firm size are moderated earnings growth , debt to equity , debt to equity are moderated growth in earnings , earnings per share and earnings per share earnings growth moderated affect the profitability of the company. The population in this study areall food & beverage companies listed in Indonesia Stock Exchange ( IDX ) . Sampling was done by using purposive sampling method, namely the determination of the sample with the target or specific considerations. The Company elected to the sample in this study is based on these criteria are as manyas 33 companies. Analysis of data using multiple regesi method. The results of company size (X1) does not have a significant effect on the profitability of the company . Debt to Equity Ratio /DER (X2) has a significant effect on the profitability of the company. Earning Per Share /EPS (X3) has a significant effecton the profitability of the company. Size companies which is moderated by profit growth in earnings (X4) has no significant effect on the profitability of the company. Debt to Equity Ratio moderated by profit growth (X5) has no significant effect on the profitability of the company. Earning Per Share moderated by profit growth (X6) does not have a significant effect on the profitability of the company. The profitability explained by the variable i.e. company size, DER , EPS , debt to equity ratio and profit growth as moderating variables is equal to 67.3 %. Whileapproximately 22.7 % influenced by other variables not examined in this study, such as working capital, liquidity and firm age.Keywords : Company Size, Debt to Equity Ratio, Earnings Per Share, Company Size Moderated by Profit Growth, Debt to Equity Ratio Moderated by Profit Growth, Earnings Per Share Moderated by Profit Growth, Profitability
PENGARUH INDEPENDENSI, INTEGRITAS, OBYEKTIFITAS, DAN KOMPETENSI INSPEKTORAT TERHADAP KUALITAS HASIL AUDIT KEUANGAN DAERAH (Studi Empiris pada Inspektorat di Provinsi Kepulauan Riau) Adlina Fathnun; Kirmizi Kirmizi; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The research aimed to determine the influence independency, integrity, objectivity, and competency, a positive influence on audit quality. In This research, researcher examined the quality of audit in some Inspectorates in Kepulauan Riau Province by using independent variables that are independency, integrity, objectivity, and competency. The population in this research are all auditors who worked on the Inspectorates in Kepulauan Riau Province. Sampling was conducted using a purposive sampling method and number of samples of 52 respondents. Primary data collection method used is questionnaire method. Data analysis technique used in this research is multiple regression analysis. The results of this research showed that integrity, objectivity, and competence have a positive and significant influence on audit quality. Simultaneously, all independent variables have a positive and significant influence on audit quality. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: independency, integrity, objectivity, competency, quality of audit result.
PENGARUH KEPUASAN KERJA, KOMITMEN DAN PROMOSI JABATAN TERHADAP TURNOVER INTENTION PADA KARYAWAN PT. ORINDO ALAM AYU CABANG PEKANBARU Evitamala Sari; Nuryanti Nuryanti; Iwan Nauli Daulay
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

This research held in PT. Orindo Alam Ayu Pekanbaru. This research held in order to analyze the influence of job satisfaction, commitment and job promotion to employees’ turnover intention. Population are all employees, consist of 42 people. Considering the number limitation so sampling method used is census that covers all employee as the respondents. Variables used are job satisfaction commitment and job promotion as independent and employees’ turnover intention as dependent. Data analyzed by using descriptive analysis and multiple regression analysis by using SPSS 17 for windows. Result of this study shows that either simultenously or partially job satisfaction commitment and job promotion negative and significantly influence employees’ turnover. However, partially, only training gives significant effect to employees’ performance. Commitment is proved as the most dominant factor that influence employees’ turnover intention. It is recommended to company for enhancing employees’ job satisfaction, strengthening employees’ commitment and providing wider opportunity of job promotion by justice and transparant-base program.Keywords: Job Satisfaction, Commitment, Job Promotion and Turnover Intention
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (STUDI EMPIRIS PADA 25 PERUSAHAAN DI PEKANBARU) Charlie Tambunan; Andreas Andreas; Elfi Ilham
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 is to find out influence of competence of audit team, independence, auditor change, and reputation of CPA Firm on client satisfaction. The population in this study are manager of accounting, staff of accounting and internal auditor whose working at company in Pekanbaru that use the services of a CPA Firm. This study is using survey method. Total respondents which is used in this study are 44 responden (58,7%). The analyzing method is Multiple Regression methods using SPSS (Stastical Product and Service Solutions) version 17. Result of this study indicates competence of audit team, independence, auditor change, and reputation of CPA firm influence to client satisfaction. The coefficient of determination in this study were 94,1 %. The four independent variables jointly influence dependent variable as much as 94,1 %, while 5,9% is influenced by other unclear variables.Keywords : Competence of Audit Team, Independence, Auditor Change, and Reputation of CPA Firm , Client Satisfaction.
PENGARUH LINGKUNGAN KERJA DAN STRES KERJA TERHADAP SEMANGAT KERJA KARYAWAN PADA PT. AGUNG AUTOMALL CABANG DURI Novia Novia; Marzolina Marzolina; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

The research conducted at PT. Agung Automall Branch of Duri with the purpose to determine and analyze the influence of work environment and work stress by simultant and partial on employee morale at PT. Agung Automall Branch of Duri. Population and sample in this research it is a 60 employee of all employee the operational part in PT. Agung Automall Branch of Duri. Data collection methods used through questionnaires, interviews and documentation. Data analysis used is descriptive, as it also used quantitative analysis, specifically using multiple linear regression with the help of the SPSS program version 18.0. Of the research and data processing has been done. Simultan regression test (F Test) show the work environment and work stress has a significant effect on employee morale at PT. Agung Automall Branch of Duri. The result of partial test (t Test) show that work environment partially has a significant impact on employee morale at PT. Agung Automall Branch of Duri. Of the research conducted it is suggested to the company to pay more attention the work environment and work stress of employees, especially employee of part servce and sales so that make employees more passion in their work so that the work of employees in company even become more optimal.Keywords : work environment, work stres and morale

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