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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 KOMUNIKASI INTERPERSONAL DAN IKLIM ORGANISASI TERHADAP KINERJA KARYAWAN PT. SELATAN PRIMA SEJAHTERA JAYA PEKANBARU Johanes, Johanes; Indarti, Sri; Restu, Restu
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

The purpose of this study was to determine the effect of partial and simultaneous interpersonal communication and organizational climate simultaneously on the performance of employees of PT. South Prima Sejahtera Jaya Pekanbaru. The sample in this study were all employees of PT. South PrimaSejahtera Jaya Pekanbaru totaling 35 people. The technique of collecting data using questionnaires. Data analysis technique is quantitative descriptive method and regression.The results showed that interpersonal communication variables (X1) partially no effect on the performance of employees, organizational climate variables (X2) partially affect the performance and interpersonal communication variables (X1) and organizational climate variables (X2) simultaneously affect the performance of employees of PT. Selatan Prima Sejahtera Jaya Pekanbaru.Companies are advised to keep their employees working organizational climate in a way to keep the working atmosphere is created in a conducive environment so that employees will feel happier in their daily work. Working atmosphere needs to be maintained is the working atmosphere among employees andbetween employees and management.Keywords : Interpersonal Communication, Organizational Climate, Performance.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN BLOCKHOLDERS TERHADAP EARNINGS MANAGEMENT (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia) Yani Zulvina; Amries Rusli Tanjung; Julita Saidi
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 provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Blockholders to Earnings Management. The population in this study are manufacture company that listed in Indonesian Stock Exchange. Sampling was conducted using a purpossive sampling method and number of sampling is 36-years financial statements.. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 17 version. Based on the formulation of the problem and hypotheses that have been built as well as the analysis of the results, it can be concluded that the independent commissioners, audit committee and blockholders simultaneously affect the earnings management, meaning jointly Independent Commissioners, Audit Committee and Blockholders can reduce Earnings Management. Thus, the Independent Commissioner, Audit Committee and Blockholders together (simultaneously) can improve the quality of financial reporting issuers manufacturing in Indonesian Stock Exchange.Keywords : Independent Commissioners, Audit Committee, Blockholders, and Earnings Management.
PENGARUH SIKAP WAJIB PAJAK MENGENAI FUNGSI PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS, DAN SPPT TERHADAP KEBERHASILAN PENERIMAAN PBB KOTA PEKANBARU Rizka Wahyuni Siregar; Hardi Hardi; Edfan Darlis
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 The Attitudes regarding the Tax Function, Perception of Tax payers on The Implementation of Financial Penalties, The Service Tax Authorities, and SPPT With PBB Income success. This study uses convenience sampling with 100 samples obtained from the calculation formula slovin. The 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 PBB Income success. Partial regression test (t test) showed that all independent variables studied partial effect on the variable The land and Building Tax Income success. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 65,4%, while the remaining 34,6% is influenced by other variables not examined in this study.Keywords: Taxpayer Attitudes, Perception Tax payers, Service Tax, and SPPT
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Fadhillah Asri; Yusralaini Yusralaini; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

The purpose of this research is to analyze factors affecting the readiness of implementation of accrual-based government accounting standards at working unit level. This study was motivated by the issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 26 working units in Pekanbaru by using questionnaires. Data used in this research was 47 data. The independent variables in this research are human resources, organizational commitment, and supporting devices. The dependent variable is the readiness of the implementation of accrual-based government accounting standards. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource and supprting devices. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.Keywords: readiness of implementation of accrual-based government accounting standards, human resources, organizational commitment, and supporting devices
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM PEMBERIAN OPINI AUDIT ATAS LAPORAN KEUANGAN (Studi pada Auditor di BPK Perwakilan Provinsi Riau) Ifany Arfa Unnisa; Nurazlina Nurazlina; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study was purpose to aimed the effect of interim investigation, indepedence, skills audit and scope audit on giving audit opinion on finances report. Collecting data of this study using a questionnaire submitted to 55 auditors who work at Badan Pemeriksa Keuangan (BPK) Riau Province Representation. From questionnaires distributed 48 questionnaires (87.27%) ware completed and can be processed. Data analysis methode for this research was multiple regressionwith SPSS version 17. Result of this study give evidence that interim investigation, indepedence and skils audit effect to ward giving audit opinion on finances report. Mean while scope audit didn't effect to ward giving audit opinion on finances report. The results showed that interim investigation have an effect on the giving audit opinion with coefficient of regression equal to 0.022by significance value equal to 0.000 (alpha 0.05). Indepedence have an effect on the giving audit opinion with coefficient of regression equal to 0,042 by significance value equal to 0.000 (alpha 0.05). Audit skills have an affect the on the giving audit opinion with coefficient of regression equal to 0.011 by significance value equal to 0.000 (alpha 0.05) . Audit scope do not affect on the giving audit opinion with coefficient of regression equal to 0.369 by significance value equal to 0.000 (alpha 0.05). R2 square value equal to 0.547 or 54,7% which means that the independent variable in this study could affect the dependent variable, while the rest45,3% is explained by other variables not included in this study.Keywords: audit opinion, interim investigation, indepedence, skills audit, and scope audit.
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) PADA KPP PRATAMA PEKANBARU SENAPELAN Maslyn Eva Uli Siahaan; Yesi Mutia Basri; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The research was conducted to determine the effect of Perception of national tax census, knowledge and understanding of taxation laws, tax awareness, with taxpayers compliance personal. This research conducted on Pekanbaru Senapelan tax services office (KPP). The population in this rearch was all taxpayer listed in Pekanbaru Senapelan tax service office (KPP). This study uses purposive sampling with a sample size of 100 respondent. This research uses primary data questionnaire. This research used quantitative methods with multiple regression analysis models. Partial regression test showed that Perception of national tax census, knowledge and understanding of taxation laws has positive effect to the taxpayer compliance personal and variable tax awarenes has not effect to the taxpayer compliance personal. The magnitude of the effect caused by Adjusted (R2) by three independent variables is 44,3%, while the remaining 55,7% is influenced by other variables not examined in this study.Keywords: Perception, census, knowledge, tax, and compliance
PENGARUH KEPEMILKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2013 Candra, Bob; Zulbahridar, Zulbahridar; Surya, Raja Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to prove the influence of institutional ownership, the proportion of independent board, and audit committe againts earning management. This is study an empirical study on the effect of the influence of institutional ownership, the proportion of independent board, audit committee againts earning management in the mining company listed on the indonesian stock exchange period 2011-2013. This study was conducted on mining companies listed on the indonesian stock exchange in period 2011-2013. Total sampel of 16 firms or 48 observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning management, institutional ownership, the proportion of independent board, and audit committee. Hypothesis testing is done using multiple regretions. The result showed that audit committee and the proportion of independent board no effect on earning management, while the institutional owner effect earning management.Keywords: earning management, institusional owner, the proportion independent board, and audit committee.
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK MADYA PEKANBARU Yohanes Diaken Nainggolan; Kamaliah Kamaliah; Rahmiati Idrus
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 how much the influence of disbursement of tax arrears with a letter of reprimand against tax revenue in Tax Office of Pekanbaru and determine how much the influence of the forced tax collection by the letter of the tax revenue in Pekanbaru City Tax Office. The population in this study is a letter of reprimand and forced letter issued by the Tax Office Pekanbaru. Samples will be taken by the researchers is a letter of reprimand and forced letter issued by the Tax Office of Pekanbaru in 2011 until 2013 (3 years). Further analysis of data using multiple linear regression model. According to the partial test results can be concluded that the warning letter does not have a significant effect on the disbursement of tax arrears. It can be seen from the value t <t table so that Ho accepted and Hi rejected. Tests on forced letter, shows that these variables affect the disbursement of tax arrears that can be seen from the value t count> t table, so that Ho refused and H2 accepted. The magnitude of the effect of the warning letter and the letter forced to increase disbursement of tax arrears in KPP Madya Pekanbaru is 0.834 or 83.40%.Keywords: Billing, Disbursement Arrears, and Taxes
PENGARUH PROGRAM PELATIHAN, PENGEMBANGAN KARYAWAN DAN BUDAYA ORGANISASI TERHADAP KOMPETENSI KARYAWAN PT. WASKITA KARYA (PERSERO) Tbk. CABANG PEKANBARU Dina Novita; Marzolina Marzolina; Kurniawaty Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This research was conducted at PT. Waskira Karya (Persero) Tbk. Cabang Pekanbaru with the aim to explain the variable training program, employee development and organizational culture in simultaneous and parcial to employee competency at PT. Waskira Karya (Persero) Tbk. Cabang Pekanbaru.This research used pimary data namely data were obtained from interviews and administration of the questionnaire to all employees at PT. Waskira Karya (Persero) Tbk. Cabang Pekanbaru. Secondary data relating to the object and organizational structure. Population in this research were all employees totaling 40 people and sampled. Methods of analysis used in this research is the method of multiple linear regression.Of the results of the testing that has been done, simultaneous regression test (uji-F) suggests that training program, employee development and organizational culture variables simultaneously significant effect on employe competency. Of the partial test (uji-t) result indicate that the variables of training program, employee development and organizaional culture are partially significant efect on employee competency. Results of caculation coefficient of determination is equal to 0,610 which mean, training program, employee development variables and organizational culture jointly influenced by other variables not examined in this research.Keywords : Training, employee, development, organizational culture, and competency
ANALISIS RETURN SAHAM, ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY TERHADAP PENGUMUMAN MERGER DAN AKUISISI (Study Kasus Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) Nurul Qomariah; Haryetti Haryetti; Errin Yani Wijaya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to known different between stock return, abnormal return, and trading volume activity before and after merger and aquisition announcement to company listed in Indonesian Stock Exchange in the period 2010-2014. In this research, it used purposive sampling method, that it take from all company listed in Indonesian Stock Exchange which is give merger and aquisition announcement as many 259 company. Based on set criteria the sample in this research are 53 company, the statistical test used is paired samples t-test on the period before and after the event. This research shows the stock return, abnormal return, and trading volume activity analysis before and after announcement of merger and aquisition shows that is not significant different.Keywords: Merger and Aquisition, Stock Return, Abnormal Return, and Trading Volume Activity (TVA)

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