cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 87   88   89   90   91 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 ', Ariyadi; Taufik, Taufeni; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to significantly influence the business risk , asset structure , Profitability, Size of the company affect the Capital structure of Basic industry and chemicals companies are listed at Indonesia Stock Exchange for period from 2011 until 2013. The Model which used in this research is multiple linear regression. Data was obtain from 37 Basic industry and chemicals companies as the sample in research in Indonesian Stock Exchange during the period of 2 years in a row. The data is processed by using SPSS for windows version 16.0. The results of this research can be concluded that the business risk, Profitability, the size company effect on Capital structure. Of the t test results obtained Business risk value t count (4,369 ) > t tabel(1,980), Profitability t count (2,323 ) > t tabel(1,980), Size companies t count (2,306 ) > t tabel(1,980), and significantly below the 0,05 level P value (0,000). While Asset structure has no significant effect with the t test results obtained t count (1,134 ) < t tabel(1,980) and significantly above the 0,05 level P value(0,191) on Capital structure of Basic industry and chemicals companies are listed at Indonesia Stock Exchange for period from 2011 until 2013.Keywords : Business risk, Asset structure, Profitability, Size companies, and Capital structure.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU) Anugerah, Riza Pramita; Taufik, Taufeni; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine : 1) The effect of budget objective clarity on performance accountability, 2) The effect of environmental uncertainly on performance accountability 3) The effect of budget objective clarity on performance accountability with managerial performance as moderating variable 4)The effect of environmental uncertainly on performance accountability with managerial performance as moderating variable. The population in this study is Regional Working Units (SKPD) at Pekanbaru. The selection of sample used purposive sampling method. Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each functionary at 43 Pekanbaru’s SKPD. Moderated regression analysis was used as the method of analysis. The results showed that budget objective clarityhas positive significant effect on performance accountability because the tcount > ttable, , 2.457 > 1.989 with significant 0.015.Environmental uncertainly has negative significant effect on performance accountability because the tcount> ttable, 2.069 > 1.989 with significant 0.039. Managerial Performance variabel has significant score, 0.048 <0.05 , it means personal managerial performance moderate the relationship between budget objective clarity on performance accountability.Managerial Performancevariabel has significant score, 0.94 >0.05 , it means personal managerial performance not moderate the relationship between environmental uncertainly on performance accountabilityKeywords: budget, environtmental, performance, government performance, and managerial
PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Survey pada Auditor di KAP Wilayah Pekanbaru, Medan, Batam, dan Padang) Nurhardianty Kurnia Sari; Kamaliah &#039;; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to determine the effect of time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control on premature sign-off audit proceduress at the public accountant firm (KAP) in Pekanbaru, Batam, Medan, and Padang. This study uses primary data. Sample selection technique used is purposive sampling. The analytical method used is multiple linear regression with SPSS. Based on the overall hypothesis testing showed that time pressure, audit risk, materiality, review procedures and quality control, professional commitment, locus of control have a significant impact premature sign-off audit proceduress.Keywords: Time pressure, Audit risk, Premature sign-off audit proceduress.
PENGARUH KOMITMEN ORGANISASI, PENGAWASAN FUNGSIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Lidia Hasnani; Taufeni Taufik; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine organizational commitment, functional supervising and government's internal control system toward performance of local governments. The population in this study is SKPD in Kabupaten Kuantan Singingi. The sample selections using total sampling, with 50 respondents. The data used in this study in the form of primary data. The data of this study was collected by using survey techniques, where the researcher distributed questionnaires to each SKPD’s chairman and chief of financial SKPD. The technique of data analysis used multiple regression analysis by using Statistical Package for Social Science (SPSS) program. This research proves that the organizational commitment bring a significanton performance of local governments with regression coefisient 0,231 and significant value 0,042 (alpha 0,05), this is shown by the result of tcount 2,088 which is higher than the ttable 2,000. Functional supervising bring significantion performance of local governments with regression coefisient 0,202 and significant value 0,026 (alpha 0,05), this is shown by the result of tcount 2,308 which is higher than the ttable 2,000. Government’s internal control systems bring significanton performance of local governments with regression coefisient 0,131 and significant value 0,041 (alpha 0,05), this is shown by the result of tcount 2,098 which is higher than the ttable 2,000.Keywords: Organizational Commitment, Functional Supervising, Internal Control System and Performance of Local Governments.
PENGARUH GAYA KEPEMIMPINAN, PENYEMPURNAAN SISTEM ADMINISTRASI, SUMBER DAYA MANUSIA, REWARD DAN PUNISHMENT TERHADAP PENYUSUNAN ANGGARAN BERBASIS KINERJA (Study Empiris Pada SKPD Kabupaten Pelalawan) Hotdianty, Hertika; Taufik, Taufeni; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze the effect ofthe leadership style, the perfection of administration, human resources, reward, and punishmenttoward performance based budgeting. The population of this research chief head of division, financial subsections, and financial staff that work on the unit of work in the SKPD Kabupaten Pelalawan.The sampling technique using purpose sampling. Total respondents in this research are 75 respondent. The dataof this research using primary data directly through a question nairean dan alyzedusing SPSS20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of thims study indicates that leadership stylebring a significanton toward performance based budgetingwith regression coefisient 0,321 and significant value 0,007 (alpha 0,05), this is shown by the result of tcount 2,762 which is higher than the ttable 1,995. the perfection of administrationbring a significanton toward performance based budgeting with regression coefisient 0,460 and significant value 0,006 (alpha 0,05), this is shown by the result of tcount 2,848 which is higher than the ttable 1,995, and human resourcebring a significanton toward performance based budgeting with regression coefisient 0,208 and significant value 0,028 (alpha 0,05), this is shown by the result of tcount 2,249 which is higher than the ttable 1,995. Whereas the reward does not effect the performance based budgetingwith regression coefisient 0,003 and significant value 0,991 (alpha 0,05), this is shown by the result of tcount 0,011 which is higher than the ttable 1,995. Punishment does not effect the performance based budgeting with regression coefisient 0,013 and significant value 0,956 (alpha 0,05), this is shown by the result of tcount 0,055 which is higher than the ttable 1,995.Keywords : leadership style, perfection of administration, human resources, reward,punishment
PENGARUH MOTIVASI KERJA, KEPUASAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN PADA PEMERINTAH DAERAH (Studi pada Dinas Pendapatan Keuangan dan Aset Daerah Kabupaten Natuna) Tetty Mawarni; Andreas &#039;; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of work motivation, job satisfaction and compensation on employee performance in the Finance Section DPKAD Natuna regency. The collection of data with the primary data using questionnaires. Samples in this study were 44 employees in the finance department DPKAD Natuna regency with the sampling technique used is to use the full sample. Processing and analysis of data by multiple regression analysis using SPSS version 17. The results showed that the work motivation, job satisfaction and compensation influence on employee performance. While the value of R2 that is equal to 0.931, which means 93.2% of independent variables affect the dependent variable, while the remaining 6.9% is influenced by other variables not examined in this study.Keywords: Work Motivation, Job Satisfaction, Compensation and Employee Performance
PENGARUH KOMPENSASI NON FINANSIAL DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PT. PENGELOLA SUKARAMAI PEKANBARU Halfy Resky; Dewita Suryati ningsih; Marzolina &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study was conducted at PT. Pengelola Sukaramai Pekanbaru. Aims to determine the effect simultaneously and partially Nonfinancial Compensation and Job Satisfaction on Employee Performance PT. Pengelola Sukaramai Pekanbaru. There are three variables: the dependent variable and two independent variables. The study was conducted with a sample of 82 people. The study used multiple regression analysis test tool and using cluster by giving questionnaires to the respondents. In terms of data analysis, using qualitative and quantitative methods using SPSS (Statistical Package for Social Sciences) version 20.0. The analysis showed that the variables Nonfinancial Compensation and Job Satisfaction jointly affect the Employee Performance PT. Pengelola Sukaramai Pekanbaru significant business with 0.000. The influence of the variable compensation partially Nonfinancial, and Job Satisfaction on Employee Performance PT. Pengelola Sukaramai Pekanbaru. The most influential variable most strongly to Employee Performance PT. Pengelola Sukaramai Pekanbaru is variable job satisfaction.Keywords: Non Financial Compensation,Job Satisfaction and Employee Performance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011 – 2013 Asih &#039;; Emrinaldi Nur DP; Sempaulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Rate of obligation is very important for the company, because when a company has a good rating, then investors will be attracted to invest. This research purposed to get know about factors that influence the obligation rate of all non-finance company that registered in Indonesia Stoch Exchange and in rated by PT. PEFINDO at 2011-2013 period. Factors that influence the rate of obligation are divided into two factor, 1) the accounting factors consist of company size , leverage, profitability, the company's activity, liquidity, and the growth of the company. 2) non accounting factors consist of maturity, secure and reputation auditor.This research use desain purposive sampling. Sample that use in this research amount 95 obligation which are from 41 non-finance company. Data used in this research was secondary data. The data was obtained from financial report on 2010 – 2012 from companies that listed in Indonesia Stock Exchange and in rated by PT. PEFINDO. Hypothesis tested by logistic regression analysis method. Result of this research shows that variable of company size (4,5%),profitability (4,9%), company activities(4%), maturity(2,3%), auditor reputation (3,3%), liquidity (3,5%), and companies growth (3%) had an positive influence to obligation rate. Meanwhile leverage (90,9%) and secure (73,9%) didn’t have significant influence to obligation rate.Keywords:Bond Rating, Accounting Factors, Non- Accounting Factors
PENGARUH PENERAPAN ANGARAN BERBASIS KINERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Sahri, Hasri Raka; Agusti, Restu; A, Alazhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the application of Performance-Based Budgeting and Financial Performance Against Internal Control in the regional work units in the city of Pekanbaru. Research carried out on 32 working units in the city of Pekanbaru in 2015. The samples were used as respondents are taken using the method of sampling proposive. Each population represented by three respondents, namely the head SKPD, head of sub-department of finance and Head of Program. Questionnaires were distributed to 96 respondents, and successfully recovered the complete answer is obtained from 75 respondents. Data were collected from 75 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variable performance-based budget and the Internal Control effect on financial performance.Keywords: budgeting, control, and financial performance.
PENGARUH UKURAN KAP, FEE AUDIT, HUBUNGAN DENGAN KLIEN, KOMITMEN PROFESIONAL DAN PERSAINGAN ANTAR KAP, TERHADAP INDEPENDENSI KANTOR AKUNTAN PUBLIK (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang) Sukamdani, M.; ', Zirman; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study.Keywords : independence, the size of public accountant firm, audit fee, client, commitment and competition

Page 89 of 272 | Total Record : 2715

 87   88   89   90   91 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 1 (2026): Januari - Juni (2026) Vol 12, No 2 (2025): : (Juli - Desember) Vol 12, No 1 (2025): : (Januari - Juni) Vol 11, No 2 (2024): : (Juli - Desember) Vol 11, No 1 (2024): (Januari - Juni ) Vol 7, No 2 (2024): : (Juli - Desember) Vol 7, No 1 (2024): : ( Januari - Juni ) Vol 7, No 1 (2024): : (Januari - Juni) Vol 10, No 2 (2023): (Juli - Desember ) Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue