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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
 89   90   91   92   93 
PENGARUH KUALITAS AUDITOR, DEBT DEFAULT, OPINION SHOPPING, OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI) Kharisma Rianto; Amir Hasan; Al Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to examine as empirically the effect of relevant variables that affect a company engaged in the manufacturing of the audit opinion given by the Going Concern auditor.Data collected by way of technical documentation, namely to collect the document that has occurred (financial statements and audit company) or corporate documents in accordance with the necessary data. The population in this study are all companies engaged in manufacturing that were listed on the Stock Exchange (Indonesia Stock Exchange) in 2011 until 2013. While the total sample of 54 manufacturing companies chosen by purposive sampling. The analytical method used in this research is the logistic regression with SPSS 17.00.From the results of the study with logistic regression test revealed that there are two variables that partially affect the audit opinion is Going Concern Audit Opinion Debt Default and the Previous Year. This is evidenced by the significant value of 0.00 (Debt Default) and 0.00 (Opinion Audit Prior Year) where the value is smaller than 0.05. Overall value based test Nagelkerke R Square shows that Quality Auditor, Debt Default, Opinion Shopping, Prior Year Audit Opinion and Reputation KAP is equal to +0.300 which means all the dependent variable can be explained by the independent variable by 30 percent.Keywords: Quality Auditor, Debt Default, Opinion Shopping, Audit Opinion and The Previous Year Reputation of Public Accounting firm (KAP)
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2010-2013 Yuni Andriany; Rita Anugerah; Susilatri '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to investigate the factors that effect audit delay and timeliness of financial reporting by banking companies listed on the Indonesia Stock Exchange from 2010 to 2013. Samples are 120 companies selected by using purposive sampling method. Multiple linear regression analysis is used to investigate influenced audit delay factors, and logistic regression analysis is used to investigate influenced timeliness factors. These results show that company age with significant 0,035, auditor’s opinion with signifact 0,000, and audit firm size with significant 0,009 have effect on audit delay. However, profitability and solvability have no significant effect on audit delay. Furthermore, auditor’s opinion with significant 0,000 and audit firm size with significant 0,031 also have effect on timeliness of publication financial reports. But, company age, profitability and solvability have no significant effect on timeliness of publication financial reports.Keywords: audit delay, timeliness, purposive sampling, multiple linear regression, and logistic regression.
PENGARUH AKSES PAJAK, FASILITAS, SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Handayani Barus, Stephanie Amelia; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Motor vehicle tax is one of the biggest contributor in original income for finance regional development areas of the province. Therefore the admission should continue to optimized in order to reach the target expected by the local government. This study aims to examine the influence of tax access, facilities, taxation socialization and quality of service on compliance compulsory motor vehicle tax. The population of this study is the tax payers of the registered motor vehicleon SAMSAT office in Pekanbaru. The technique of data collection on these studies is uses convenience sampling method and calculation of determining the sample uses Slovin Formula so that the number of samples used are 100 respondents. The type of data in this study are primary data that using questionnaires and analyzed by using SPSS 20. Then, the data analyzed for hypothesis testing using multiple linear regression analysis approach. The results of this research found that access taxes, facilities, and quality of service affect compliance compulsory motor vehicle tax at the level of significance5% (b1= 3,479, b2= 3,068, b4= 2,512). Otherwise, taxation socialization do not affect compliance compulsory on the level of significance of 5% (b3= 0,819).Keywords: Access taxes, facilities, quality of service, taxation of socialization, and taxpayer compliance
PENGARUH TINGKAT KESEJAHTERAAN DAN PENGAWASAN TERHADAP SEMANGAT KERJA KARYAWAN PT. RAIH USAHA KARYA MANDIRI PEKANBARU JULIAN, ELVRY; ', Marzolina; Wijaya, Errin Yani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The study was conducted at PT. Raih Usaha Karya Mandiri Pekanbaru in order to determine and analyze the influence of the level of welfare and supervision of employee morale PT. Raih Usaha Karya Mandiri Pekanbaru. Employee morale is an important component in determining the progress of the company or organization, there are several reasons why employee morale require attention from management, namely, high morale, making the work assigned to him can be solved with a shorter time, can reduce the rate of absenteeism due lazy, makes employees feel senag work, these three things will minimize the possibility of employees to move work to other places In this study, there are three variables, namely, the level of welfare (X1), supervision (X2), and morale (Y). The study population was 61 people, and the samples taken were all employees of PT. Raih Usaha Karya Mandiri Pekanbaru. Collecting data in this study is done by giving questionnaires to the respondents. In terms of data analysis, this study uses linear regression method SPSS version 18. Results of this study there are significant levels of welfare and supervision of employee morale. Welfare is meant is that it can be viewed as a further aid money to employees. Especially payments to those who are sick, money saving assistance to employees, the division in the form of bonuses, insurance, hospitalization, and pensions. And also there is the influence of supervision on employee morale, supervision required, among others, leadership should be more frequent direct supervision to their employees and work assessment among employees, so that employees are supervised felt to be more active and in good working at PT. Raih Usaha  Karya Mandiri Pekanbaru. Keywords: Morale, welfare, and supervision
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (SKPD KABUPATEN KAMPAR) Ning Umbar Susilowati; Andreas '; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to examine the effect of budgeting participation, budget goal clarity, public accountability, and budget evaluation on performance of local government officials (SKPD Kampar District). Respondents of this study are the government officials who work in kampar district. A totals of 128 questionnaire were distributed to the respondents and 116 questionnaire were returned for analysis. Data analysis method is using multiple linear regression. The result revealed that budgeting participation, budget goal clarity, public accountability, and budget evaluation has influence on performance of local government officials.Keywords: budgeting participation, budget goal clarity, public accountability, budget evaluation, and performance officials
PENGARUH PENGALAMAN, PENGETAHUAN, DAN AUDIT JUDGMENT TERHADAP OPINI AUDIT Florentina '; Kirmizi '; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to examine the effect of experience, knowledge, and audit judgment on audit opinion. The population in this study is the auditor who working at the firm in the city of Pekanbaru, Medan, and Padang. Sampling technique used in this study is convenience sampling with total respondents 42 auditors. The type of data used is primary data by using questionnaires method. The data analysis technique used in this study is multiple regression analysis with the help of SPSS version 17. The result of this study showed that the experience has no significant effect on audit opinion. However, the knowledge and audit judgment has a significant effect on audit opinion. Simultaneously, all independent variables has significant effect on audit opinion. The value of adjusted R square is 20,7%, which mean that experience, knowledge, and audit judgment variable can explain 20,7% of audit opinion variable and the rest is explained by other variables that not included in this study.Keywords: experience, knowledge, audit judgment, and audit opinion.
PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Bank dan Lembaga Keuangan yang Terdaftar di BEI 2010-2013) Vincent Junery; R. Adri Satriawan; Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research aims to know the effect of deferred tax expense, current tax expense, and management compensation to earnings management according to empiric way. This research did on 19 (nineteen) banks and financial institutions listed in Bursa Efek Indonesia with periodic supervision on 2010-2013. This research is done with purposive sampling method to get representative sample suitable with already done criteria. As to use outliers test to throw away sample with extreme value. Data analyze is used double regression test analyze with classic assumption test composed of normality test, heteroskedatisity test, autocorrelation test, and multi collinearity test. Hypothesis test is done with t test. The result of this research showed that deferred tax expense and current tax expense have significant effect to earnings management, exactly management compensation haven’t significant effect to earnings management.Keywords: Deferred Tax Expense, Current Tax Expense, Management Compensation, and Discretionary Accruals.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA (KSDM) POLITIK PENGANGGARAN (PP), DAN PERENCANAAN PENGANGGARAN(PP) TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA PPAS DI LINGKUNGAN PEMERINTAH KOTA DUMAI Inayatus Tsaniyah; Taufeni Taufik; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research aims to determine the capacity of human resources, budgeting politics, and budget planning on the synchronization between Regional Revenue and Expenditures budget ( APBD) document and General Policy of Regional Revenues and expenditures budget (KUA) – Provisional Budget Celling Priority (PPAS) document. This study using purposive sampling method. The population in this study are civil servants Dumai city region, namely the commite agency (DPRD), Head of SKPD, Head of Area, Head of Section, Head of Sub Part, Head of Sub Area, and Staff that related to arranging budgeting of SKPD. Samples and this research is 94 respondents who have met the criteria for a sample. Data collection techniques used is by distributing questionnaires. Data were analyzed using multiple linear regression analysis with SPSS. This research proves that capacity of human resources, budgeting politics, and budget planning a significanton affect the sincronization beetwen APBD document with KUA-PPAS.Keywords: APBD, KUA-PPAS, Capacity of Human Resources, Budgeting Politicsand Budget Planning.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, AKUNTABILITAS PUBLIK, DESENTRALISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH (Studi Pada SKPD Kabupaten Kuantan Singingi) Eka Jas Oktavia Sari; Taufeni Taufik; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aims to determine the empirical evidence of the effect of budget participation, public accountability, decentralization, and the internal control system of the local government managerial performance. The population in this study is 29 working units Kuantan Singingi District. Samples taken amounted to 87 respondents. The type of data used are primary data to the data collection method using a questionnaire. Data analysis method used in this study is multiple regression with SPSS version 17. Research shows that: 1) budgetary participation influence the managerial performance of local governments with a level of sig(0.015) < (0.05) and tcount (2.491) >ttable (1.98861) then H1is accepted, 2) public accountability affect the managerial performance of local governments with a level of sig (0.038) < (0.05) and tcount (2.110) > ttable (1.98861)) then H2 is accepted, 3) decentralization affect the managerial performance of local governments with a level of sig (0.034) < (0.05) and tcount (2.157) > ttable (1.98861) then H3 is accepted and 4) internal control system effect on managerial performance of local governments with a level sig (0.023) < (0.05) and tcount (2.310) > ttable (1.98861) then H4 is accepted. With a total value of R2 square of 0.530 which means that 53% of independent variables in this study could affect the dependent variable, while the rest of 47% is explained by other variables such as motivation, characteristics of the target budget, organizational commitment, and leadership style.Keywords: Managerial Performance of Local Government, Participation Budgeting, Public Accountability, Decentralization, and Internal Control System
PENGARUH PERSEPSI YANG BAIK ATAS SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas yang T Sormin, Esra Aprilya; ', Zirman; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research aimed to examine the effect of the good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service through the awareness of paying taxes. This research applied a survey method and its population is whole of the individual taxpayer is registered in the primary tax office Dumai. the sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using spss 20. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that the effect of good perception of the taxation system, pay taxes awareness, the understanding of tax regulation and quality of service have effect on willingness to pay taxes.Keywords: good perception, pay taxes awareness, tax regulation, quality of service and awareness of paying taxes.

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