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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 KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, PERGANTIAN AUDITOR, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010-2013) Nelly Yulinda; Azwir Nasir; 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

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Abstract

This study aimed to determine the influence of independent commissioners, audit committ, leverage, auditor switching and auditor industry specialization on the integrity of the financial report. Independent variables used in this study are independent commissioners, audit commite, leverage, auditor switching and auditor industry specialization, while the dependent variable in this study is the integrity of the financial report are measured using conservatism index (C-Score). Populations used in this study is manufacture companies listed on IDX 2010-2013, where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 56 (14x4). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables independent commissioners, audit committ, leverage, auditor switching which has a significant influence on integrity of the financial report, while the auditor industry specialization variables did not significantly affect the integrity of the financial report.Keywords : Independent Commissioners, Audit Commite, Leverage, Auditor Switching, and Auditor Industry Specialization
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada SKPD Kabupaten Bengkalis) Nurlaili '; Nur Azlina; Mudrika Alamsyah Hasan
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

This study aims to (1) examine the effect of the financial statement presentation of the financial management accountability and (2) examine the effect of the accessibility of the financial statements to the accountability of financial management. The method used in this research is total sampling method. Data of this study uses primary data, directly through a questionnaire and analyzed using SPSS version 20. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results showed that the effect on the financial statement presentation of financial management accountability and accessibility affect the accountability of financial management. The test results which found significant results due to the better presentation of the financial statements and the accessibility of the financial statements will be good also government against users of financial statements.Keywords: financial statements, accessibility, accountability, and financial management
FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPD Kota Pekanbaru) Sumarni, Lili; Tanjung, Amries Rusli; Anggraini, Lila
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

This study aimed to examine the influence of the factors that affect the quality of financial reports and organizational commitment as moderating. Based on Government Regulation No. 71 In 2010, the quality of the financial statements of the Central Government and the Regions must meet the qualitative characteristics. Factors studied include the internal control systems, financial accounting system application areas, the quality of human resources and organizational commitment as moderating. The research was conducted at SKPD Pekanbaru city government. Data collected by questionnaire as many as 108 copies, distributed to respondents who are staff or employees of the regional work units (SKPD) in Pekanbaru City Government. Questionnaires were distributed to 108 respondents, only successfully reassembled with complete answers obtained 86 respondents. Data were analyzed using SPSS 21.00. The test results showed that the system of internal control and financial accounting system application areas significant positive effect on the quality of financial statements of Local Government, while the quality of human resources has no effect. Organizational commitment can not be used as moderating variables. Organizational commitment as independent variables significantly influence the quality of financial statements.Keywords: internal control system, the quality of human resources, organizational commitment, and the quality of financial reports.
PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN CAPITAL ADEQUACY RATIO TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2013) Ayu Susanti; R. Adri Satriawan Surya; Azhari Sofyan
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

This study aims to examine the effect of information asymmetry, company size, ownership managerial and capital adequacy ratio on earning management. The population of this study is Banking Firm listed in Indonesia Stock Exchange in the period of 2011 – 2013. Based on purposive sampling method, there are 14 Banking firms as sample of this study. Test statistic used is multiple linear regression test and data obtained were processed using SPSS statistical software. The results of this research found that information asymmetry, company size, and capital adequacy ratio have a significant effect on earning management. While ownership managerial has no significant effect on earning management. Coeficient of determination (R2) valued 0.365 means that earning management is influenced by information asymmetry, company size, ownership managerial and capital adequacy ratio amounted 36.5%.Keywords: Earning Management, Information Assymetry, Company Size, Ownership Managerial, and Capital Adequacy Ratio
PENGARUH PARTISIPASI ANGGARAN DAN EFEKTIVITAS PENGENDALIAN ANGGARAN TERHADAP TIMBULNYA KESENJANGAN ANGGARAN YANG DI MODERATING OLEH GAYA KEPEMIMPINAN (Studi Empiris pada SKPD di Pemerintahan Kota Pekanbaru) Islami, Mutiara; Agusti, Restu; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study was aimed to examine the effect of budgetary participation and budget control effectiveness to budgetary slack with leadership style as moderating variable on the SKPD Government in Pekanbaru City. This study used primary data by distributing questionnaires of 73 exemplar to government officials echelon III and IV. Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that budgetary participation and budget control effectiveness effect on budgetary slack at a significance level (α) of 5%. On the other hand, the leadership style to strengthen the influence of budget control effectiveness on budgetary slack at a significance level (α) of 5%. However, the leadership style actually weaken the effect of budgetary participation on budgetary slack at a significance level (α) of 5%.Keywords: Budgetary Participation, Budget Control Effectiveness, Budgetary Slack, and Leadership Style.
PENGARUH KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, KETAATAN AKUNTANSI, ASIMTERI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Yulita Fitri; Nurazlina '; Al Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This research are to analyze effectiveness of internal control, compliance to accounting rules, information asymmetry and individual morality affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collectionin this study with a survey method with questionnaire instrument. Data analysis method used totest the quality of data which include validity, reliability, and test hypothes is is path analysis, test Sobel and boostrapping using software SmartPLS. Hypothesis testing using partial least square test showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavioras an intervening variable. While the variable effectiveness of internal control and compliance to accounting rules does not affect accounting fraud tendencies by the unethical behavioras an intervening variable. Value of R-Square indicates that the variables jointly effectiveness of internal control, compliance to accounting rules, information asymmetry, individual morality and the unethical behavior contribute to the dependent variable (affect the accounting fraud tendencies) of 95.80%, while the remaining 4.20% is explained by other variables outside the research model.Keywords : Effectiveness of Internal Control, Compliance to Accounting Rules, Information Asymmetry, Individual Morality, and Accounting Fraud Tendencies Unethical Behavior
PENGARUH BUDGETARY GOAL CHARACTERISTICS, KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Kasus pada Dinas-Dinas Kabupaten Rokan Hilir) Tengku Ramona Fitri; Emrinaldi Nur DP; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

Performance is achievement implementation representation of an action/program/policy in order to achieved objectives, goals, mission and vision of the organization. This study aimed at re-examining the effect of budgetary goal characteristics, compensation to the performance of local government officials and also to examine whether motivation could act as moderating variables in the public sector organizations. This study uses a purposive sampling method with 72 respondent in different departments. 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. The results indicated that budgetary goal characteristics and compensation has a positive and significant effect on the performance of local government officials. The study also resulted that motivation can not to moderate the relationship between budgetary goal characteristics to the performance of local government officials, while motivation is able to moderate the relationship between compensation to the performance of local government officials performances in Rokan Hilir district.Keywords: budgetary goal characteristics, compensation, performance, motivation and moderation.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK ORANG PRIBADI YANG BERWIRAUSAHA DENGAN LINGKUNGAN DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi yang Berwirausaha Terdaftar di KPP Pratama Bangkinang) Vavia Yunasih; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The reseach was conducted with a purpose of analyzing the direct effect that directly influence adherence to pay tax, which are motivation, level of education and perception of personal financial situation on the private enterpreneurship with the environment and risk preferences as the moderating variabel.This research was done in the Primary Tax Office Bangkinang with 100 respondents. The collecting sample method used was convenience sampling.The analyticalmethods that was used in this research is helped by of sofware Smart PLS. The result was concluded that the motivation, level of education and perception of personal financial situation have a direct impact on compliance of paying taxes. Environment variable moderated the relationship between motivation, level ofeducation and perception of personal financial situation with adherence to pay taxes and risk preference moderated the relationship between motivation and level of education with adherence to pay taxes. Nontheless risk preference did notinfluence the relationship between perception of personal financial situation with adherence to pay taxes.Keywords: adherence to pay taxes, motivation, perception of personal financial situation, environment and risk preference.
PENGARUH GOOD CORPORATE GOVERNANCE, BUDAYA ORGANISASI DAN PENGEDALIAN INTERN TERHADAP KINERJA ORGANISASI DENGAN AKUNTABILITAS PUBLIKSEBAGAI VARIABEL INTERVENING (Survey Terhadap Rumah Sakit di Kota Padang) Rora Aprilia; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

Hospital is an unic and compleks organization for its extensive use of human resources, features and charachteristics in its process to provide medical services. Majority of Hospitals in Indonesia have already been shifted to be of profit oriented rather than public service oriented. This research was conducted with a purpose of analyzing the direct effect of good corporate governance, organizational culture, and internal control toward organizational performance and undirect effect of good corporate governance, organizational culture, and internal control toward organizational performance which is mediated by public accountability so that in the future this research could be of used for promoting especially hospital performance and generally organizational performance. This research was conducted at 25 hospitals in Padang city with 75 respondents. The analytical methods that was used in this research is helped by Smart PLS software.The result was concluded as the good corporate governance, internal control, and public accountability has direct influence toward organizational performance. Nonetheless, organizational culture variable does not has influence toward organizational performance. The influence of good corporate governance, organizational culture, internal control, was significantly affecting the organizational performance through public accountability.Keywords: good corporate governance, organizational culture, internal control, public accountability, and organizational performance.
PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, DAN KOPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PADA PERUSAHAAN PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Purwanto, Agus; ', Yusralaini; ', Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

This study aimed to examine the effect of the liquidity, leverage, earnings management, and compensation tax losses against corporate tax aggressivenesss on agriculture and mining companies listed in Indonesia Stock Exchange (BEI) 2011-2013. The sample used in this study is agriculture and mining company listed on the Indonesia stock exchange is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Proxy calculation of corporate tax aggressiveness in this study using a proxy CETR (Cash Effective Tax Rate) and the results of this study showed that the independent variables are liquidity, leverage, and earnings management significantly influence the partial on corporate tax aggressiveness, but the variable compensation tax losses has no effect the partial on corporate tax aggressiveness, and the results of coefficient of determination (adjusted R2) of 0.537. This suggests that the overall effect of independent variables are Liquidity, Leverage, Earnings Management, and Compensation Tax Losses against Corporate Tax Aggressiveness to 53,7% while the remaining 46,3% is influenced by other variables.Keywords: Corporate Tax Aggressiveness, Liquidity, Leverage, Earnings Management, and Compensation Tax Losses

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