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
 93   94   95   96   97 
PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada BUMD Provinsi Riau) Tarigan, Laurensia Br; Hasan, Amir; Silfi, Alfiati
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 research was conducted examine the the effect of individual morality,information asymmetry, Effectiveness of Internal Control and compliance to accounting rules on the tendency of accounting fraud in BUMD Riau. Collecting data using guesionnaires. Data of this research obtained from head and staf accounting. Of the 70 guesionnaires distributed, the number of returnees is 66 guesionnaires and a guesionnaire that can be processed a number of 64 guesionnaires. Data were analyzed by using multiple regression (multiple regression) with the help computer program SPPS versi 18.0. The result showed that the Individual Morality,Information Asymmetry, Effectiveness of Internal Control And Compliance To Accounting Rules influence on the fraud tendency of accounting.Keywords:morality, information asymmetry, effectiveness of internal control, compliance to accounting rule and fraud
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KINERJA PEGAWAI, PENGAWASAN MELEKAT DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi pada SKPD Kabupaten Lima Puluh Kota Payakumbuh Sumatra Barat) Utami, Nindya; Basri, Yessi Mutia; ', Al Azhar L
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 Government Internal Control System, Employee Performance, Monitoring Fitted and functional supervision on the Effectiveness of Financial Management (Studies in SKPD Lima Puluh Kota West Sumatra). This study used convenience sampling method. The sample in this study is the SKPD Lima Puluh Kota West Sumatra. Respondents were instrumental in this research is 75 respondents consisting of a chief financial officer, financial records staff / accounting and regional inspectorate. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Government Internal Control System, Employee Performance, Monitoring and Control Functional Fitted have significant effect on the Effectiveness of Financial Management through multiple correlation coefficient (R) of 0789 and the relationship is very strong.Keywords: Government Internal Control System, Employee Performance, Monitoring, Control Functional Fitted and Fiscal Management Effectiveness
PENGARUH LINGKUNGAN USAHA, PROFITABILITAS, PENEGAKAN HUKUM, DAN SANKSI TERHADAP KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA DUMAI Mutia Hani; Yessi Mutia Basri; Al Azhar L '
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 business environment, profitability, law enforcement, and punishment on individual taxpayer non compliance at the KPP Pratama Dumai. This study used purposive sampling method. The sample in this study is the individual taxpayer. Only 100 of 110 quetioner that had been distributed are back to be processed. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS 20.0. The results showed that (1)business environment that has not impact on a individual tax payer noncompliance (2) profitability that has a impact on a individual tax payer noncompliance(3) law enforcement that has not impact on a individual tax payer noncompliance(4) punishment that has a impact on a individual tax payer noncompliance. The determination of coefficient (Adj-R2) in this meant that 42,2 %. And then 57,8% has impact by other variables.Keywords :Non-compliance with individual taxpayers, business environment, profitability,law enforcement and punishment.
PENGARUH PEMAHAMAN AKUNTANSI, SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada skpd Kabupaten Indragiri Hilir) Aniftahudin '; Kamaliah '; Rheny Afriana Hanif
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 understanding of accounting to the quality of financial reporting area, the effect of the accounting system of local government finance to the quality of financial reporting area and the influence of information technology areas of the quality of financial reporting area, and to determine the effect of understanding of accounting, financial accounting systems of local government and technology information on the quality of the financial reporting area. This study was included in the quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study were 81. Data were analyzed using multiple regression with SPSS version 20.0. The results show that understanding of accounting positive effect on quality of financial reporting area, System of financial accounting of local governments positive effect on the quality of regional financial reports, and information technology affects positive on the quality of financial reporting area, and understanding of accounting, financial accounting systems of local government, information technology affect the quality of financial reporting.Keywords : Understanding Accounting, Financial Accounting System of Local Government, Information Technology, and Quality Regions Financial Statements.
PENGARUH PENGAWASAN INTERN, SISTEM ANGGARAN BERBASIS KINERJA DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Tri Rosmarini; Ria Nelly Sari; Lila Anggraini
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 influence of the internal control, performance based budgeting system, financial management information system on SKPD performance. The population in this study were employed who worked in the SKPD Kabupaten Rokan Hulu (27 government agencies). The sampling method used in this study is proportioned stratified random sampling method. The respondent in this study is the employee Eselon III and Eselon IV SKPD. The sample used in this study were 108 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that theinternal control, performance based budgeting system, financial management information system has significantly effect on SKPD performence. The magnitude of the effect (R2) the internal control, performance based budgeting system, financial management information system, the performance of SKPD was ,45,7%. While the remaining 54,3% is influenced by other independent variabel that are not observed in this study.Keywords : Performance, Budgeting, Financial, Information System and Internal Control.
PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KOMISARIS INDEPENDEN DIMODERASI OLEH KOMPETENSI KOMISARIS INDEPENDEN (Studi pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia pe Kartika Aulia Zein; Raja Adri Satriawan Surya; Alfiati Silfi
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 whether (1) the effect of earnings growth earnings quality, (2) the effect of the capital structure of the profit on the quality of earnings (3) the effect of liquidity on the quality of earnings and (4) the influence of independent directors to be moderated by the competence of independent directors on the quality of earnings on companies listed in the Indonesia Stock Exchange. Population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013 until 2014. The research proves that (1) earnings growth positive significant effect on the quality of earnings with a significant level of 0.025, (2) the capital structure of a significant negative effect on the quality of earnings with a significant level of 0.200, (3) liquidity significant positive effect on the quality of earnings with significant level of 0.100 and (4) an independent commissioners significant negative effect on the quality of earnings with competence moderated by an independent commissioner with a significant level of 0.000Keywords: Quality of earnings, capital structure, profit growth, liquidity and Independent commissioner
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arief maulana nst; Zulbahridar '; Hariadi '
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 us to determine the effect of the financial performance of the company's value by moderating variables: Good Corporate Governance is proxied by managerial ownership, institutional, and the audit committee. This study that are used the capture technique purposive sampling. The type of data that writers use in this research is secondary data. Samples are automotive companies listed in the Indonesia Stock Exchange (BEI) in 2010 - 2014. Testing this hypothesis using multiple regression using SPSS version 18.00. This study shows the results that good corporate governance proxied by managerial ownership, institutional ownership, and the audit committee are jointly able to moderate influence on the value of the company 's financial performance. In addition, this study also showed results that ROE significant positive effect on Tobin 's Q.Keywords : Financial Performance, Value Company and Good Corporate Governance
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI 2011-2013) Dewi, Nurrahma; Nasir, Azwir; ', Hariadi
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 identify and analyze the effect of character, company characteristic, and corporate social responsibility to tax avoidance. The executive character variable is proxied by corporate risk, meanwhile company characteristic variable is proxied by company size, multinational company, leverage, capital intensity ratio. Then at least, corporate social responsibility disclosure variable. This study uses secondary data with 57 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using spss 1.7. Based on the results of hypothesis testing found that corporate risk is as proxy of executive character, multinational company and leverage are as proxy of characteristic company, and corporate social responsibility disclosure affect and significant tax avoidance. Meanwhile company size and capital intensity ratio are as proxy characteristic company haven’t affect and haven’t significant tax avoidance.Keyword : Executive Character, Company Characteristic, Corporate Social Responsibility Disclosure, and Tax Avoidance.
PENGARUH AKUNTABILITAS, KEPUASAN KERJA, BATASAN WAKTU PEMERIKSAAN DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK KPP PRATAMA DAN MADYA PEKANBARU Muhammad Iqbal Ridwan; Zirman '; Hariadi '
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 research aims to examine the effect of accountability, work satisfaction, audit time deadline and role conflict to the tax auditors performance at tax office of Pekanbaru. The data in this study is the primary data. The population in this study were the tax auditors who worked in the tax office of Pekanbaru. The sampling method used in this study saturated sampling method. The sample used in this study were 56 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis by using SPSS 21 version.The results of this study is showed that accountability, work satisfaction, audit time deadline influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by four variables is 43,3% of the dependent variable, while the remaining 56,7% is influenced by other independent variabel that are not observed in this study.Keywords : Accountability, Work Satisfaction, Audit, Role, and Performance
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, TEMUAN AUDIT (BPK) DAN LEVERAGE TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Kabupaten/Kota Di Provinsi Riau) Galang Afrian; R. Adri Satriawan Surya; Alfiati Silfi
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 study was to test the effect of the characteristics of the local government, the audit findings (CPC) and leverage on the performance of local government (Local Government empirical studies regencies / cities in Riau Province). Population in this research is the Regional Government of Regency / City in Riau Province has all the complete data include: Balance to get the Total Assets, Budget Realization Report (LRA) to get the PAD, DAU, DAK, Sharing and total realization of the budget revenues, as well as the need BPK audit examination report in 2009-2013 to get the number of audit findings. Data used in this research is secondary data. Data collection techniques in this research is the study of documentation and literature. The data analysis using descriptive method and multiple regression formula. From the research results showed the influence of regional wealth levels of local government performance is positive and significant. Influence shopping areas, audit findings and leverage of local government performance is positive and significant. Based on the results of research known that all independent variables have a strong relationship with local government performance. Also showed that the level of regional wealth, shopping areas, audit findings and jointly leverage effect on the performance of local governments amounted to 76.90%. For authors suggest that this research is still in need of some repairs to be done in future studies related to the object of study similar to this study in the future, such as by adding a few other variables to analyze the performance of local government.Keywords:Characteristics, Audit, Leverage and Performance.

Page 95 of 272 | Total Record : 2715

 93   94   95   96   97 

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