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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 LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA,DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013) Fadli, Imam; Ratnawati, Vince; Kurnia, Pipin
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 and analyze the effect of liquidity, leverage, independent commissioner, earnings management, and ownership institusional against the aggressiveness of corporate tax.The method used in this research is descriptive method. The population in this study is a company listed on the Indonesia Stock Exchange. The sampling technique using purposive sampling method prescribed researchers for years 2011 to 2013. The sample was manufacturing companies listed in Indonesia Stock Exchange (BEI). Hypothesis testing transactions are carried out using multiple linear regression approach. The statistical test equipment used is a program Statistical Product and Service Solutions (SPSS). Data used in the form of corporate financial statements contained in ICMD and http://www.idx.co.id/ website. Results from this study indicate that the independent commissioner liquidity and significant negative effect, with a significance of liquidity (0.025 <0.05) and independent commissioners (0.011 <0.05). Leverage and significant positive effect on earnings management, with a significance value of leverage (0.017 <0.05) and earnings management (0.038 <0.05) as well as institutional ownership (0.082> 0.05), which does not affect the aggressiveness of corporate tax.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, and Aggressiveness Taxes.
PENGARUH PEMAHAMAN, KESADARAN, SIKAP RASIONAL, PERUBAHAN TARIF, TINGKAT PENDIDIKAN DAN SOSIALISASI TERHADAP KEPATUHAN PELAKU UMKM DI PEKANBARU DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN (Peraturan Pemerintah Nomor 46 Tahun 2013) Anggrainy Eka Putri Marpaung; Zulbahridar &#039;; Rusli &#039;
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 objective of this research was to analyze the influence of comprehension, awareness, rationality, tarif change, level of education, and socialiszation to compliance of Comprehension of Micro, Small, and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013). The population in this research is Comprehension of Micro, Small and Medium Enterprises that registered in the cooperation official and Micro, Small, and Medium Enterprises Pekanbaru. Data collected through questionnaires are processed and analyzed by using multiple regression analysis method. Sample was determined by Slovin that result 97 samples. The test for data quality are using validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha. For hypotesis test, we are using Adjusted R square, F test and t test. The test results of this study indicate that comprehension, awareness, tarif change, and socialiszation effect on compliance of Comprehension of Micro, Small and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013). Meanwhile rationality have negative effect and level of education have no effect on compliance of Comprehension of Micro, Small and Medium Enterprises in doing his tax obligation (Government Regulation No. 46 Year 2013).Keywords : comprehension, awareness, rationality, tarif, and socialiszation.
PENGARUH BEBAN KERJA, PENGALAMAN AUDIT DAN TIPE KEPRIBADIAN TERHADAP SKEPTISME PROFESIONAL DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota Medan, Padang dan Pekanbaru) Haura Faradina; Restu Agusti; Al Azhar L &#039;
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 was aimed to examine the direct effect of workload, audit experience, types of personality to professional skepticism and fraud detection ability of auditors, and also indirect effect of workload, audit experience, types of personality to fraud detection ability of auditors with professional skepticism as intervening variable. Collecting data of this study using a questionnaire submitted to 120 auditors who work at Accounting Public Office in Medan, Padang and Pekanbaru cities. Data analysis for hypothesis test was done with Partial Lease Square (PLS). Result of this study give evidence that workload and types of personality have significantly effect toward professional skepticism; didn’t find direct effect of audit experience toward professional skepticism; audit experience and professional skepticism have significantly effect toward fraud detection ability of auditors; didn’t find direct effect of workload and types of personality toward fraud detection ability of auditor; workload and types of personality have indirect effect toward fraud detection ability of auditors through professional skepticism. The value of adjusted R square for fraud detection ability of auditors and professional skepticism is 16,43% and 14,20%, which mean that workload, audit experience and types of personality can explain 16,43% and 14,20% of fraud detection ability of auditors and professional skepticism.Keywords: Workload, Audit Experience, Personality, Professional Skepticism and Fraud.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KESULITAN KEUANGAN PADA PERUSAHAANREAL ESTATE DAN PROPERTYYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2014 Maya Lailatul Zannah; Azwir Nasir; Hariadi &#039;
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 study was to determine the effect size of the audit committee, the independence of audit committee members, meeting frequency of audit, competence and size of the company's audit committee of the company's financial difficulties on the Real Estate and Property in BEI.The population in this study is the overall Real Estate and Property companies listed in the Indonesia Stock Exchange (BEI) in 2014. The sample in this study as many as 32 companies. In examining the relationship of independent variables (X) and the dependent variable (Y) in this study, data analysis method used logistic regression independent variables is a combination of a continuous variable (metric data) and categorical (data non-metric) with SPSS (Statistical Product and Service Solution). The result of this research indicates that the frequency of audit committee 0.031, competence of the audit committee 0.015, and company’s financial difficultie 0.029 significant of the financial difficulties, meanwhile audit committee 0.338, and independence of the audit committee 0.247 has no significant impact of the financial difficulties.Keywords : Audit, Financial Difficulties, Real Estate and Property Company, and Indonesia Stock Exchange
PENGARUH KEADILAN ORGANISASI, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Cabang Utama Bank Syariah di Kota Pekanbaru) Anisya Yuliana; Raja Adri Satriawan S.; Eka Hariyani
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 reseach is to find out the influance of organizational justice on fraud, the influance of internal control system on fraud, and the influance of organization’s commitment on fraud. The population in this study are employees at the main branch office of Syariah Bank in Pekanbaru City. The data used in this study in the form of primary data. Data collection techniques with survey techniques by distributing questionnaires to the employees who work at the main branch office of Syariah Bank in Pekanbaru City. Sample selection by simple random sampling technik. Total sample are 70, the sample was calculated using Slovin formula. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version. The results of this study is showed that organizational justice influance on fraud, internal control system influance on fraud, and organization’s commitment influance on fraud. All of the independent variables jointly influence dependent variables which F count > F table that is 39.079 > 2.744.Keywords: Justice, Organizational, Control, Commitment and Fraud
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Riau) Delima Suma Bestari; Nur Azlina; Julita &#039;
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 effectivity of internal control, information asymmetry, and individual morality towards the accounting fraud tendencies with unethical behavior as 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 collection in this study using a survey method with questionnaire instrument. Data analysis method used SEM with SmartPLS which include validity, reliability, path analysis and bootstrapping. The result showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavior as an intervening variable. While the variable effectivity of internal control does not affect accounting fraud tendencies by the unethical behavior as an intervening variable. Value of R-Square indicates that the variables jointly effectivity of internal control, information asymmetry, and individual morality contribute to the dependent variable (affect the accounting fraud tendencies) of 72,74%, while the remaining 27,26% is explained by other variables outside the research model.Keywords : Effectivity, Asymmetry, Morality, Fraud, and Unethical
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI AUDITOR PADA INSPEKTORAT PROVINSI RIAU Annisa Agelina; Yusralaini &#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

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Abstract

This research aims to invetigate the effect of personal disturbance, externaldisturbance and organizationaldisturbance on the the auditors’ independence inInspectorate Riau Province. This study is population. While responden is consisted by the fourty inspectorate officers in Inspectorate Riau Province. The data was collected by distributing quetionnaires which isgiven to 40repondents, but only 39 (97.5%) respondents who fill out the questionnaires completely and can be processed. The analysis tool used is multiple regression using SPSS program version 21. Based on t test results partially be known that the results of t test for variables personal disturbancewas significantly on auditor independence wich t hitung>t table,t test for variables externaldisturbance was significantly to auditors independence and t test for variables organizational disturbance also have significant effect on auditor’s independence. The magnitude of the effect caused by Adjusted R2 by three variables together against the dependent variable 69,9%, while the remaining 30,1% is influenced by other variables not examined in this study.Keywords: Personal Disturbance, External Disturbance,   Organizational Disturbance and The Auditors’ independence
PENGARUH KEWAJIBAN MORAL, PEMERIKSAAN PAJAK, DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN UNTUK USAHA HOTEL YANG TERDAFTAR DI DINAS PENDAPATAN DAERAH KOTA PEKANBARU Aryandini, Saumi; Savitri, Enni; Wiguna, Meilda
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 empirically the effect caused by the variable moral obligation, tax audit, and financial condition with tax compliance on corporate taxpayers for hotel businessis registered in DISPENDA of Pekanbaru city. The sample used in this study taxpayer for the hotel business and is represented by the General Manager , Tax Officer and Owner Hotel . Collecting data this study used a questionnaire survey . The questionnaire distributed to 45 Hotel , about three questionnaires are not returned , and 42 ( 93 % ) returned the questionnaire filled out completely and can be processed . Data analysis methods used for testing the hypothesis is multiple regression analysis with SPSS ( Statistical Product and Service Solution ) version 21, with the level of significance 0,05 or 5 %.The results showed that moral obligations , tax audits , and financial condition of an effect on tax compliance on corporate taxpayers for the hotel business .Keywords: Moral obligation, Tax Audit, Financial Condition, and Tax Compliance
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, PENERAPAN SAP, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Bu Nilam Sari; Amir Hasan; Volta Diyanto
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 effect: human resource capacity, understanding of accounting, appliance of public accounting standard toward, utilization of information technologi, and the goverment internal control system to the quality of local goverment financial statement. It is using purpose sampling metho, the popullation in the study is servants in Bungo region. Namely the head of department, the financial officer, and treasurer/financial staff. the sample and the researce are 70 respondents who meet the criteria. The data collection technique user questionnaire. And the data analysis user multiple linear regression by SPSS. The research indicates that: human resource capacity has a positive significant effect on the quality of local goverment financial statement, where the significant value are 0,000<0,05. Understanding of accounting has a negative significant effect on the quality of local goverment financial statement, where the significant value are 0,040<0,05. Application of public accounting standard has not a significant effect on the quality of local goverment financial, where the significant value are 0,236<0,05. utilization of information technologi has a positive significant effect on the quality of local goverment financial statement, where the significant value are 0,022<0,05. And the goverment accounting intern control has a positive significant effect on the quality of local goverment financial statement where the significant value are 0,000<0,05.Keywords : financial statement, human resource, accounting, information techologi, and internal control system.
PENGARUH PELAYANAN, PRODUKTIVITAS, KOMPENSASI, DAN SUMBER DAYA MANUSIA TERHADAP KINERJA PDAM TIRTA KAMPAR – KOTA BANGKINANG Suryati Nur’aini; Amir Hasan; Al Azhar A &#039;
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 impact of the service, productivity, compensation and human resources to the performance of PDAM Tirta Kampar - City Bangkinang with multiple regression method. The aim of this study was PDAM Tirta Kampar - Bangkinang City. This research is a survey method. Respondents in this study were employees of PDAM Tirta Kampar - Bangkinang City. The number of samples was 61 employees. There are five variables in this study consisted of four independent variables such as service, productivity, compensation and human resources, and the dependent variable is the performance of PDAM Tirta Kampar - Bangkinang City. According to the research, it can be concluded that the productivity and human resources significantly affect the performance of PDAM Tirta Kampar - City Bangkinang, while service and compensation did not significantly affect the performance of PDAM Tirta Kampar - Bangkinang City. The coefficient of determination shows that the service, productivity, compensation and human resources affect the dependent variable (performance PDAM Tirta Kampar - City Bangkinang) of 50.30%, while the remaining 49.70% influenced by other factors.Keyword : service, productivity, compensation human resource, and the performance

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