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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 PENERAPAN SISTEM KEUANGAN DAERAH, TRANSPARANSI, AKTIVITAS PENGENDALIAN DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hilir) Angraini, Dewi Yuli; Agusti, Restu; 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

Accountability of a province financial management is a processes of finance started from plan, action, report, responsibility and supervise which can be really reported and been responsible to society and DPRD (Representatives of province). The type of data in the research is quantitative. The population in the research is SKPD in Riau Provincial Government, Indragiri Hilir district. Data those are used are primary data. The method of collecting data by sharing questionnaire. The researcher uses double regression analysis by using t-test. The result of the study showed that the implementation of the financial system, transparency, the activity of control, and the presentation of financial report have a significant affect accountability in financial management. The determination koefisien in this study 60,4% while 39,6% was influenced by other variable.eKeywords: accountability, financial, management, control, and financial report.
PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada PT. POS Indonesia KCU Kota Pekanbaru) Tia Radhiah; 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 research is to find out the effectiveness of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of all supervisors, managers and the managers assistants whose working at the PT POS Indonesia Pekanbaru main branch office. This research is using survey methods by delivering the questioner instrument directly to PT POS Indonesia Pekanbaru main branch office. Total respondents which is used in this research are 53 respondents (89.84%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 20. Result of the study indicates that the effectiveness of internal control, compensation compability and individual morality influencing accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 76.2%, while 23.8% is influenced by other unclear variable.Keywords : Effectivity, Compensation, Morality, Fraud, and Accountancy.
ANALISIS PENGARUH RASIO KEUANGAN DAN MARKET EFFECT UNTUK MEMPREDIKSI KEBANGKRUTAN BANK MENGGUNAKAN MODEL REGRESI LOGISTIK (Studi Pada Bank yang Terdaftar Di Bursa Efek IndonesiaPeriode 2008-2012) Halim, Chandra; Savitri, Enni; Diyanto, Volta
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 determine the effect of accounting ratio and market effect for predicting bank’s bankruptcy with logistic regression model. Beside that this research also to measure the correction of bank’s bankruptcy predicting model.The research data is secondary data from annual financial statements of bank, annual report of bank, and bank’s stock history report. While the population in this research were all commercial banks in Indonesia that is still in operation and listing on the Indonesia stock exchange during the period of 2008-2012. By using the method of purposive sampling obtained 21 banks for the sample. The analysis is using logistic regression.The test results of logistic regression, model composed by accounting number and market effect.is illustratable probability of bank’s bankruptcy observe by the model fit result. Accounting numbers CAR, NPL and BOPO are significantly effect for probability of bank’s bankruptcy. By all of the variables in this research can explain 69% probability of bank’s bankruptcy and the other 31% explain by other variable. Predicting Accuracy of the model in this research is 95.2%.Keywords: Bank,PredictingBankruptcy, Accounting Ratios, Market Effect and Logistic Regression.
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011 - 2013) Nurul Septavita; Azwir Nasir; Elfi Ilham
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 book tax differences, operating cash flow, the level of debt, and firm size on earnings persistence. Independent variables used in this study are permanent differences and temporary differences which are proxy of book tax differences operating cash flow, the level of debt, and firm size, while the dependent variable in this study is the earnings persistence. Populations used in this study is manufacture companies listed on IDX 2011-2013, where the total population is used by 19 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 57 (19x3). 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 temporary differences, operating cash flow, the level of debt, and firm size which has a significant influence on earnings persistence, while the permanent differences variables did not significantly affect the earnings persistence.Keywords : Book Tax Differences, Operating Cash Flow, Level Debt, Firm Size, and Earnings persistence
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDUSTRI PENGHASIL BAHAN BAKU YANG TERDAFTAR DI BEI PERIODE 2011-2013 Malinda Yuliani Pascarina; Raja Adri Satriawan Surya; 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

This study is applied Empirical Study for all industrial companies that produce raw materials listed in Indonesia Stock Exchange 2011-2013. The purpose of this study is to determine influence of Liquidity Ratio (Net Working Capital), Leverage Ratio (Debt to Asset Ratio), Activity Ratio (Total Asset Turnover), Profitability Ratio (Net Profit Margin and Gross Profit Margin) for profit growth. The data was employed in this study is secondary data from industrial companies that produce raw materials listed in Indonesia Stock Exchange during 2011-2013. Purposive sampling method is taken and generates 31 companies as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 17.00. The study concluded that only three independent variables that have influence on profit growth they are Net Working Capital,Debt to Asset Ratio and Gross Profit Margin. While two other variables have no influence on profit growth they are Total Asset Turnover and Net Profit Margin. Based on the test result of the coefficient determination, the value of the Adjust R Square is 34.30% while the remaining 65.70% is influenced by other factors not included in this study.Keywords: Profit Growth, Financial Ratios, Industry and Raw Material
PENGARUH PROFESIONALISME AUDITOR, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris KAP di Pekanbaru, Medan dan Padang) Dirangga Madali; Amir Hasan; 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

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Abstract

This Study aims to examine the effect of Professionalism of auditors, the knowledge to detect errors, auditors experience and professional ethics of the materiallity level considerations of Public Accountant. The population in this study is Auditors who worked in public accounting firms in Pekanbaru City, Medan and Padang.The sampling technique using Purpossive sampling. The data of this research using primary data directly throught a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study with constant point (11.917) showed that Professionalism (0,141), Knowledge (0,298), Experience (0.729) and Professional Ethics (0,143) have effect on the Materiality Level Considerations of Public Accountant.Keywords : Professionalism, Knowledge, Experience, Ethics and Materiality.
ANALISIS PENGARUH MOTIVASI, STRESS, DAN REKAN KERJA TERHADAP KINERJA AUDITOR DI KANTOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN RIAU DAN SUMATERA UTARA Yockie Permana; Rita Anugerah; 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

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Abstract

This research purpose to analyzing the effect of motivation, stress and partner on the auditors performance at the Supervisor Agency of Finance and Development of Riau and North Sumatera Office of Riau and North Sumatera. The sampling method used purposive sampling as many as 47 functional auditors is in Riau office and 63 functional aditors in North Sumatera office. The data used is primary data collection method of data is using questionnaires. Data analysis method used in this study is multiple regression. Based on analysis result in this reseach, indicate that the independent variable motivation (X1), stress (X2) and partners (X3) is able to explain the effect on the dependent variable in the office of auditor performance Financial and Development Supervisory Agency of Riau and North Sumatera.Keywods: analysis, motivation, stress, partner, and auditor performance.
PENGARUH AKUNTABILITAS, TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN,DAN KOMITMENMANAJEMEN TERHADAP PENERAPANTRANSPARANSI PELAPORANKEUANGAN (STUDI EMPIRIS PADA SKPD KABUPATEN INDRAGIRI HULU) M. Arif Syarmenda; M. Rasuli '; Volta Diyanto
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 transparency of financial reporting requires that the organization to present the financial statements are free of material false and biased information to outside parties. This is in accordance with the concept of reliability of the information in the financial statments to be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. Transparency can be affected by accountability, external pressure, the uncertainty of the environment, and management commitment. This research was conducted in the city with the object of research is the Indragiri Hulu department, agencies, and offices in Indragiri Hulu by 28 workers work unit of local government. Samples taken in this study were 84 respondents. Data collection is carried out using a questionnaire which is then analyzed using linear regression. Test results showed accountability influence significant .037 ,external pressure .004, the uncertainty of the environment .002, and management commitment .015. Influence of the application of the transparency of financial reporting in the goverment of Indragiri Hulu. The magnitude of the influence accountability external pressure, the uncertainty of the environment, and management commitment for the implementation of govermental financial reporting transperency Indragiri Hulu was 50,2 %.Keywords : Accountability, External Pressure, Environmental Uncertainty, Commitment, Transparancy and Financial report
PENGARUH GOOD GOVERNANCE, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Pariaman) Lestari, Yuni; Taufik, Taufeni; 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

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Abstract

This research aims to test the influence of good governance, leadership style, organizational commitment and internal control on performance of local government city of Pariaman. This research was carried out on the units of works devices of Pariaman. The population in this research is the employees who work in a work unit of the devices area, technique used is the sample of purposive sampling. The respondents in this study is the head of a work uji t the device area, the secretary of the working units of the device area, head of sub-division of finance and financial business unit of dresser’s official work of the device area. The sample used in this study as much as 76 respondents. Statistical methods are used to test the hyphothesis of the research is the analysis of multiple linear regression using the software SPSS version 21.00. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,968. This show that the influence of the independent variables in the dependent 96,8% and the remaining 3,2% influenced by the other variables.Keywords: Good Governance, Leadership Style, Organizational Commitment, Internal Control and Local Government Performance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE AUDITOR DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan yang Termasuk Dalam Indeks Kompas 100 Tahun 2014 Bursa Efek Indonesia) Rima Aprisa; Amries Rusli Tanjung; 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

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Abstract

This study aims to examines the influence of firm size, profitability, auditor type and industry type to the intellectual capital disclosure. The sampel used is secondary data from the Indonesia Sock Exchange (IDX) by using annual report of 100 companies that listed in index kompas 100 in 2014. The method of determining the sample is by using purposive sampling method, while the data processing method used in this study is the multiple regression analysis. The result of this study indicates: (1) firm size has a significant influence toward the intellectual capital disclosure with significance value 0,022, (2) auditor type has a significant influence toward the intellectual capital disclosure with significance value 0,000, (3) industry type has a significant influence toward the intellectual capital disclosure with significance value 0,004, (4) but profitability does not have a significant influence toward intellectual capital disclosure.Keywords: intellectual capital disclosure, firm size, profitability, auditor type, and industri type.

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