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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH LABA BERSIH, LAPORAN ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGEMBALIAN SAHAM Rosadi Ahmadi; Darlis Edfan; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of net income, operating cashflow, and firm size on the stock return of the mining sector on the Indonesia StockExchange (IDX) for the period 2013-2016. Data derived from the annual financialreports of 30 mining sector companies. Data analysis used multiple linearregression analysis which was processed using SPSS version 16 software. Theresults of the research showed that net income and operating cash flow have asignificant effect on the rate of return. This indicates that investors considerinformation on net income and operating cash flow statements disclosed in theirannual reports to make investment decisions. While company size does not have asignificant effect on stock returns. The results of the calculation of the coefficientof determination (R2) that the percentage of the effect of net income, operatingcash flow, and the size of the company on the stock returns is 18.5%. While theremaining 81.5% is influenced by other variables not included in this regressionmodel.Keywords : Net Profit, Operating Cash Flow, Company Size, and Stock ReturnRate.
PENGARUH RASIO KEUANGAN DAERAH, DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP ALOKASI BELANJA MODAL (Studi Empiris pada Kabupaten/Kota Provinsi Riau Tahun 2013-2017) Zetty Iqmi; Nasrizal Nasrizal; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was examined the influence of Local Government Financial Ratio,General Allocation Funds And Regency Own Revenue to Capital Expenditure AtKabupaten/Kota On Riau Province At Years 2013-2017. The population in this study areall Kabupaten/Kota at Riau Province. This research is included in quantitative research.The type of data used in this study is secondary data from Laporan Rencana Anggaran(LRA) of the aforementioned Kabupaten/Kota on Riau Province and data derived fromthe Dirjen Perimbangan Keuangan Pemerintah Daerah website www.djpk.depkeu.go.id,sampling is done by the method of purposive sampling is the technique of sampling withcertain considerations. The total sample in this study are 11 Kabupaten/Kota. These datawere analyzed using multiple regression analysis with SPSS Version 17. The results ofthis study showed that Local Government Financial Ratio affects Capital Expenditurewith significant value 0,006, so the conclusion Hypothesis 1 accepted, General AllocationFunds affects Capital Expenditure with significant value 0,015, so the conclusionHypothesis 2 accepted and Regency Own Revenue affects Capital Expenditure withsignificant value 0,000, so the conclusion Hypothesis 3 accepted.Keywords : Capital Expenditure, Local Government Financial Ratio, GeneralAllocation Funds, Regency Own Revenue
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTEREN, DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Inspektorat Provinsi Riau dan Provinsi Sumatera Barat) Setiawan Harsa; Emrinaldi Nur DP; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of personal interference, external interference, and interference with the independence of the auditor organization on professional commitment as an intervening variable. The location of this research in the Provincial Inspectorate of Riau and West Sumatra Provincial Inspectorate. In this study, the population used is the Riau Provincial Inspectorate and the Inspectorate of West Sumatra Province. Respondents in this study were all pengawai Inspectorate Province of Riau and West Sumatra. Samples of this research were 53 respondents. The data used are primary data. The analytical method used is the analysis of PLS (Partial Least Square). The results showed a direct influence are: 1) Personal Disorders affect the auditor's independence. 2) Disturbance affect the external auditor's independence. 3) Organization Disorders affect the auditor's independence. And the study also showed their influence is indirectly personal Disorders, external interference, and interference organizations have indirect influence on the independence of auditors with professional commitment. Based on the results of R-Square variable auditor independence by 85.3% and variable professional commitment of 66.3%.Keyword : Personal Disorder, External Disorders, Disorders Organisation, Auditor Independence, and Professional Commitment.
PENGARUH KONSERVATISME AKUNTANSI, DEWAN KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN SAHAM EKSEKUTIF DAN TANGGUNG JAWAB SOSIAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BEI 2013 – 2017 Julia Jasmine; Emrinaldi Emrinaldi; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to examine the impact of Accounting Conservatism,Independent Board of Commissioners, Sales Growth, Ownership of ExecutiveShares and Corporate Social Responsibility against tax avoidance on plantationcompanies and this research aimed to examine the effect from the variables thatcould be significantly influence or not againt Tax Avoidance. The sample used inthis research is based on criteria that have been set and totally amounted 12samples with a total of 40 data from plantation company that listed on IndonesiaStock Exchange 2013-2017. This research used purposive sampling method andtesting the hypothesis using double linear regression analysis test (Using SPSS18.0). The result from this research showed that Independent Board ofCommissioners, Sales Growth, Executive Share Ownership and Corporate SocialResponsibility partially have a significant influence against tax avoidance andAccounting Conservatism do not have a significant partial effect against taxavoidance. Results of coefficient of determination (adjusted R2) has a value 0.416.This mean that the overall effect of independent variables against Tax Avoidanceamounted 41.6%, while the remaining 58.4% is influenced by other independentvariables.Keywords : Tax Avoidance, Accounting Conservatism, Independent Board ofCommissioners, Sales Growth, Executive Share Ownership,Corporate Social Responsibility.
PENGARUH SURAT TEGURAN, SURAT PAKSA, SURAT PERINTAH MELAKSANAKAN PENYITAAN DAN PENGUMUMAN LELANG TERHADAP PENERIMAAN TUNGGAKAN PAJAK Rani Febrina; Emrinaldi Emrinaldi; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to examine the influence exhortation letter, force letter, confiscation letter and auction announcement to Disbursement of tax arrears. Object of this research is tax service office primary of Senapelan Pekanbaru. Model analysis of the data used in this research is a descriptive statistics to examine and pass exhortation letter, force letter, confiscation letter and auction letter to the toward disbursement in 2013-2015 in tax service office primary of Senapelan Pekanbaru. The result of this research is exhortation letter has no influence to disbursement of tax arrears with significant is 0,518, force letter has influence to disbursement of tax arrears with significant is 0,039, confiscation letter has influence to disbursement of tax arrears with significant is 0,010 and auction letter has no influence to disbursement with significant is 0,925. The coefficient of determination indicates 0,496 or 49.6%, which means 49.6% disbursement of arrears of taxes affected by the amount of force letter and confiscation letter. Meanwhile, melt the remaining 50.4% of tax arrears is influenced by other factors beyond the scope of this.Keywords: Exhortation Letter, Force Letter, Confiscation Letter And Auction Announcement, Disbursement
PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP TINGKAT PENGEMBALIAN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan yang Masuk dalam Penghitungan Indeks KOMPAS100 tahun 2014-2015) Rindi Minanti Trifatni; Yusralaini Yusralaini; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aims of this research are to examine: (1) the effect of intellectual capital and working capital to profitability; (2) the effect of intellectual capital and working capital to stock return; (3) ) the effect of profitability to stock return; (4) the effect of intellectual capital and working capital to stock return with profitability as a intervening variables. The population of this research is the companies that included in the index calculation KOMPAS100 in the period of 2014-2015. By using purposive sampling there are 70 companies that fulfil the criterias. The research data was analyzed by using multiple regression analysis and path analysis. Path analysis was used to examine indirect effect between independent variables and dependent variables. The research data was used SPSS version 17.Based on the result, it can be concluded that; (1) intellectual capital has the significant effect on profitability; (2) working capital has the significant effect on profitability;(3) intellectual capital has no effect on stock return; (4) working capital has no effect on stock return; (5) profitability has the significant effect on stock return; (6) profitability could mediated the relationship between intellectual capital and stock return; (7) profitability could mediated the relationship between workin capital and stock returnKeywords: Stock Return, intellectual capital, working capital, profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN PRODUK BANK SYARIAH DIPANDANG DARI SUDUT POTENSI EKONOMI, SIKAP, PREFERENSI KEUNTUNGAN RELATIF DENGAN KEWAJIBAN AGAMA (RELIGIOUS OBLIGATION) SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK SYARIAH YANG TERDAPAT DI KOTA PEKANBARU) Devy Tresnowati; Emrinaldi Nur; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

In Islam, muamalah which not allowed are those that contain elements of usury. To avoid usury which is strongly associated with the world of banking, Islamic Banks can be a solution. This study aims to examine determinant of intention to use islamic bank from the point of economic potential, attitudes, and relative advantage preferences, with attention to elements of religious obligation as a moderating variable based on the Theory of Planned Behavior. The study was conducted at ten Islamic banks and muamalat in Riau with 120 respondents. This study use multiple regression as the analytical instrument. The test results show that economic potential, attitudes and preference of relative advantage have an influence on the intentions in using Islamic banks products either directly or through moderating religious obligations. These results indicate that the economic potential and intention encourage the development of institutions and Islamic products, through moderation of religious obligations.Keywords : Intention, economic potential, attitude, preference relative advantage, religious obligations