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PENGARUH MEDIASI PREMIUM PRICE CAPABILITY (PPC) TERHADAP HUBUNGAN ANTARA MODAL INTELEKTUAL DAN KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2011-2015) Yuristira Putri; Andreas Andreas; Zulbahridar Zulbahridar
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji pengaruh modal intelektual terhadap kinerja keuangan, pengaruh modal intelektual terhadap premium price capability dan pengaruh premium price capability (PPC) dalam memediasi hubungan modal intelektual dan kinerja keuangan. Sampel dalam penelitian ini adalah 11 perusahaan asuransi yang listing di Bursa Efek Indonesia (BEI) pada periode2011-2015 dengan metode pengambilan sampel sampling jenuh. Modal intelektual diukur dengan Modified VAIC (MVAIC), kinerja keuangan diukur dengan rasio retensi sendiri (RRS), dan premium price capability sebagai variabel mediasi dalam penelitian ini diukur dengan rasio premium price capability (PPC). Teknik analisis data yang digunakan yaitu PLS, dan software yang digunakan adalah WarpPLS 3.0. Hasil penelitian ini menunjukkan bahwa modal intelektual tidak berpengaruh terhadap kinerja keuangan. Modal intelektual berpengaruh negatif signifikan terhadap premium price capability. Premium price capability memediasi hubungan antara modal intelektual dan kinerja keuangan, dengan bentuk mediasi yang ditimbulkan merupakan mediasi penuh.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA Ferdy Putra; Zulbahridar Zulbahridar
Jurnal Ekonomi Vol 23, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to determine the effect of ownership structure (institutional ownership and managerial ownership), investment decisions and profitability on capital structure and firm value at Manufacturing companies in Indonesia Stock Exchange. Capital structure in this study is as an intervening variable Research conducted on a manufacturing company in Indonesia Stock Exchange in 2009-2012 observations. By using purposive sampling method, obtained a sample of 45 companies. Data were analyzed using path analysis.Based on the results of this study concluded that managerial ownership significant effect on firm value. institutional ownership does not affect the firm value. Investment decisions have a significant effect on firm value and profitability does not affect the firm value. variable capital structure is not able to be a moderating variables intervening variable for managerial ownership, institutional ownership, investment decisions and profitability of firm value

PENGARUH PROFITABILITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) Mohammad Fajar; Zulbahridar Zulbahridar; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aim of this study was to examine the effect of Profitability, Leverage, and Corporate Governance to Tax Avoidance in Manufacturing Company Listed in Indonesia Stock Exchange Period 2012-2014. The population are all LQ45 companies in Indonesia still operation during the years 2012-2014. Based on specified criteria, the company earned 68 were used as samples in this study. Sample selection by using purposive sampling method. This study uses secondary data such as financial statements and methods of data analysis using multiple linear regression analysis. The conclusions is: Profitability and Leverage effect on Tax Avoidance. The Institutional Ownership, the proportion of independent commissioners’ board, and Audit Committe do not effect on the Tax Avoidance.Keywords : Profitability, Leverage, Corporate Governance and Tax Avoidance

PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai) Ratih Anggraini; Zulbahridar Zulbahridar; Al Azhar L
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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This study examines the effects of external pressures, environmental uncertaintly, management commitments and the government intern control systems on thetransparency of financial reporting.The population in this research is the organization of dumai city area of 34 opd. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, while the data processing method used by SPSS version 20.0 as software to process data. The results of the research indicate that external pressure has significant effect on thetransparency of financial reporting. Environmental uncertainly has a significant effect on thetransparency of financial reporting. Management commitment has a significant effect on thetransparency of financial reporting. And the government's internl control system have a significant effect on thetransparency of financial reporting.Keywords : External Pressure, Environmental Uncertainly, Management Commitmen, the government’s intern control system and transparency of financial reporting.

PENGARUH KOMITMEN PROFESIONAL AFFECTIVE, KOMITMEN PROFESIONAL CONTINUANCE, KOMITMEN PROFESIONAL NORMATIVE, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Medan) Widya Ayu Tamara; Zulbahridar Zulbahridar; Al Azhar L
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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This study examine influence effect ofaffective professional commitment, continuance professional commitment, normayive professional commitment, andorganizational commitment toward dysfunctional audit behavior. Respondents in this study are auditors who worked public accounting firm in Medan.The number of auditor that were visited in tihis study were 95 auditors from 19 public accounting firms.. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple analysis and use SPSS version 20.0 as the software for processing the data. The result shows that the affective professional commitment give a significant influence dysfunctional audit behavior.Continuance professional commitment give a significant influence in dysfunctional audit behavior. Normative professional commitment give a significant influence in dysfunctional audit behavior. Organizational commitment give a significant influence in dysfunctional audit behavior.Keywords : affective professional commitment, continuance continuance professional commitment, normative professional commitment, organizational commitment, audit behavior

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN PENEKANAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kota Dumai Agnes Teri Saptaria; Zulbahridar Zulbahridar; Rheny Afriana Hanif
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 Purpose of this research is to examine : 1). The effect of budgetary participation on budgetary slack 2). The effect of budget goal clarity on budgetary slack 3). The effect of budget emphasis on budgetary slack 4). The effect of budgetary participation on budgetary slack with locus of control as moderating variable 5). The effect of budget goal clarity on budgetary slack with locus of control as moderating variable. 6). The effect of budget emphasis on budgetary slack with locus of control as moderating variable. The population on this study is Regional Working Units (OPD) at Dumai. This sample in this study was taken with a purposive sampling method. The sample in this study are performance of the district unit Dumai which amounted to 32 respondents. Data collections techniques used multiple regression analysis and moderating variable test analysis where processed using SPSS. The result of this study show that budgetary participation and budget emphasis significant influence on budgetary slack and then budget goal clarity doesn’t influence on budgetary slack. After that, variable locus of control moderate the effect of the budgetary participation, budget goal clarity and budget emphasis on budgetary slack. The amount of influence (????2) obtained at 0.618 or 61,8%. This means that 61,8% of budgetary slack by the value the independent variable, namely budget participation, budget goal clarity,budget emphasis and locus of control. While the remaining 31,2% is explained by other variables not examined in this study.Keywords: Participation, Clarity, Emphasis¸ Slack and Locus

PENGARUH PARTISIPASI PENGANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI DAN KEKOHESIVAN KELOMPOK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Pemerintah Kabupaten Kampar) Robinka Gultom; Zulbahridar Zulbahridar; Devi Safitri
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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Public sectors use performance-based budgeting system that is an efficient and participation development process, and use performance as a benchmark for the achievement of local goverment’s budgeting target. However, the performance-based assessment motivates agents to perform budgetary slack for the sake of a better future career. The purpose of this research is to explore the influence of budgeting participation and budget goal clarity on budgetary slack with information asymmetry, and group cohesiveness as moderating variables. The population of this research was 45 SKPD offices of Kampar Regency. This research use purposive sampling with the final sample of 84 participants. This research use primary data bu disseminating the questionnaire. Multiple linear regression and MRA was used in this research as technical analysis to test the hypothesis. The result of this research showed that budgetary participation and budget goal clarity significantly influenced budgetary slack. Information asymmetry as a moderating variables was able to influence the relationship between budgetary participation to budgetary slack and budget goal clarity to budgetary slack. Group cohesiveness as a moderating variable was able to influence the relationship between budgetary participation to budgetary slack. At the same time, group cohesiveness was unable to influence the relationship between budget goal clarity and budgetary slack.Keywords : Budgetary Participation, Budget Goal Clarity, Information Asymetry, Group Cohesiveness, Budgetary Slack.

PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, KOMUNIKASI ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA PAYAKUMBUH Revi Revika; Zulbahridar Zulbahridar; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to analyze the effect caused by the variable human resource of quality, organizational commitment, organizational communication, and participation budgetary with performance SKPD. This study uses purposive sampling with 131 samples obtained from the head of SKPD, SKPD secretary and head of SKPD division in Payakumbuh. Data collection techniques in this study is in the form of questionnaires while data analysis techniques is using multiple linear regression processed with SPSS version 16 for Windows. The research proof that 1) human resource of quality has a positively significant effect to performance SKPD where the significant value are 0,035 < 0,05 and value of tcount > ttable 2,137 > 1,97867. The coefficient of β at variable X1 has positive value. It is mean that H1 accepted. 2) Organizational commitment has no effect on the performance of SKPD where significant value 0.604> 0.05 and tcount< ttable -0.519 <1.97867. 3) organizational commitment has a positively significant effect to performane SKPD where the significant value are 0,000 < 0,05 and value of tcount > ttable 5,640 > 1,9786. The coefficient of β at variable X1 has positive value. It is mean that H1 accepted.4) Participation budget does not affect the performance of SKPD where significant value 0.856 > 0.05 and tcount< ttable -0.181 <1.97867.Keywords: performance SKPD, human resource of quality, organizational commitment, organizational communication, participation budgetary.

PENGARUH KOMPONEN KEAHLIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN KECURANGAN PADA AUDITOR BPKP SUMATERA BARAT Fauziah Muchlis; Zulbahridar Zulbahridar; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to analyze the effect caused by the auditor’s skill component consist of knowledge component, experience, decision strategies, cognotive abilities, task analysis, and interpesonal skill with auditor’s ability on fraud detection. This study uses total sampling with 80 samples obtained from the all of auditor at BPKP West Sumatera. Data collection techniques in this study is in the form of questionnaires. Number of questionnaires returned was 42, while data analysis technique used is multiple regression analysis were processed with SPSS version 16 for Windows. The result of this research indicated that (1) knowledge component has no effect to the auditor’s ability on fraud detection where significant value 0,174>0,05 and

ANALISIS KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (Studi pada PT. Surveyor Indonesia Cabang Medan) Anggraini Kahar; Zulbahridar Zulbahridar; Al Azhar L
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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This study aims to analyze the performance of PT. Surveyor Indonesia Branch Medan with balanced scorecard approach. Population in research service user companies, customers, and employees at PT. Surveyor Indonesia Branch Medan. In this study the sample was taken from 10 service user companies, 30 customers, and 40 employees in PT. Surveyor Indonesia Branch Medan. Methods of data collection with questionnaires, documentation, and literature study. Data analysis uses measurement of four balanced scorecard perspective that is financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of this study found that: 1) financial perspective as measured by ROI and profit margin decreased, while operating ratio increased in 2015; 2) customer perspective shows that the customer is satisfied and there is an increase in customer retention; 3) internal process perspective shows that in PT. Surveyor Indonesia Branch Medan in 2015 to innovate with product development; And 4) learning and growth perspective shows that employees are satisfied, while employee retention increases in Year 2015. Overall, the performance of PT. Indonesia Surveyor Branch Medan from 4 balanced scorecard perspective is good enoughKeywords: performance, balanced scorecard

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