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Zulbahridar '
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ANALISIS FAKTOR RASIO CAMEL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI PEKANBARU TAHUN 2008-2012 Reychard Griha; Zulbahridar '; Raja Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Costs Operating Income (ROA), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) of the Return on Assets (ROA) . The results of this study are expected to contribute to practitioners in maintaining the health of banks, especially rural banks (BPR).The data used is the publication of the Annual Report of Bank Indonesia from 2008 to 2012 sampling technique used was purposive sampling criteria rural banks (BPR) which has been operating in Pekanbaru during the period of observation the years 2008-2012 and submitted to Bank Indonesia. Obtained a sample of 11 company number rural banks (BPR)which has been operating in Pekanbaru during the observation period 2008-2012 The hypothesis was tested using t-statistics to test the significance of the partial regression coefficients and F-statistics to test the significance of regression coefficients together -sama at the 5% level of significance.The results of this study show that LDR is only one varabel partially significant effect on ROA in rural banks (BPR) which has been operating in Pekanbaru during the observation period in 2008 to 2012 with the degree of significance probability value 0.104> α 0.05. While partially CAR, NPL, ROA, NIM and PPAP not proven significant effect on ROA with the degree of significance probability value less than 0.05. The coefficient of determination indicates that the regression model was 66.6% ROA variable changes due to the six variables studied, while the remaining 33.4% is influenced by other factors not included in the research model. This study is confined to the profitability and liquidity ratios Rural Banks (BPR) with 77 samples of data and the annual observation period of 5 years. It is recommended that further research with other factors such as expanding the capital ratio, the ratio of management and sensitivity to market ratio, which is part of the CAMELS ratios as well as the elements of bank risk (risk) also need to be included as a predictor in predicting ROA in anticipation of the enactment of the Indonesian Banking Architecture (API) , so as to achieve a banking system, especially rural banks (BPR) is healthy, robust and efficient in order to create stability in the financial system in order to help drive the growth of the national economy.Keywords: Banks, Capital Adequacy Ratio, Liquidity, Profitability
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Kiki Noviem Mery; Zulbahridar '; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aim to examine The Effect of Liquidity, Leverage and Profitability of the Corporate’s Value with Dividend Policy as Moderation on Mining Companies at The Indonesia Stock Exchange Year 2011-2014. The study population was 42 companies, but based on the criteria there are only 10 (ten) companies. The population used in this study were Mining Companies at The Indonesia Stock Exchange (IDX) Year 2011-2014.The data used in this research is secondary data and sample selection by using purpossive sampling technique while data analysis using multiple linear regression model. The analysis tool used is multiple regression analysis using SPSS 20. The study states that the Liquidity significantly affects the corporate’s value. Leverage has no significant effect to the corporate’s value. Profitability has a significant effect to the corporate’s value. Liquidity moderated by dividend policy has a significantly influence to the corporate’s value. Leverage moderated by dividend policy no significant effect on the corporate’s value. Profitability moderated by dividend policy has a significantly influence to the corporate’s value.Keywords: Liquidity, Leverage, Profitability, Dividend Policy, and Corporate Values
PENGARUH PENGUNGKAPAN (DISCLOSURE) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2014) Rahmi Surya Ningsih; Zulbahridar '; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research was aimed to investigate the effects of disclosure to earnings management in consumer goods industry sector companies listed in Indonesian Stock Exchange. The data of this research was the data secondary based on the report of finances and the report of the year companies. The population of this research were consumer goods industry sector manufacturing companies listed in Indonesia Stock Exchange in 2013-2014. In this research, the sampling was done by using purpose sampling method. From 39 consumer goods industry sector companies, 29 companies were selected according to criteria of research sample. The data analysis tool used in this research was simple regression. The results of this study show that size of disclosure effect on earnings management to the value thitung (-4,953) < ttable (-2,003) on the level significant is (α) < 0,05. Thus, the greater of the level disclosure that is disclosed by the company the less likely the occurence of earnings management practices, and vice versa. Determination coefficient in this research is 0,305 means inflicted (R2) by the independent variable in explaining the dependent variable was 30.5%, while the remaining 69.5% was influenced by other variables which were not included in this research.Keyword : disclosure and earnings management.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, NET PROFIT MARGIN DAN STRUKTUR KEPEMILIKAN TERHADAP TINDAKAN PERATAAN LABA PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEIPERIODE 2011-2014 Siti Herlina; Zulbahridar &#039;; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of Firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014.The population in this research is manufacturing business listed in Indonesia Stock Exchange periods of 2011 – 2014. Selection of the sample using purposive sampling method in which the population of 141 selected according to criteria of a sample of 25 companies selected. The method that used to examine the effect of firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014 is multiple linear regression.The results of this study show that firm size effect on income smoothing to the value thitung3,775>ttable1,985 with significant value of 0,039. Financial leverage effect on the income smoothing to the value thitung3,129>ttable1,985 with significant value of 0,018.Net profit margin effect on the income smoothing to the value thitung3,198>ttable1,985 with significant value 0,034. Ownership Structure effect on the income smoothing to the value thitung2,750>ttable1,985 with significant value 0,045.The result of this research showing that the firm size, financial leverage, net profit margin and ownership structure, influential towards the income smoothing. The great effect inflicted (R2) by the fourth of this variables towards dependent variable is 54, 6%. While, the rest is 45, 4% affected by others variables are not completed in this research.Keywords: Size, Leverage, NPM, Ownership,Income Smoothing.
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
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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 BOOK-TAX DIFFERENCES, VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BESARAN AKRUAL, DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Aneka Industri yang terdaftar di BEI tahun 2010-2014) Anita Rahmadhani; Zulbahridar &#039;; Hariadi &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This research is aimed to examine and find out evidence of the influence of (1) book-tax differences,(2) cash flow volatility, (3) sales volatility, (4) magnitude of accrual, and (5) leverage on earnings persistence. Samples used in this research are various industries company listed in the Indonesia Stock Exchange (BEI) during period 2010-2014. Total samples are 32 companies. The data are collected using purposive sampling method, the analysis of this research employs multiple regression. Result show the permanen differences in book-tax differences not have significant effect on earnings persistence with significant 0,180, and the temporer differences in book-tax differences with significant 0,009, cash flow volatility with significant 0,036 , sales volatility with significant 0,025, magnitude of accrual with significant 0,034, and leverage with significant 0,000 have effect on earnings persistence.Keyword: book-tax differences, volatility, and earning persistence.
Analyse Profitability, Asset Growth, Deviden Payement, Interest Rate and Inflation Rate to Capital Structure of Consumer Goods Companies listed in Indonesian Exchange for period 2009-2011 Lasni Herti Suryani; Zulbahridar &#039;; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research is done to give empiric proof about the effects of profitability, asset growth, deviden payment, interest rate and inflation rate to capital structure of consumer goods companies listed in Indonesian Stock Exchange for period 2009-2011. The population of this research are 33 consumer goods companies that is used as samples in this research. The analytical method used in this research is multiple linear regression with the help of SPSS program ver. 17,0. From the test result, regression simultan test (test F) shows that all independent variables (profitability, asset growth, deviden payment, interest rate and inflation rate) have significant effect to capital structure variable , partial regression tests (test T) shows that asset growth variable and deviden payment have significant effect on capital structure variable. The effect caused by this four independent variables all together with the dependent variables is 31,60%, while the rest of 68,40% is affected by other variables that is not include in this research. The result of this research shows that only asset growth and deviden payment have the significant effect to capital structure, while the other variables (profitability, interest rate and inflation rate) have insignificant effect to capital structure. Keywords: Capital Structure, Profitability, Asset Growth, Deviden Payment, Interest Rate, and Inflation Rate
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Penekanan Anggaran, Locus Of Control, Dan Kohesivitas Kelompok Terhadap Timbulnya Kesenjangan Anggaran Pada SKPD Pemerintah Provinsi Riau Intan Permanasari; Zulbahridar &#039;; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aims to investigate the effect of budget participation, organization commitment, budget emphasis, locus of control, and group cohesiveness on budgetary slack. The subject of this study are echelon III and IV in 38 institutions in the district Government of Riau. The data was collected by distributing questionnaires to 152 respondents, but only 142 respondents who fill out the questionnaires. The analysis tool used is multiple regression using SPSS program version 17.0 The results show that budget participation, organization commitment, budget emphasis, locus of control, and group cohesiveness have siginificant effect and positive impact on budgetary slack. Based on the resultsKeywords : Budget Participation, Organizational Commitment, Budget Emphasis, Locus of Control, Group Cohesiveness, and Budget Slacks
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH, KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADA KUALITAS LAPORAN KEUANGAN PEMERINTA DAERAH KABUPATEN ROKAN HULU (Studi Pada SKPD) Yuli Artika; Zulbahridar &#039;; Hariadi &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aims to determine the influence of applied the local government finance accounting system, human resources capacity and utilization of information technology to the quality of financial statements at the local government of rokan hulu regency. The population in this study are officials department, expenditures and receipts. The method that using in this study is purposive sampling method. The data of this study using primary with directly giving the questionare and analyzed using SPSS 17. The data of hypothesis were analyzed with multiple linear regression analyze approuch.The result of test hypothesis shown that the applied of the local government finance accounting system, the capacity of human resources and utilization of information technology gave the influence of the quality of financial statements at the regional government of Rokan Hulu regency. The coeficient of the determination shown that the influence of independent variables to dependent variable is 63,2% and 36,8% is affected by the other variables that not inclueded in this regression model.Keywords: Quality of Financial Statements, Local Government finance Accounting System, The Human Resources Capacity And Utilization Of Information Technology.
Pengaruh locus of contol, komitmen organisasi, kinerja auditor, dan turnover intention terhadap perilaku menyimpang dalam audit (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru dan Padang) Desi Chairunnisa; Zulbahridar &#039;; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine the effect of locus of control on dysfunctional audit, the effect of organization commitment on dysfunctional audit, the effect of performance on dysfunctional audit and the effect of turnover intention on dysfunctional audit. The object of this research is independent auditors in Pekanbaru and Padang. Methods of data collection used in this research is a method of questioner. From 72 questioners distributed, returned was 62 questioners, but only 59 respondents who fill out the questioner and the method of selecting a sample using. Data analysis conducted with multiple regression model with help of software SPSS version 17.0. The result provide that locus of control, performance, and turnover intention has significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and Padang. While organization commitment do not has a significant effect to the dysfunctional audit of the independent auditors in Pekanbaru and padang.Keywords : Locus of control, organization commitment, performance, turnover intention and dysfunctional audit.
Co-Authors Al-azhar A Anggrainy Eka Putri Marpaung Anita Rahmadhani Arief maulana nst Desi Chairunnisa Elfi Ilham Febri Irwansyah Hafizh Rahdal Hariadi &#039; Hariadi Yasni Intan Permanasari Kamaliah &#039; Kiki Noviem Mery Kristiono &#039; Lasni Herti Suryani Pipin Kurnia Rahmi Surya Ningsih Rahmiati Idroes Rahmiati Idrus Raja Adri Satriawan Reychard Griha Rhia Dwiningsih Rindu Kurnia Putri Rusli &#039; Siti Herlina Syahreiza Eria Yesi Mutia Basri Yuli Artika Zulfikri Roskha