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Rasuli, M
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Economics, Econometrics & Finance

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PENGARUH INTERNET FINANCIAL REPORTING, EARNING POWER, INVESTMENT OPPORTUNITY SET TERHADAP COST OF EQUITY CAPITAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015) Wati, Yenny; Rasuli, M; L, Al Azhar
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 the effect of direct and indirect consequences of internet financial reporting, earning power, and the investment opportunity set in cost of equity capital with earnings management as intervening variable. Collecting data using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2010-2015 which is analyze by path analysis. The results show that: (1) the Price earning ratio and investment to sales have a direct effect on the cost of equity capital, (2) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, capital to total assets, and earnings management did not have a direct effect on the cost of equity capital, (3) Content, timeliness, net profit margin, return on assets, and the price earning ratio has a direct effect on earnings management, (4) the utilization of technologies, user support, market to book equity, investment to sales, and capital to total assets has no direct effect on earnings management, (5) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, price earning ratio, investment to sales, and capital to total assets does not have indirectly effect on the cost of equity capital through earnings management.Keywords: Cost of Equity Capital, Earnings Management, Internet Financial Reporting, Earning Power, Investment Opportunity Set
PENGARUH DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN DAN LUAS WILAYAH TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten/Kota di Provinsi Riau) Ginting, Rahmi; Rasuli, M; Diyanto, Volta
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 know and explain about (1) Effect of general allocation funds, (2) local revenue, (3) residual over budgetery financing and (4) area of expenditure to capital expenditure at district/municipal governments in riau province. The population of this research is city governments in Riau Province in 201-2015. This study uses secondary data in the form of realization report of revenues and expenditures of district/municipality governments in Riau Province in 2011-2015 and data on the area obtained from the central statistical agency of Riau Province. Hypothesis testing in this study using multiple linear regression with t test, f test, and test coefficient of determination. The results of this study indicate that the general allocation funds, local revenues and the size of the region affect the capital expenditure. While the residual over budgetary financing has no effect on capital expenditure.Keywords : General Allocation Funds, Local Revenues, SiLPA, Area of Expenditure, Capital Expenditur
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Jalius, M Fajri; Rasuli, M; L, Al Azhar
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 study aimed to examine the effect of the intern control system, local financial management and organization commitment on the implementation of good government governance of local government in Pekanbaru City. It was a quantitive research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Pekanbaru city. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 96 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary and Head of finance in each SKPD Pekanbaru City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management and organization management has positive significant effect on the implementation of good government governance with significant < 0.05.Keyword: Intern Control System, Local Financial Management, Organization Commitment and Good Government Governance
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN, GANGGUAN ORGANISASI DAN AUDIT TENURE TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada BPK RI Perwakilan Provinsi Riau) Syaputra, Haizil Adam; Rasuli, M; Kurnia, Pipin
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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This research aims to determine the effect of personal disturbance, external disturbance, organizational disturbance and audit tenure on the the auditor’s independence . (Empirical Studied In BPK RI Of Riau Province). Population of the research is auditor in officers BPK RI of Riau Province. Sampling technique is used sampel jenuh with all population was be sample . Hypotesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of personal disturbance that H1 and the eksternal disturbance that H2 accepted. the organizational disturbance that H3 and the audit tenure that H4 rejected. The results showed personal disturbance and external disturbance has effect on auditor’s independence. While organizational disturbance and audit tenure hasn’t effect on auditor’s independence.Keywords :Personal Disturbance, External Disturbance, Organizational Disturbance, Audit Tenure and The Auditors’ independence
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Fadhilla, Riska; Rasuli, M; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to determine the effect of corporate governance, firm size, and tax avoidance to the acceptance of tax avoidance. The samples of this research are manufacturing companies which listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. The population of this research are 27 companies. Based on purposive sampling method, the total of final samples are 81 samples. Analysis of data is carried out using multiple regression method with the aid of SPPS version 23 computer program. The result of this research show that managerial ownership, independent board of commissioners, audit committee, and corporate social responsibility are influence on tax avoidance. While institusional ownership and firm size has no effect on tax avoidance.Keywords : managerial ownership, institusional ownership, independent board of commisioners, audit committee, firm size, corporate social responsibility, and tax avoidance.
Co-Authors Al Azhar L Fadhilla, Riska Ginting, Rahmi Jalius, M Fajri Pipin Kurnia Rofika Rofika, Rofika Syaputra, Haizil Adam Volta Diyanto Wati, Yenny