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Kota pekanbaru,
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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 2,413 Documents
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Analisis pengaruh kepemilikan manajerial, kepemilikan institusional, kebijakan dividen, profitabilitas, ukuran perusahaan dan struktur asset terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012 Dewi Purwasih; Restu Agusti; Al-azhar L
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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Abstract

The purpose of this study is to analyze the factors that influence debt policy. The factors tested in this study is the managerial ownership, institutional ownership, dividend policy, profitability, firm size and asset structure of the debt policy on companies listed in Indonesia Stock Exchange. Debt policy as a dependent variable in this study is measured by Debt Ratio.Research using purposive sampling method for taking samples. Based on the defined criteria, the sample obtained 30 companies of Manufacturing Firms listed in Indonesia Stock Exchange during 2010 to 2012, therefore the number of data samples in this study is 90 samples.The results of research that profitability and firm size significantly influence debt policy at a significance level (alpha) 5 %. While the variables of managerial ownership, institutional ownership, dividend policy and asset structure do not significantly influence debt policy. The influence of independent variables on the dependent variable (debt ratio) which can be described by the equation by 10,3%. While 89,7% influenced by another factors not included on the regression model.KEYWORDS : Debt Policy, Managerial Ownership, Institutional Ownership, Dividend Policy, Profitability, Firm Size and Asset Structure
Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi padaperbankan di kota Pekanbaru Ananda, Riski Marisa; ', Kamaliah; L, Al-azhar
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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Abstract

The purpose of this study is to examine the effect of participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support for performance of accounting information system.The population in this study is the banking companies in the city of Pekanbaru period 2014. The stastical method used to test the research hypothesis is a multiple regression using SPSS 17 software. Based on the results of t test with significance level α of 5%, it can be concluded that the size of the organization does not affect the performance of accounting information systems, While the participation of personnel information system, the capability of personnel information system, training and education of personnel information system, top management support effect on the performance of accounting information systems.Based on the results of testing the coefficient of determination is known that the value of Adjusted R Square 0.632, or approximately 63.2%. This means that the magnitude of the independent variables that proxy participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support can explain the dependent variable is the performance of accounting information systems at 63.2%, while the balance of 36.8% is explained by other variables not included in the study.Keywords:Participation of personnel information system, capability of personnel information system, training and education of personnel information system, organization size, top management support, performance of accounting information system.
Pengaruh laba, ukuran perusahaan dan komponen akrual terhadap arus kas aktivitas operasi masa depan pada perusahaan wholsale and retail yang terdaftar di bursa efek Indonesia periode 2008-2012 Rahmania '; Rasuli '; Al-azhar L
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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Abstract

This study aims to determine the effect of earnings, firm size and components of accruals on cash flow operating activities in the future Wholesale and Retail companies listed in Indonesia Stock Exchange 2008-2012 period.The population in this study is the Wholesale and Retail are listed in the Indonesia Stock Exchange (BEI) in the period 2008-2012, amounting to as much as 30 perusahaan.Sampel used in the study were 30 perusahaan.Teknik sampling used in this study is the purposive criteria sampling.Adapun in this study include wholesale companies and retail has been listed on the Indonesia Stock Exchange in the study period 2008-2012. The data used are secondary data obtained from the Indonesia Stock Exchange in particular from the Indonesian Capital Market Directory (ICMD)The results showed that a significant difference between Income, Accounts Receivable, Depreciation and Debt to Cash Flow Operating Activities Future Wholesale and retail company. While the size of the Company and the Stock is not a significant influence on Future Cash Flows Operating Activities Depanpada Wholesale and retail companies.Keywords: Income, Accounts Receivable, Depreciation Expense, Debt, Inventory, Operating Cash Flow
Pengaruh kemampuan auditor, skeptisme profesional auditor, teknik audit dan whistleblower terhadap efektivitas pelaksanaan audit investigasi dalam pengungkapan kecurangan Laras Rahmayani; Kamaliah '; Susilatri '
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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Abstract

The purpose of the research was to determine the ability of auditor BPK and BPKP representative of Riau Province. To know the effect of skepticism Professional owned by the auditors in the investigation audit. To determine the implementation of procedures/ techniques of effective investigative audit by the auditors in the fraud disclosure in BPK and BPKP representation in Riau Province. To find out how big a role in the investigation of a whistleblower in the case of an audit investigation.The research methods used in this study include, population in this research is an auditor who works in the Supreme Audit Agency ( BPK ) and the Board of Finance and Development examination (BPKP) representative of Riau province. The sample used in this study is the auditor who worked at BPK and BPKP representative Riau province with special criteria. The method of data analysis used in this research is multiple regression with the help of computers through SPSS 19.0 for Windows .The result of this research in the first hypothesis testing results show that the ability of the Auditor significantly influance the effectiveness of Investigation Audit in Fraud Disclosure. The successful testing of the first hypothesis proved significant. The second hypothesis testing results show that the attitude of the Auditor Professional Skepticism significantly influence the effectiveness of disclosure Audit in Fraud Investigation, meaning that the second hypothesis in this study received. The third hypothesis testing results show that the technique affects audit effectiveness of Investigation Audit in Fraud Disclosure.. This test successfully prove the third hypothesis in this study received. The fourth hypothesis testing results indicate that the role of whistleblower effect on Audit Effectiveness of the Disclosure Fraud Investigation, meaning that the fourth hypothesis in this study states received. Based on the calculation of coefficient of determination ( R2 ) obtained a value of 0,839. This suggests that the effect of independent variables on the dependent 83.90 % and the rest is influenced by other variables that are not included in this research.Keywords: Ability of Auditor , Professional Skepticism of Auditor, Audit Techniques, Whistleblower, Investigation Audit, and Fraud Disclosure.
Analisis pengaruh kebijakan deviden, resiko bisnis, kontrol kepemilikan, cash holding dan non debt tax shield terhadap struktur modal pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia Rizky Ardhianto; Emrinaldi Nur Dp; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Capital structure relates to how companies finance their debts and make decisions about the shape and composition of funding that will be used by the company. Financing companies can be debt or equity capital and need to be considered when obtaining these funds. Several factors can affect the capital structure is the dividend policy, business risk, ownership control, cash holding and non-debt tax shield. This study aims to determine the effect of dividend policy, business risk, ownership control, cash holding and non-debt tax shield on capital structure in companies listed in Indonesia Stock Exchange.The results of this study found that the Dividend Policy, Business Risk, Ownership Control and Cash Holding has a significant effect on capital structure. While Non-Debt Tax Shields did not have a significant effect on capital structure. The results of this study also found that the dividend policy, business risk, ownership control, Cash Holdings, and non-debt tax shield together have an influence on the capital structure. The influence of independent variables on the dependent variable capital structure which can be described by the equation by 40.1%. While 59.9% influenced by other factors not included in the regression model.Keywords : Dividen Policy, Business Risk, Ownership Control, Cash Holding, Non Debt Tax Shield, and Capital Structure
Analisis kinerja keuangan dan non keuangan pemerintah daerah kabupaten kampar Zikri, Zarman; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research is a case study in Kampar regency government. The purpose of this study is to analyze the financial performance of financial ratios based on the budget and analyze non-financial performance Kampar district local government public satisfaction index based on the public service to users of the service.In this study, the writer used descriptive analysis on Budget Realization Report by using financial ratios such as the ratio of Independence, Effectiveness and Efficiency Ratio, Activity Ratio, Debt Service Coverage Ratio, and Ratio Growth and uses Community Satisfaction Index which calculated using the weighted average value of each indicator based services Kepmen.PAN 25, 2004.Based on the results of data analysis, it can be concluded that the financial performance of Kampar regency administration has shown the average financial performance of the stable. Where the results of the calculation of the percentage ratio of each year experiencing a positive trend. While the Community Satisfaction on Service Delivery in Kampar regency government is good. Where the results of Customer Satisfaction Index of 14 indicators of service seen in 25 Kepmen.PAN 2004 after the converted value is 71.8875 and quality of service B.Keywords : Performance, Independence Ratio, Effectiveness and Efficiency Ratio, Activity Ratio, Debt Service Coverage Ratio, Ratio Growth, and Community Satisfaction.
Pengaruh kecerdasan emosional dan kepribadian terhadap tingkat pemahaman akuntansi (studi empiris pada mahasiswa akuntansi fakultas ekonomi universitas riau) Febri Yulisa; Kamaliah '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to determine how the effect of the variable component ofemotional intelligence is self awareness, self regulation, motivation, empathy, social skills and personality to the level understanding of accountancy.Measuring instrument to measure storey level understanding of accountancy is average point of accountancy that is PA1, PA2, AK1, AK2, AKL1, AKL2, AU1, AU2, and TA. As for the population in this study was a class of 2010 student of Accounting Department of Economics, University of Riau, amounting to 316 students, and in this study as the samples totaling 76 students using Slovin formula. Analysis of the data used is descriptive analysis, as it also uses the quantitative analysis using multiple linear regression with the help of SPSS program version 20.00.From the test results have shown that the introduction of the variable selfawareness has no effect on the level understanding of accounting, whereas for the variable self regulation, motivation, empathy and social skills as well as personality influence on level of understanding accounting.Many other factors which influence storey level understanding of accountancy factors like mental stress, and etc. Result of this research can give contribution to university in order to compiling curriculum and can give input to the student in order to developing emotional intelligence.Keywords: self awareness, self regulation, motivation, empathy, social skills, personality, level understanding of accountancy.
Pengaruh time pressure, resiko audit, locus of control, dan turnover intentions terhadap penghentian prematur atas prosedur audit (studi empiris pada kantor akuntan publik di pekanbaru, padang, jambi dan batam) Anita, Yesy Tria; ', Yusralaini; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research aimed to analyze the time pressure, the risk of audit, the external locus of control, and turnover intentions to premature Sign-off of audit procedure. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, Jambi dan Batam. The method of collecting data in the research was survey method with the questionnaire instrument. The data usage in this research was primary data collecting through the questionnaires. The questionnaires proccesed were totaled as many as 67 questionnaires from 85 questionnaires diffused.According to the data quality consisted of he validity test, the reliability test and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately usd as an indicator.The result of this research indicated that the audit risk variable and turnover intentions have significanly influence to premature sign-off of audit procedure. Whilst the time pressure variable and the external locus of control don’t have significantly influence to premature sign-off of audit procedure.Keywords: Premature Sign-Off of Audit Procedure, Time Pressure, Audit risk, Locus of Control, and Turnover Intentions.
Pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, evaluasi anggaran, akuntabilitas publik, dan transparansi kebijakan publik terhadap kinerja manajerial satuan kerja perangkat daerah (studi empiris pada satuan kerja perangkat daerah pr Amie Dhiza; Rasuli '; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The objective of the study is to examine empirically the effect of budget participation, budget goal clarity, budget evaluation, public accountability, and transparency of public policy to managerial performance Riau Provincial government agencies. The population in this study is a local government agency in the Government of Riau Province, amounting to 39 agencies. The sampling technique used was judgment sampling. Respondents in this study is the Echelon II, III, and IV in each agency that is focused on leader of agency, leader of planning, leader of evaluation and reporting, subpart leader of planning, as well as the subpart leader of the evaluation and reporting numbering 195 people. The results of the study came to the conclusion that the participation of budget preparation, budget goal clarity, budget evaluation, accountability, transparency publik and significant influence public policy on managerial performance Riau provincial government agencies. The magnitude of the effect of independent variables on the dependent variable is equal to 60%.Keywords : Budget Participation, Budget Goal Clarity, Budget Evaluation, Public Accountability, Transparency Of Public Policy, Managerial Performance.
Pengaruh partisipasi anggaran terhadap kinerja aparat pemerintah daerah melalui komitmen organisasi dan persepsi inovasi sebagai variabel intervening (studi empiris pada satuan kerja perangkat daerah kabupaten siak) Nuriani '; Restu Agusti; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The research aims to examine the budget participation empirical evidence on the performance of local government in Siak either directly or indirectly through the variables between organizational commitment and perceptions of innovation. The sample used this research using purposive sampling technique with a total of 129 respondents. The population was 45 SKPDs Siak. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 17.0.The results showed that the presence of a direct effect of budgetary participation on the performance of local government. Budgetary participation also directly affects organization commitment and perception of innovation. But, budgetary participation did not indirectly affect performance of local government via organizational commitment and perception of innovation as a variable invervening.Keywords: Budget Participation, Local Government Officials Performance, Organizational Commitment, Perception of innovation.

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