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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
 10   11   12   13   14 
Pengaruh struktur kepemilikan manajerial, debt covenant dan growth opportunities terhadap konservatisme akuntansi Indah Wulandari; Andreas '; Elfi Ilham
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 aimed to examine the effect of managerial ownership structure, debt covenants, and growth opportunities to accounting conservatism. This study used a sample of 53 companies listed in Indonesia Stock Exchange from 2010 to 2012. Samples were selected using purposive sampling method. Data was multiple regresion analysis with software SPSS version 17 (Statistical Product and Service Solution version 17). The data test have been used is a partial hypotesis test (t). The results showed that managerial ownership structure had no effect on accounting conservatism, while debt covenant effect on accounting conservatism and growth opportunities effect on accounting conservatism.Keywords: Managerial Ownership Structure, Debt Covenant, Growth Opportunities
Pengaruh book tax differences, aliran kas, tingkat hutang terhadap perubahan laba (studi empiris pada perusahaan real estate and property yang terdaftar di bei 2010-2012) Wira Amelia; Zirman '; Volta Diyanto
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 was conducted to examine empirically the effect of book taxdifferences, cash flow, and level debt to income changes.The population used in this study are real estate companies and propertylisted in Indonesia Stock Exchange during the period 2010-2012, with a total population of 53 companies. This study used a purposive sampling method, with a total sample of 31 companies. The method of analysis used in this study is the method of linear regression analysis with SPSS version 22.The results showed that the effect of permanent differences to changes inearnings with significance 0.001 <0.05. Temporary distinction has no effect on the change in earnings with a significance value 0.246 <0.05 level. Cash flow effect on earnings changes with the value of 0.017> 0.05 level. And debt levels do not influence the change in earnings with significant value 0.519 <0.05. R-square value is equal to 0.137 which means that 13.7% of the independent variable in this study is able to influence the dependent variable, while the remaining 86.3% is explained by other variables not included in the study.Keywords: permanent differences, temporary differences, cash flows, debt levels and earnings changes
Analisis faktor-faktor yang mempengaruhi pergantian kantor akuntan publik (auditor switching) Agus Rianda; Raja Adri Satriawan; Devi Safitri
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 examined the effects of going concern audit opinion, management change, KAP size, client size and financial distress on auditor switching.The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the going concern audit opinion, KAP size, client size and financial distress had a effect to auditor switching. But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Client size showed coefficient -2,501 with the signification values 0,013. This the decision made was to reject hypothesis H4. And the financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5.Keywords : auditor switching, going concern audit opinion, management change, KAP size, client size, financial distress.
Pengaruh tingkat suku bunga bi, inflasi, dan kurs terhadap non performing loan (studi empiris pada perusahaan sektor perbankan yang terdaftar di bursa efek indonesia (bei) periode tahun 2011-2013) Rosita, Melinda; Taufik, Taufeni; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aimed to examine the effect of central bank interest rate Inflation and exchange rate against non-performing loans in the banking sector companies listed on the Stock Exchange for the 2011-2013.The method used in this research is to use multiple linear regression to determine the effect of central bank interest rate, Inflation and exchange rate as an independent variable against non-performing loans as a dependent variable against.The results of the hypothesis testing shows that the BI variable interest rates ,inflation and exchange rate effect on Non-Performing Loans. This is demonstrated by t-hitung for testing the value of the variable X1 (4,237), X2 (5,256) dan X3 (2,820) greater than t-table value ( 1.9869 ) and significant value of less than 0.05 .The resulting determinant coefficient is quite high. R values are obtained to demonstrate the correlation / relationship between variable interest rate of BI, inflation and the exchange rate against non- performing loans amounted to 0,541 , or 54.1 % .As for the value of R square is 0.292 which indicates that the ability of the independent variable is the variable interest rates of BI, inflation and exchange rate in explaining the variation of the dependent variable non-performing loans amounted to 29.2 % and the rest is explained by the other independent variables.Keywords: Non Performing Loan , interest rate BI , Inflation , Exchange
Pengaruh pertumbuhan perusahaan, investment opportunity set, profitabilitas, ukuran perusahaan, risiko bisnis dan struktur aktiva, terhadap struktur modal pada perusahaan property & real estate yang terdaftar di bursa efek indonesiatahun 2011-2012 Fitri Kasuarina; Rasuli &#039;; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The study aims to determine the effect of the investment opportunity set (IOS), the company's growth, profitability, risk and asset structure of capital structure on property & real estate company listed on the Indonesia Stock Exchange in 2011-2012.The population in this study are all property and real estate companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2012. The sample used by the authors in this study was determined using purposive sampling technique. The number of property & real estate company listed on the Indonesia Stock Exchange in 2011 and 2012 is as much as 49 companies. Data were analyzed using multiple regression.The rate of growth the company has a positive and significant impact on the capital structure. Investment Opportunity Set (IOS) and a significant positive effect on capital structure. Risk does not have a significant effect on capital structure. ROA positive and significant impact on the capital structure. Size positive and significant impact on the capital structure. The structure of assets and a significant positive effect on capital structure. This means that the policy asset structure on property and real estate company is one of the factors that can affect the capital structure that needs to be considered when investing in the stock exchange.Keywords: Growth Company, Investment Opportunity Set (IOS), Risk, Profitability, Asset Structure, Capital Structure
Pengaruh locus of control, keahlian auditor, komitmen organisasi terhadap perilaku underreporting of audit time (studi empiris pada kap pekanbaru& padang) Yolanda Safitri Nelaz; Kamaliah &#039;; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study seeks to analyze the relationship between the factors that affect the auditor'sacceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia isan object in this study using questionnaire-based survey that was sent.The data have beencollected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basictheory used to explain the behavior of auditors underreporting time in accepting.The results ofthis study found that locus of control auditor’s expertise, organizational commitment variables have a effect on acceptance of under-reporting time.Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time
Pengaruh risiko audit, materialitas, prosedur review dan kontrol kualitas, dan komitmen profesional terhadap prematur sign off (studi empiris pada kantor akuntan publik di pekanbaru dan padang) ', Trinaldi; ', Kamaliah; A, Al-azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The study aimed to examine the effect of audit risk, materiality, review procedures and quality control and auditor’s professional commitment that can affect the premature sign off audit procedures.The sample of this research are 51 auditors. Data were collected through a survey to auditors in KAP Pekanbaru and Padang area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test,determintion koefficient test, and f test with program software SPSS.The results ofthis study found that audit risk, materiality, review procedures and quality control and auditor’s professional commitment variables have a effect on premature sign off.Keywords : premature sign-off, audit risk, review procedures and quality control,materiality, and professional commitment
Pengaruh penyajian laporan keuangan daerah dan aksesibilitas terhadap penggunaan informasi keuangan daerah (studi pada provinsi riau) Ramadhani, Yesi; Taufik, Taufeni; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to determine examine whether the accessibility of local financial reports and presentation of them influence the usefulness of local financial information by the stakeholders. The population in this study is 580 people usefulness financial reports in Riau Provincial Government is DPRD, BPK, LSM. Samples in this study is 85 responden has already accomplish sample criterion. Data collection techniques are used by distributing questionnaires.The results showed that the effect of persentation of local financial reports on the usefulness of local financial information. This can be seen from the significant value of 0.040 < 0.05. Accessibility on the usefulness of local financial information. Evidenced by the significant value of 0.000 < 0.05.Adjusted R Square value of 0.371. this means that 37.10% of usefulness of local financial information variables can be explained by the presentation of local financial reports and accessibility. While the remainder is equal to 62.90% is explained by other variables outside the investigated.Keywords: local financial reports, accessibility, local financial information
Pengaruh anggaran berbasis kinerja, sistem akuntansi keuangan daerah, sistem informasi pengelolaan keuangan daerah, dan penerapan good goverment terhadap penilaian satuan kerja perangkat daerah (studi pemerintahan di kabupaten indragiri hulu) Rico Ales Sandra; Kennedy &#039;; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aimed to examine the effect of performance-based budgeting, the financial accounting system, financial management information systems and the application of good government on performance appraisal work unit area in Indragiri Hulu.The data in this study were collected by using a survey method with the help of a questionnaire research instruments totaling 72 pieces were distributed directly to 24 working units that exist in the upstream Indragiri Hulu addressed directly to the chief financial officer, treasurer, and staff compiler financial statements work on the local work force. The data in this study will be analyzed using multiple linear regression with the help of SPSS software version 17.0. To test the validity and reliability of research instrument used Pearson correlation and Cronvach Alpha. Besides, it is also done testing data normalization using a normal probability plot.The results of this study indicate that the performance-based budgeting, the financial accounting system, financial management information systems and the application of good government and a significant positive effect on performance appraisal work unit area.Keywords: Performance-based budgeting, the financial accounting system, financial management information systems area, the application of good government, performance assessment work unit area
Pengaruh kualitas sumber daya manusia, pengendalian internal, dan teknologi informasi terhadap keandalan laporan keuangan pada skpd provinsi riau Wulandari, Putri; ', Kennedy; Savitri, Enni
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 analyze the quality of human resources Influence of the reliability of the financial statements in Riau province on education, then Effect of Internal Control of the reliability of the financial statements in Riau province on education, and the Effect of Information Technology on the reliability of the financial statements in Riau province on education.The population in this study is the Regional Working Units (on education) in the Riau provincial government. Riauberjumlah on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1Sekretaris DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IVdi Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17.The results showed that the quality of Human Resources, Internal Control, and Information Technology affect the Reliability of Financial Statements.Keywords: Quality of Human Resources (HR), Internal Control, and Information Technology Against Reliability of Financial Statements

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