cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
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
 12   13   14   15   16 
Pengaruh Rasio Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Siska Adelina; Restu Agusti; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Value of the company can deliver maximum shareholder wealth if the stock price increases. The higher the stock price of a company, the higher shareholder wealth. Value of the company is a reflection of the addition of a number of companies with debt equity firm. There are several factors that affect the value of the company, some of which are liquidity ratios, leverage and profitability. The purpose of this study was to determine the effect Liquidity Ratio, Leverage and Profitability on Firm Value.The results of this study are as follows: 1) There is no influence of variables liquidity (current ratio) of the value of the company; 2) There is no influence of variables Leverage (Debt to Equity Ratio) of the value of the company; 3) There is the influence of variable Profitability (Return on Equity) of the value of the company; 4) As much as 31.5% variation in the dependent variable, Tobins Q (enterprise value), can be explained by the variation of the three independent variables are the Current Ratio, Debt to Equity Ratio, and Return on Equity, while the remaining 68.5% is influenced by other factors not be included in the regression model.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, and Tobins Q
Analisis Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Menjadi Akuntan Publik (Studi empiris pada Perguruan Tinggi Negeri dan Swasta di Pekanbaru) Yanti, Novri; Ratnawati, Vince; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of the intrinsic value of work, financial rewards, work environment, professional recognition, social values, and personality labor market considerations in the selection of public accountant career.The samples in this study were students of existing state and private universities in Pekanbaru. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the students. Total Respondents were used in this analysis were 134 respondents (89%). Methods of Analysis is conducted with a multipleregression analysis using SPSS (Statistical Product and Service Solutions) Version 17.The results of testing hypotheses using the t test, concluded H2, H3, H4, H6 is accepted which has a significance value p-value <0.5, indicating that the variable financial reward, work environment, professional recognition, social values and labor market considerations have influence on the selection of public accountant career. While variable intrinsic value of work, social values and personality have a significance value of p-value > 0.5, H1, H5, H7 is not acceptable. The coefficient of determination in this study was 70%. These four variables affect the dependent variable by 70%, while 30% is influenced by other variables that are not addressed in this study.Keywords : Job Intrinsic Value, Financial Awards, Work Environment, Professional Recognition, Social Values, Job Market Considerations, Personality
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, TINGKAT SENIORITAS AUDITOR, KEAHLIAN AUDITOR, DAN HUBUNGAN DENGAN KLIEN TERHADAP AUDIT JUDGEMENT (Studi Pada Akuntan Publik di KAP Wilayah Sumatera) Fitriana, Rahayu; ', 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know the influence of the complexity of the task, the pressure of obedience, the level of seniority of the auditor, the auditor's expertise, and the relationship with the clients of audit judgement.This study population is auditor working in public accounting in the area of Sumatra. These studies use SPSS software to manipulate data. Sampling method in this research is the random sampling and the total number of respondents who made a sample on this research is as much as 48% (106 people)Results of the study prove that the complexity of the task, the pressure of obedience, expertise, and relationships with influential clients of audit judgement. While the level of seniority of the auditors audit against the judgement has no effect.Keywords: the complexity of the task, the pressure of obedience, the level of seniority of the Auditor, Auditor, Expertise and relationships with clients.
Pengaruh Perputaran Modal Kerja, Struktur Modal Dan Likuiditas Terhadap Profitabilitas Perusahaan Industri & Chemical di Bursa Efek Indonesia Tania Iskandar; Emrinaldi Nur Dp; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to obtain empirical evidence about the effect of working capital turnover, capital structure and liquidity to profitability of industry & chemical company listed in Indonesia Stock Exchange.The population of this study was the entire industry & chemical companylisted in Indonesia Stock Exchange. While the sample consists of industrial & chemical companies listed in Indonesia Stock Exchange in 2008 to 2010. Sampling method used in this study is purposive sampling method, where the sample is selected using specific criteria, in accordance with these criteria, the sample was 45 companies. Analysis of data using multiple linear regression model.The results of this study is Working Capital Turnover has no effect onprofitability (Return On Asset). Company's ability to meet obligations over the medium and long term (Debt to Equity Ratio) has a negative and significant impact on profitability (ROA). Liquidity (Current Ratio) has a positive but not significant effect on profitability (ROA).Keywords: Working Capital Turnover, Debt to Equity Ratio, Current Ratio, Return on Assets
Analisis Perbandingan Model Altman, Springate, Ohlson, Fulmer, CA-Score dan Zmijewski Dalam Memprediksi Financial Distress (studi empiris pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Veronita Wulandari; Emrinaldi Nur Dp; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study purpose to determine wheter there are differences among Altman model, Springate model, Ohlson model, Fulmer model, CA-Score model and Zmijewski model to predict financial distress, and to find out which the Financial Distress prediction model has the most excellent implementation on food and beverages company in indonesia. Comparison of those six models were made by analyzing the accuracy of each model, by using the real condition of a company's net income.The data used in the form of annual financial statements published by the company on the Indonesia Stock Exchange website. The population used is a Food and Beverages companies listed on the Indonesia Stock Exchange period 2010-2012. The sampling technique is purposive sampling with a total sample obtained by 12 companies. In this study will be used t test, additional testing is done to see the feasibility of the model by observing the F test results and test the coefficient of determination (R2), R2 value used to examine differences among Altman, Springate, Ohlson, Fulmer, CA-Score and Zmijewski models in predicting financial distress.The results from this research showed that any prediction model used in this study can be used to predict Financial Distress, except CA-Score models that have significant value t test and F-test is greater than the probability and the value can be inferred CA-Score models can not be used to predict corporate Financial Distress. The results also showed that the most accurate model is the model Ohlson. At the end of the study was to try predict 12 firms sample used listed on the Stock Exchange with Ohlson model. Predicted results showed that five companies are expected to experience Financial Distress in the future.Keywords: Financial Distress, Prediction Models, Financial Ratio, financial statement
Pengaruh Tingkat Kesulitan Keuangan Perusahaan, Risiko Litigasi, Struktur Kepemilikan Manajerial dan Debt Convenant Terhadap Konservatisme Akuntansi ( studi empiris pada perusahaan manufaktur yang terdaftar di BEI ) Yogi Ramadhoni; Zirman &#039;; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was aimed to examine empirically: (1) the influence of a company’s financial distress to accounting conservatism, (2) the influence of litigation risks to accounting conservatism, (3) the influence of managerial ownership structure to accounting conservatism, (4) the influence of debt covenance to accounting conservatism. Independent variables used in this study are a company’s financial distress, litigation risks, managerial ownership structure, and debt covenance. The dependent variable used in this study is accounting conservatism that measured by Earnings/accrual measures model Givoly and Hayn.The population in this research includes companies listed in Indonesia Stock Exchange in the year 2009 to 2012. Samples in the research were selected by purposive sampling as many as 42 companies. Data analysis in this study uses regression analysis is basically the research of the dependence of the dependent variable (bound) with one or more independent variables (explanatory variables / bound).Based on the first hypothesis suggests that it is partially a significant difference between Conservatism in Financial Distress Manufacturing company. Under the second hypothesis suggests that it is partially a significant difference between the conservatism of Litigation Risk on Manufacturing company. Based on the third hypothesis suggests that it is partially a significant difference between the ownership structure manajeral against Conservatism in Manufacturing company. Based on the fourth hypothesis suggests that it is partially not a significant difference between the Debt Covenance against Conservatism in Manufacturing company.JOM Fekon Vol.1 No.2 Oktober 2014 Page 2Keywords : Financial Distres, Litigation Risk, managerial ownership structure, Debt Convenance
Analisis pengaruh laba akuntansi dan arus kas terhadap dividen kas (Studi empiris pada perusahaan industri barang konsumsi yang terdaftar di BEI) Satriawan, Raja Adri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to investigate the effect of the accounting earnings and cash flow on dividend cash.The sample in this research is consumer goods companies which are listed in Indonesia Stock Exchange in the period of 2007-2012. Totally, there are 15 listed companies which are selected using purposive sampling method.To analyze data, this research employs multiple regression analysis. The results of this research indicate that accounting earnings has significant effect on cash dividend. In contrast, cash flow has no significant effect on dividend cash.Based on the results of the calculations can be seen that the coefficient of determination R square value obtained was 66.4%. The figure gives the sense that the dividend cash changes are affected by the accounting earnings and cash flows for the remaining 66.4% and 33.6% influenced by other factors.Keywords: Dividend cash, Accounting Earnings, and Cash flow
ANALISIS FAKTOR RASIO CAMEL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI PEKANBARU TAHUN 2008-2012 Reychard Griha; Zulbahridar &#039;; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik Korwil Sumatera Bagian Tengah) ', Suryanto; Anugerah, Rita; A, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and gets empirical prove of the influence of competency, independency, due professional care and auditor ethic to the audit quality in the Public Auditor at Center Sumatera Estate. Competency measured by three dimensions, namely motivation, and social obligations. Independency are measured by three indicators, which is integrity having objectivity, having sincerity, and don’t compromise quality. Meanwhile professional ethic is measured with five dimensions which is integrity, objectivity, professional’s interest & accuracy, secrecy, and professional’s behavior.This research is a quantitative model using multiple linear regression to determine the effect af each independent and dependent variables. The population of this research is all of functional auditor in the financial Checkered Institute Delegation of Riau Province. The sample that is taken are all population which is as much 55 respondents with data taking via questionnaire’s broadcast.This research outcome represent that partially auditor competency and independency are not impact to the audit quality of Financial Checkered Institute Delegation of Riau Province. Meanwhile, the professional ethic is positive impact to the audit quality Financial Checkered Institute Delegation of Riau Province. In the meantime, the observational result simultan represent that all independent variable which is auditor accountability, independency, and professional ethic are impact to the audit quality of Financial Checkered Institute Delegation of Riau Province.Keyword: auditor competency, independency, due professional care, ethic and audit quality.
THE EFFECT OF CURRENT RATIO, MANAGERIAL OWNERSHIP, ASSET GROWTH AND THE SIZE OF FUNDING POLICY IN REAL ESTATE & PROPERTY COMPANY LISTED IN 2009-2012 PERIOD Sari, Mia Permata; Ratnawati, Vince; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to see the effect of the current ratio, managerial ownership, asset growth, and the company size on the funding policy.The population of this research are all companies include in the group of Real Eatate & Property which go public on the Indonesia Stock Exchange in 2012as many as 51 companies. The companies that fulfill the critera and be the sample are 32 companies. The research analysis which is used was multiple linear regression equation with yhe help of SPSS software ( Statistical Product and Service Solution ).The results showed that the current ratio was proven to affect the funding policy on the Real Estate & Property Company. It can be seen from the t-test (3.360)> -table (1.980)and p-value (0.001)< α (0.05), meaning that the greater value of the current ratiogive and inpact on funding policies value of the companies concerned. Managerial Ownership showed that it has no effect on funding policies on Real Estate & Property Company. It can be seen from the t-test(2.756)> t-table (1.980) and p value (0.007)< α (0.05), meaning that the changes in managerial ownership will not give an effect on funding policy value on company concerned. Asset growth proved that there is no effect on the funding policy of the real estate & property company. It can be seen from t-test (-1.661) <t-table (1.980) and p value(0.099)> α (0.05), meaning that changes in growth asset will not affect the value of the policy round of funding in the company concerned. But it was showed that the size of the company affect of the funding policy of the real estate financing and property company. It can be seen from the t-test (4.909)> t-table (1.980) and p value (0.000)< α (0.05), meaning that changes in the value of the size of the company will have an impact on the value of the funding policies of the companies concerned. The coefficient of determination is 0.208 which showed that the influence of the independent variables used in the model of funding research on policy as the dependent variable of 20.8%.Keywords : Current Ratio, Managerial Ownership, Asset Growth , Company Size, Funding Policy.

Page 14 of 242 | Total Record : 2413

 12   13   14   15   16 

Filter by Year

2014 2023


Reset
Filter By Issues
All Issue Vol 10, No 1 (2023): (Januari - Juni) Vol 9, No 2 (2022): (Juli - Desember) Vol 9, No 1 (2022): (Januari - Juni) Vol 8, No 2 (2021): (Juli - Desember) Vol 8, No 1 (2021): (Januari - Juni) Vol 7, No 2 (2020): (Juli - Desember 2020) Vol 6, No 1 (2019): (Januari - Juni 2019) Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 1, No 1 (2018): Wisuda Februari 2018 Vol 4, No 2 (2017): Wisuda Oktober 2017 Vol 4, No 1 (2017): Wisuda Februari Vol 4, No 1 (2017): Wisuda Februari Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 3, No 1 (2016): Wisuda Februari 2016 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 2 (2015): Wisuda Oktober 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 2, No 1 (2015): Wisuda Februari 2015 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 2 (2014): wisuda oktober 2014 Vol 1, No 1 (2014): Wisuda Februari Tahun 2014 Vol 1, No 2 (2014) More Issue