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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
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Articles 2,413 Documents
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PENGARUH TEKNOLOGI INFORMASI DAN KEAHLIAN KOMPUTER TERHADAP SISTEM INFORMASI AKUNTANSI PADA RUMAH SAKIT SWASTA DI KOTA PEKANBARU Yesi Irawati; Yusralaini '; Pipin Kurnia
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 empirically examine the effect of information technology and computer expertise on Accounting Information Systems (AIS). This study was conducted on 18 Private Hospital in the city of Pekanbaru. Existing questionnaires distributed 72 pieces. Analysis tools used in this study is multiple regression.Advances in information technology affect the development of Accounting Information Systems (AIS) in terms of data processing, internal control, and increase the amount and quality of information and financial reporting. Due to transform data into information needed knowledge and expertise in running the information system. Many ways you can do to get those skills, one of which is the training or education.Once tested, it turns the information technology and computer expertise had a strong influence on Accounting Information Systems (AIS) with an adjusted R2 of 71.8%, while 28.2% influenced by other factors.Based on the responses obtained from 64 respondents, the authors conclude that information technology and computer skills together - the same significant effect on Accounting Information Systems (AIS) .Uji partially, information technology and expertise also significantly influence the Accounting Information Systems (AIS).Keywords: information technology, computer skills, Accounting Information Systems (AIS)
Analisis pengaruh profesionalisme, kepuasan kerja, kepuasan tingkat kompensasi, komitmen organisasional dan motivasi terhadap turnover intentions staff auditor di kantor akuntan publik (studi pada KAP di Pekanbaru dan Batam) Gusrianto, Calwin; ', Rasuli; Diyanto, Volta
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 objective of this study is to get an empirical evidence about the effects of profesionalism, job satisfaction, salaries satisfaction, organizational commitment and motivation upon the turnover intentions to auditor who work at Pekanbaru and Batam accounting firm.Data collected through questionnaires by using convenience sampling. There were 66 questionnaires distributed, 48 were returned and 43 questionnaires used for the analysis.The data analysis was done by using multiple regression. The result of this research showed that there were no significant effect of profesionalism, salaries satisfaction, and motivation as individual factor upon the turnover intentions. For job satisfaction and organizational commitment, there were negative effect upon the turnover intentions.Keywords: Profesionalism, Job Satisfaction, Salaries Satisfaction, Organizational Commitment, Motivation, Turnover Intentions.
Pengaruh Kompetensi Sumber Daya Manusia (SDM), Penerapan Sistem Akuntansi Keuangan Daerah, dan Penerapan Standar Akuntansi Pemerintah (SAP) Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Provinsi Riau (Studi Empiris Pada SKPD Provinsi Riau) Liza Rahayu; Kennedy '; Yuneita Anisma
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 are to analyze empiricly the impact of competence, Public Accounting System, and Public Accounting Standar partially to the Public Financial Statement Quality at Riau Province Government. The population of this research are 39 work unit i.e. Riau Province Secretary, Riau Provinsi Secretary Council, and others units, to analyzed the data is use multiple regression method.The result of this study are competence, Public Accounting System, and Public Accounting Standar have a significant effect to the Public Financial Statement Quality, it can be seen by the t-test > t tabel.Keyword: Competence, Public Accounting System, Public Accounting Standar Public Financial Statement Quality
Faktor Pengaruh Faktor Fundamental Terhadap Return Saham (Studi Pada Perusahaan Real Estate & Property Yang Terdaftar Di Bursa Efek Indonesia) Yunita, Desi; ', Andreas; Safitri, Alfiati
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 aimed to examine the effect of Debt to Equity Ratio ( DER ), Earning Per Share ( EPS ) and Return on Equity ( ROE ) to stock return. The object under study is a group of Real Estate & Property listed on the Indonesia Stock Exchange ( BEI ) in 2008-2010 with some of the criteria that have been described in previous chapters , so we get the end of the study sample as many as 20 companies of the group Real Estate & Property listed The Indonesia Stock Exchange ( IDX ) during the period 2008-2010.The analytical method used is multiple regression analysis in the t-test to see the effect of each independent variable on the dependent variable and partially in the coefficient of determination test to see how big the effect that the independent variable on the dependent variable. This study used secondary data from the Indonesia Stock Exchange with a sample of 20 companies from the group Real Estate & Property listed on the Indonesia Stock Exchange ( IDX ) during the period 2008-2010.The analytical method used was multiple regression. Based on the analysis , it is known that the independent variables have a significant influence on stock returns is earning per share with a P value of 0.046 at α = 0.05 level . The higher the EPS of a company, will have an impact on the higher the stock return of the firm. While other fundamental factors, namely Debt to Equity Ratio ( DER ) and Return on Equity ( ROE ) has no effect on stock returns. The coefficient of determination is 0.123 which shows the influence of the independent variables used in the model study on stock returns as the dependent variable was 12.3 % .Keywords : Debt to Equity Ratio ( DER ), Earning Per Share ( EPS ) , Return on Equity ( ROE ) and stock returns .
Pengaruh wajib pajak badan, kepatuhan wajib pajak badan, dan pemeriksaan pajak terhadap penerimaan Pajak Penghasilan badan pasal 25/29 pada Kantor Pelayanan Pajak Pratama Tampan Pekanbaru Erni Susanti; Zirman '; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The purpose of this research is to examine the influence of corporate taxpayers, compliance of corporate taxpayer, and tax audit the on corporate income tax article 25/29 at tax office (KPP) Pratama Tampan Pekanbaru for the period of 2009 until 2013. Population in this research is all active corporate taxpayers at office (KPP) Pratama Tampan Pekanbaru for the period of 2009 until 2013. Data are collected with research of field, bibliography, and documentation. Regression models used has met the assumption of classical test. This research used multiple linear regression analysis technique. Based on the results of analysis show that corporate taxpayers, compliance of corporate taxpayer and tax audit have a significantly influence on corporate income tax article 25/29 at tax office (KPP) Pratama Tampan Pekanbaru.Keywords : Corporate taxpayers, compliance of corporate taxpayer, tax audit, corporate income tax.
Pengaruh corporate governance dan karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility (CSR) di dalam Sustainability Report Dian Kusuma; Amries Rusli Tanjung; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aims to examine the effect of corporate governance and firm characteristics on the extent of corporate social responsibility disclosure in sustainability report. Elements of corporate governance that are used to test are Independent Commissary proportion, foreign ownership proportion and institutional ownership proportion. Then, for the characteristics of firm using firm size, firm age and industry type.The population in this study was all companies listed on the Stock Exchange in 2009 until 2011. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study concluded that: (1) Independent Commissary proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.855 and significance value 0.159> 0.05, ( 2) foreign ownership proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.001 and significance value 0.647> 0.05, ( 3) institutional ownership proportion has no effect on CSR disclosure in the SR with the coefficient β is negative 0.002 and significance value 0.233> 0.05, (4) firm size has no effect on CSR disclosure in SR with the coefficient β is positive 0.001 and significance value 0.980 > 0.05, (5) firm age has a positive effect on CSR disclosure in SR with β coefficient is positive 0.021 and significance value 0.003> 0.05, and (6) industry tipe has a positive effect on CSR disclosure in SR with β coefficient is positive 0.385 and significance value 0.004.Keywords: Corporate Governance, Corporate Characteristics, CSR, Sustainability Report
PENGARUH LINGKUNGAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT. BANK RIAU KEPRI CAPEM DURI Amelia Pratiwi; Nuryanti '; Iwan Nauli Daulay
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study was conducted to determine the effect of work environment and organizational culture and work simultaneosly on employee performance PT. Bank Riau Kepri Capem Duri Riau, and to determine and analyze the effect of work environment and organizational culture on employee performance partially.Variable in this study is thr work environment, organization culture and performance and while the population is all employees in PT. Bank Riau Kepri Capem Duri amounted to 35 people. The sampling method the author uses census, all the population be the sample. In this study the data obtained will be processed by multiple linear regression models. Regression methods can be used to show how the independent variables affect the dependent variable.The first hypothesis test result indicate that the work environment affect the performance of the employees at PT. Bank Riau Kepri Capem Duri. The second hypotesis testresults show thatr the influence of organizational culture on the performance of employees at PT. Bank Riau Kepri Capem Duri. F test results have a relationship with the dependent variable.that is variabler work environment and organizational culture and simultaneously and significant influence on employee performance at PT. Bank Riau Kepri Capem DuriKeywords : Work Environment, Organization Culture And Performance
PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA AUDITOR DI KAP SUMATERA) Rahmad Budi Raharjo; Kamaliah '; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study was conducted to prove that the variable-vartiabel professionalism of auditors that is dedication to the profession, social obligations, independence, trust and professional relationships among members peofesi antas are either partially or simultaneously affect the level of materiality of the independent auditor's report. Then the population of this study is the auditors who work in accounting firms in Sumatra. Samples were taken by 19 KAP adal believe Padang in Sumatra, Pekanbaru and Medan. Samples taken are auditors who worked on the KAP. The method used in the selection of the sample is purposive sampling. In this study include the auditor follows the hierarchy based on the level of the internship, the staff junior / senior, supervisor / manager and partner.Analysis of the data in this study using multiple linear regression statistical methods, namely statistical methods aimed at testing between more than one independent variable on the dependent variable. Hypothesis testing is used first to fifth hipotesais t test. Where the test aimed to see the effect of independent variables (independent variables) on the dependent variable (the dependent variable) partially. While hypothesis testing is used to test six F. This test aims to see the effect of independent variables simultaneously (simultaneously) on the dependent variable.Based on the research results, it was concluded that that the devotion to the profession, social obligations and independence has no significant effect partially terdapap materiality level audit reports, while belief in the profession and variables with fellow members of the profession have a significant influence on the level of materiality secrara partial audit report. Furthermore, this study also shows that all the independent variables (devotion to the profession, social obligations, independence, confidence profession relationships with fellow colleagues) jointly influence the dependent variable (the level of materiality).Keywords: Level of Materiality, Auditor Professionalism
ANALISIS PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DI INDONESIA Octifane, Witra; ', Hardi; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims is to find the differences between government bank and private bank performance in Indonesia toward Capital Adequacy Ratio (CAR), Non Performing Loan, Return on Equity (ROE), Return on Asset (ROA), Operational Expense to Operational Revenue (BOPO) and Loan to Deposits Ratio (LDR).The population of this research are all government and private bank at the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling because only a selected sample met the criteria only. Analysis techniques use descriptive analysis and paired t test.The result of this study are : there were differences in government and private bank performance for ratio CAR, NPL, ROE, BOPO dan LDR. But there is no differences for ROA. According to the Paired T-Test it has a significant difference at CAR, ROE, BOPO, LDR and NPL in the period of 2010 until 2012. Meanwhile for ROA there is no significant differences. Government bank financial ratio have a good and higher value from the private bank, it means that government bank have a good performance from private bank.Key Word : Capital Adequacy Ratio (CAR), Non Performing Loan,, Return on Equity (ROE), Return on Asset (ROA), Operational Expense to Operational Revenue (BOPO), Loan to Deposits Ratio (LDR).
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Liora, Elsa Fibeany; Taufik, Taufeni; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to compare the financial performance of Islamic bankingwith conventional banking in the period 2010-2012 by using financial ratios. Financial ratios used consisted of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), and Loan to Deposit Ratio (LDR).The population in this research is 134 companies Islamic banking andconventional banking which are listed Bank of Indonesia during the period of 2010-2012 while the amount of the research samples are 20 banks, is 10 conventional banks and 10 islamic banks. This study using hypothesis testing the "Independent Sample t-Test" to see the difference in the financial performance of Islamic banking with conventional banking as a whole.The results showed that Non Performing Loan (NPL), Return On Assets(ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO) do not differ significantly between Islamic banks with the conventional banks, Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) that showed significant differences between Islamic banking and conventional banking. The signifiant value of the Capital Adequacy Ratio (CAR) 0.005, Loan to Deposit Ratio (LDR) 0.000, Non Performing Loan (NPL) 0.598, Return On Assets (ROA) 0.845, and Biaya Operasional terhadap Pendapatan Operasional (BOPO) 0.259.Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR)

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