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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 Kebijakan Deviden, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia pada Periode Pengamatan 2009-2012 Monika Nova Natalia; Kirmizi '; Al-azhar A
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 research is to know the effect of policy deviden, profitability and size company to capital structure. This research is done at consumer goods companies listed in Indonesian Stock Exchange for period 2009-2012. The data used in this research are 20 consumer goods companies during 2009-2012 have a criteria and were analyzed descriptive statistic and multiple regression were performed to test the hypotheses.The statistical methods use in this research are simple regression and multiple regressions. The result of this research find that 45,60 % capital structure influenced by variable of policy deviden, profitability and size company, while about 54,40% capital structure influenced by other variable.The result of this research shows that only policy deviden and profitability has significant effect to capital structure, and then size company has unsignificant efect to capital structure.Keywords: Capital Structure, Policy Deviden, Profitability and Size Company
PENGARUH PENGALAMAN, PENGETAHUAN, AUDIT TENURE DAN PEER REVIEW TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Batam, Padang dan Medan) Nova Wulandari; Rasuli '; 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

Audit is a process to reduce the information contained in consistencies between managers and share holders. So the company should be more critical in choosing Public Accounting Firm to the financial statements audited by a public accountants a report that is free from material misstatement, be credible. There fore, we need a professional services independent and objective public accountants to assess the fairness of the financial statements presented by management. This study aimed to examine the effect of experience, knowledge, audit tenure and peer review of audit quality in the public accounting firm in Pekanbaru, Batam, Padang and Medan. The sampling technique using purposive sampling. Data collection methods conducted by using a questionnaire. The data collected will be analyzed using multiple linear regression. The results showed that the experience, knowledge, peer reviewed significant effect on audit quality. While no effect exhibited significantly audit tenure on audit quality produced by a public accountant. The amount of donations influence the experience, knowledge, audit tenure and peer review of audit quality by 59%.Keywords: Experience, Knowledge, Audit Tenure, Peer Review and Quality Audit
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating Pada Perusahaan Consumer Goods Industry di Bursa Efek Indonesia Tahun 2010-2012 Azwir, Ayu Adriany; ', Zulbahridar; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The company was established with the aim to prosper company owners or shareholders. This goal can be achieved by maximizing the value of the company. Value of the company is a condition that has been achieved as a description of public confidence in the company through a process activity for several years, that is since the company was founded until now. This study aims to obtain empirical evidence about the effect of capital structure on firm value with the growth of the company as a moderating variable.This research was conducted in the consumer goods industry companies listed in Indonesia Stock Exchange.This study uses the data in the period of 2010 to 2012. Sampling technique is to use a purposive sampling method, that is by using certain criteria. Determination of the criteria necessary to determine that the sample selected samples will provide the data needed in the analysis process. The analysis used is multiple regression analysis (multiple regression) with the enter method using SPSS statistical software version 17.00.The results of this study indicate that the variables shown to influence the growth of the company enterprise value (p <0.05) β = 3,011, while the variable capital structure does not affect the value of the company. While the effect of capital structure on firm value with growth companies as moderating variables also have a significant effect seen on the significance of F at 6.124 and 0.04 (<0.05). The amount Adjested R Square is equal to 0.163 berari capital structure and company growth can explain the value of the company amounted to 16.3%. and the remaining 83.7% is explained by other variables not examined in this study.Keywords: Value Company, capital structure and the Company's growth.
PENGARUH INDEKS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DI IICG DARI TAHUN 2007-2010 Raissa Resti Fauzi; 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 is aimed to determine the effect of the index of corporate governance on the company’s financial services from IICG in 2007-2010.The indicator Of index of corporate governance was measured with CGPI (Corporate Governance Perception Index) based on the report that released by IICG (Indonesian Institute for Corporate Governance) and the variable that used as indicators of financial services of the company were Return of Equity (ROE) and Return of Investment (ROI). The statistic method was used in hypothesis testing is simple regression with help of SPSS 20.00. The sample of this research were the companies that sequentially following the survey that held by IICG and already publish financial statement from 2007-2010.The result of this research showed that index of GCG influence ROE partially, but not ROI.Keywords : Index Good Corporate Governance (GCG), Return on Investment (ROI), Return on Equity (ROE.
Analisis Tingkat Kebangkrutan Model Altman, Foster, dan Springate Pada Perusahaan Property and Real Estate Go Public di Bursa Efek Indonesia (Periode 2008-2011) Wibisono, Rizky Teguh; Dp, Emrinaldi Nur; ', Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study purpose to determine whether there are differences among Altman model, Foster model and Springate model in forecasting bankruptcy, and to find out which bankruptcy prediction models has the most excellent implementation on company property and real estate in Indonesia. Comparison of those three 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 companies in the Indonesia Stock Exchange.The population used is a property and real estate companies listed on the Indonesia Stock Exchange period 2008-2011. The sampling technique is porposive sampling with a total sample obtained by 18 companies. Paried sample t-test used to examine differences among Altman, Foster and Springate models in predicting bankruptcy.The result from this research showed that there is no statistical difference between Altman and Foster models in 2008-2010, but it occurs in 2011. Next, ther is a statistical difference between Altman and Springate models in 2008-2011, but it is not going on between Foster and Springate models. So, Springate model is the best way in a prediction of bankruptcy.Keywords: Bankruptcy, PredictionModels, Financial Ratios, Financial Statement
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sonya Mawariani Putri; Desmiyawati &#039;; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The data used in this research are company listed in Bursa Efek Indonesia (BEI) in the year 2009-2012. The factors used on this research are KAP size, size of client companies, growth companies, FinancialDistress, and audit opinion. Sampling was purposive sampling method that produced 20 companies sample. Hypotesis testing on this research was done by the logistic regression analysis.The analysis showed that the type of KAP, size of client companies, and audit opinion significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. growth companies (as measured by total assets) and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: Auditor Switching, KAP size, size of client companies, growth companies, Financial Distress, and audit opinion.
Pengaruh Pengawasan Fungsional Dan Akuntabilitas Publik Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada SKPD Provinsi Riau) Yulia Petra Harvianda; Raja Adri Satriawan; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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One important element of good government is the absence of public accountability, in addition to transparency, rule of law, and regulations. Therefore, supervision is an essential element in the process of government management, has a strategic role for the realization of public accountability in the governance and development. One is the performance of the government on regional work units.This study aims to determine the effect of Functional Control and Public Accountability to the Local Government Performance In SKDP Riau Province. Respondents in this study are numbered 38 people. The type of data used is the data in the form of the data subject with the method of data collection using questionnaires. The method of data analysis used in this study is a multiple linear regression (multiple regression) with the help of Statistical Product and Service Solution (SPSS) software version 19.0.The results of this study showed both partial and simultaneous monitoring of functional variables significantly influence the performance and accountability of local government, because in the world of government, every part of government must be right people, which has competence in accordance with the predetermined qualification. While the coefficient of determination shows all variables of independently functional oversight and public accountability used in this study provide a contribution of 15.2% to the dependent variable of local government performance. While the remaining 84.8% describe other independent variables were not included in this study.Keywords: functional oversight, public accountability and performance of local government.
Pengaruh ukuran perusahaan, solvabilitas dan reputasi kap terhadap audit delay pada perusahaan property & real estate di Bursa Efek Indonesia periode 2009-2012 Indah Permata Sari; Raja Adri Satriawan; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to analyze the effect of firm size, solvency and reputation of the firm to audit delay in property & real estate companies in Indonesia Stock Exchange Period 2009-2012.The population in this study are all property and real estate company listed on the Indonesia Stock Exchange (IDX) 2009-2012. The population was 52 companies, but based on the above criteria there are 49 (forty nine) companies. Analysis of data using multiple linear regression.The study states that the size of the company does not have a significant impact on audit delay. It can be seen from the t value (0.649) obtained is smaller than t-table (1.973), the independent variable has no effect on the dependent variable so that the first hypothesis (H1) is not acceptable. Debt to Equity Ratio has a significant effect on audit delay. It can be seen from DER variable t value (2.449) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable, thus the first hypothesis (H2) is acceptable. Public accounting firm's reputation has a significant impact on audit delay. It can be seen from the t value (2.117) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable so that the third hypothesis (H3) is received.Keywords: Company Size, Debt to Equity Ratio, Reputation Public Accounting Firm, Audit Delay
PENGARUH INTEGRITAS, KEAHLIAN AUDIT, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang, dan Batam) Putri Rachmiaty; Kirmizi &#039;; Azhari &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to determine the effect of integrity, audit expertise, competency, and independency, positive effect on audit quality. In this study, researchers examined the quality of audits in Public Accounting Firm (KAP) in the city of Pekanbaru, Padang, Batam and using independent variable , namely integrity, audit expertises, competency, and independency.The population in this study were all auditors working at the firm in the city of Pekanbaru , Padang, and Batam. Sampling was done by using purposive sampling method, and the total sample of 70 respondents. The primary data collection method used was a questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques.The results of testing the hypothesis in this study indicate that the integrity, audit expertise, and the independency of positive and significant impact on audit quality. While the competency variable had no significant effect on audit quality significant level of α < 0,05. Simultaneously, all independent variables are positive and significant impact on audit quality significant level of α < 0,05.The degree of influence the value of (R2) by all independent variables are 46,8% and 53.2% influenced by other variables.Keywords : independency, competency, audit expertise, integrity, audit quality.
Pengaruh return on equity (roe), cash ratio (cr), debt to equity ratio (der) dan earning per share (eps) terhadap dividen payout ratio pada perusahaan jakarta islamic index yang listing di bei Periode 2008-2012 Oleh: Junaidi &#039;; Azwir Nasir; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine the effect of the return on equity (ROE) , cash ratio (CR) , debt-to- equity ratio (DER) and earnings per share (EPS ) affect the dividend payout ratio simultaneously and partially to the company's dividend payout ratio (DPR) in jakarta islamic index IDX listings in the period 2008-2012 . The sample in this study is a company Jakarta Islamic Index are listed on the Stock Exchange from 2008 - 2012 sebanyak 23 companies .The analytical method used is regression analysis.Priod to the statistical t-test againts multiple rergression equation, the test is done first classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticityThe results of this study stated partially ROE significantly affect Parliament variable with a P value 0.029 . While the cash ratio ( CR ) , debt-to- equity ratio ( DER ) and earnings per share ( EPS ) does not affect the dividend payout ratio .Adjusted R Square shows the value of 0.024 . This indicates that 2.4 % of DPR influenced by determinant variables in the model while the rest is explained by other variables not included in the model , it is necessary to add other variables that influence the House so as to have maximum results and adequate .Keywords : Return On Equity (ROE), Cash Ratio (CR), Debt To Equity Ratio (DER) Dan Earning Per Share (EPS) Terhadap Dividend Payout Ratio (DPR)

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