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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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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPRITUAL, DAN KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI Herli, Fauzi; ', Kamaliah; Silfi, 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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Abstract

This research aims to know Empirically emotional quotient influence, the intelligence intellectuals, intelligence and spiritual intelligence to understanding accounting. This research data collection for using questionnaires . Questionnaire distributed, at 4 Universities that are in Pekanbaru, Riau University , University of Islam, Universitas Islam Negeri Riau Suska Riau, and University of Yellow Lancang, with the number of respondents each of them as much as 50 respondents every University. Based on the result to disseminate kuesionir collected sebanyak 132 questionnaires that can be processed. Data analysis done by using computer programs that help SPSS (Statistical Package For Social Science) Versi. 0.17 . A tool for analysis that used in this research multiple regression analysis is a double.Results of the study showed that the emotional quotient, the intelligence intellectuals, the intelligence and spiritual intelligence social influence on the understanding accounting. With the significant emotional quotient 0,000, intellectual 0,000, intelligence spiritual 0,029 and 0,000 social intelligence. The alpha of 0.05 . The R Square of 0.97 which means 97% independent software vendors variables affect the interplay between, while the rest of 3.0 percent is influenced by other factors outside this discussion such as teenage learning, attending seminars, training and also activities outside class, etc.Keywords : Emotional Quotient. Intellectual, the intelligence Spiritual, intelligence , understanding Accounting.
Pengaruh tingkat kepuasan pelayanan, pemahaman perpajakan, keadilan perpajakan, sanksi perpajakan dan kesadaran perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi pada kpp pratama senapelan Pekanbaru Akromi Khairina Asbar; Ruhul Fitrios; Rusli '
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 was investigated the satisfaction services,understanding, justice, tax penalties and tax awareness to individual taxpayers. This study is a replication of Hanna (2008) study. It also intended to test the results of the previous study in different contextThis research use samples of Individual taxpayer underpayment in Pelayanan Pajak Kota Office Pekanbaru City Senapelan. This research use 100 samples of Individual taxpayer underpayment in Pelayanan Pajak Kota Office on Pekanbaru City Senapelan selected using purposive sampling method. The criteria of purposive sampling method individual taxpayers registered in Pekanbaru City Tax Office with the characteristics listed underpayment during year period 2009 until 2012. The statistical method uses in this research are multiple regressions by means of SPSS version 17.0The results indicate that satisfaction services, understanding, justice, taxpenalties have positive influence and significance to individual taxpayers. While tax awareness have positive influence and does not significance to individual taxpayers.Keywords : satisfaction services, understanding, justice, tax penalties, tax awareness, individual taxpayers
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN PENGANGGARAN, POLITIK PENGAGGARAN, DAN INFORMASI PENDUKUNG DENGAN TRANSPARASI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS Elfrina, Lidya; 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

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Abstract

This study aims to determine the effect of the capacity of human resources, budgeting, planning, budgeting politics, and supporting information to the public as a moderating variable transparency to sync documents the local budget (budget) with the Public Policy Budget document (KUA) preliminary budget ceiling (PPAS ). The study population was a board member and officer / employee involved in the preparation of the Work Plan and Budget (RKA) Regional Working Units (on education) totaled 23 on education. The sampling technique using purposive sampling. Pengumpulam methods of data is the questionnaire. Analysis using multiple regression t test.The results of this study it is concluded that in partial capacity of human resources, budgeting, planning, budgeting politics, and supporting information berpengaruh significantly to the synchronization of the budget document by document KUA-PPAS. Test results indicate that the interaction of the Public Transparency can not moderate the relationship between human resource capacity, political budgeting, and supporting information to the budget document synchronization with KUA-PPAS documents, while the test results public transparency interactions may moderate the relationship between budgeting planning to synchronize with the budget document KUA-PPAS documents.Keywords: budget, KUA-PPAS, Human Resource Capacity Planning Budgeting, Politics Budgeting, Information Supporters, Transparency Publik
The Influence of Measures Supervision on Performance of the Internal Auditors to Work Motivation as an Intervening Variable (Studies in Riau Province Representative BPKP) Ayu Januar, Halimah Fahmy; Anugerah, Rita; ', Rusli
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 how actions influence the performance of the internalauditor supervision through work motivation. The population of this study is that the internal auditors work in BPKP Representative Office of Riau Province. Total respondents in this study is 74 respondents (64.3%). Methods of data collection in this study is the use of survey method and deliver directly by sending a questionnaire to 115 pieces staffing subsection BPKP Representative Riau Province. The method of data analysis used in this study is to use the technique of path analysis (path analysis) is similar to multiple regression analysis yet done gradually with the help of software SPSS version 17.0. The results of this study indicate that the act of supervision and motivation direct and significant impact on the performance of the internal auditors. The results of this study also showed that motivation does not work mediate the relationship between measures of supervision with the performance of internal auditors.Keyword : Measures Supervision, Work Motivation and Performance of the Internal Auditors
1 ANALISIS PENGARUH PERTUMBUHAN ASSET, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Ayulestari; Kirmizi '; 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 aimed to examine the effect of asset growth, profitability, sales growth and dividend policy on funding decisions at companies listed on the Indonesia Stock Exchange. With samples are 26 companies listed in Indonesia Stock Exchange (BEI) in the year 2007-2012. The analytical method used is multiple regression analysis. Before the t test statistic for multiple regression equation, the test is done first classical assumption of data normality, autocorrelation, multicollinearity and heteroscedasticity. Once the data is free from classical assumptions, then the hypothesis test using the t test to see the effect of each independent variable on the dependent variable partially. Based on the analysis, it is known that the growth in assets, profitability, and sales growth proved significant effect on DER. The dividend policy of no significant effect on DER. The coefficient of determination is a study in which 58.2 % 42.8 % further change in the dependent variable that is influenced by other variables not included in this study. Keywords : Debt to Equity Ratio, Asset Growth, Profitability, Sales Growth, Dividend Policy
Pengaruh pengalaman kerja, etika, integritas, dan motivasi terhadap kualitas audit (Studi empiris pada auditor BPKP Provinsi Riau) Ridho Hidayat; 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 work experience, ethics, integrity and motivation auditors on audit quality on BPK auditors Riau Province.The population in this study were all fixed auditors totaling 118 auditor remains in office working BPK Riau Province. Researchers determined with a purposive sample/judgment sampling that is, all the auditors still numbering 118 people in Riau BPK office working on the inspection or audit in 2014. Analytical method used is multiple regression analysis to test the hypothesis. The results showed that only work experience, ethics, and integrity that has a positive effect on audit quality, while motivation negatively affect audit qualityKeywords: Quality audits, work experience, ethics, integrity, motivation auditors.
Pengaruh tekanan ketaatan, independensi, kompleksitas tugas dan etika terhadap audit judgment Rachmat Handani; Zirman '; 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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This research aimed to examine the effect of obedience pressure,independence, task complexity and ethics toward audit judgment. This research was carried out at Pekanbaru and Padang. The population in this research were Public Accountant Office in Pekanbaru and Padang as much 12 Offices. The sample in this research was senior and junior auditor working in Public Accountant Offices in Pekanbaru and Padang. Data collected by questionnaire distributed directly to the auditor as much 60 questionnaires and only 48 questionnaires replayed. Data analysis used multiple linear regression method with SPSS version 17.The result of this research showed that obedience pressure significantlyaffect audit judgment, independence significantly affect audit judgment and ethics significantly affect audit judgment, but task complexity didn’t significantly affect audit judgment taken by auditor.Key word : Obedience Pressure, Independence, Task Complexity, Ethics, Audit Judgment
Pengaruh opini audit tahun sebelumnya, kondisi keuangan dan auditor client tenure terhadap opini audit going concern dengan ukuran perusahaan sebagai variabel kontrol (Studi empiris pada Perusahaan Automotive and Components yang terdaftar di BEI Bernandus Hutajulu; Restu Agusti; Alfiati Silfi
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 audit opinion prior year, financial condition, auditor client tenure on going concern audit opinion with firm size as a control variable. Its population is a automotive and components company registered in Indonesian Stock Exchange in 2010-2012. There is 16 companies in the sample with purposive sampling technique. The Method of analysis used in this study is logistic regression with sofware SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for logistic regression is examine overall model fit and hypothesis. The results of the tests performed in this study shows that the audit opinion prior year, financial condition, auditor client tenure and firm size does not significantly influence going concern audit opinion. This suggests that many other factors that affect the going concern audit opinion. Keywords : Audit Opinion Prior Year, Financial Condition, Auditor Client Tenure, Firm Size, Going Concern Audit Opinion.
Pengaruh Tingkat Perputaran Modal Kerja Truktur Modal dan Ukuran Perusahaan, terhadap Profitabilitas Pada Perusahaan Whole Sale and Retail Trade di Bursa Efek Indonesia Periode 2008-2011 Titin Waseri; Kirmizi '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research aimed to significantly influence the working capital turnover, debt to equity ratio (DER) and firm size affect the profitability of whole sale and retail trade companies are listed at Indonesia Stock Exchange for period from 2008 until 2011. The Model which used in this research is multiple linear regression. Data was obtain from 23 whole sale and retail trade companies as the sample in research in Indonesian Stock Exchange during the period of 4 years in a row. The data is processed by using SPSS for windows version 17. The results of this research can be concluded that the working capital turnover and firm size have a significant effect on profitability. While invendebt to equity ratio (DER) no effect on profitability. The result of simultant test, working capital turnover, debt to equity ratio (DER) and firm size have significantly influence profitability.Keywords : Working Capital Turnover, Debt to Equity Ratio (DER), Firm Size, Profitability
Pengaruh Rasio Likuiditas,Rasio Profitabilitas dan Rasio Pasar terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam Indeks LQ 45 Di Bursa Efek Indonesia Siska, Noviarma; Agusti, Restu; Basri, Yesi Mutia
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 liquidity ratio is used to measure the company's ability to meet obligations to parties outside the company or within the company that have matured. If the company is able to meet its obligations, the company said in a liquid state. Current Ratio (CR) is a ratio to measure a company's ability to pay short-term obligations or debt immediately due at the time billed as a whole .The ratio is the ratio of profitability to assess the ability of the company to make a profit. The results of these measurements can be used as an evaluation of the performance of management, whether they are working effectively or not. Return on Assets is a measure of a company's ability to generate profits with all the assets owned by the company (Kasmir 2008). Return on equity is a financial analysis tool for measuring profitability. This ratio measures the company's ability to generate profits based on certain capital. Return on equity is a profitability measure from the point of view of shareholdersMarket ratio is a ratio that is often used in special and capital markets that describes a situation or state of the company's achievements capital market (Harahap, 2004). Price Earning Ratio (PER) is a way of measuring how much investors assess corporate profits generated. Darmadji and Fakhrudin (2006) Price Earning Ratio (PER) describe the market appreciation of the company's ability to generate profits. Price Book Value (PBV) is a ratio used to measure the market performance of the stock market price of the book value (Ang, 1997). According Ratnasari (2003) Value Price Book Value (PBV) which indicates greater market price of such shares higher as well.Keyword : Stock Returns

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