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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 ANTARA LABA AKUNTANSI, LABA TUNAI, DAN ARUS KAS OPERASI TERHADAP DEVIDEN KAS PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ryezky Ramayandez Azfash; Kamaliah '; 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

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Abstract

The purpose of this study to determine the influence of accounting profit, cash profit, and cas flow operation on the cash dividend wholesale and retail trade companies in Indonesia Stock Exchange. In data collections, the author collected secondary data in which companies’ financial statement from 2007-2012 periods. The methods that used to chose the sample were purposive sampling. There are 7 companies that used as a sample in accordance with the criteria of purposive sampling. In the analysis, accounting profit, cash profit, and cash flow operation as variable independent and cash dividend as variable dependent. The results of the analyisis showed accounting profit give influence in the companies’ decision making to distribute cash dividend on the next period compared cash profit and cash flow operation. Keywords: Accounting profit, cash profit, cas flow operation, cash dividend.
Analyse Profitability, Asset Growth, Deviden Payement, Interest Rate and Inflation Rate to Capital Structure of Consumer Goods Companies listed in Indonesian Exchange for period 2009-2011 Lasni Herti Suryani; Zulbahridar '; 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

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Abstract

This research is done to give empiric proof about the effects of profitability, asset growth, deviden payment, interest rate and inflation rate to capital structure of consumer goods companies listed in Indonesian Stock Exchange for period 2009-2011. The population of this research are 33 consumer goods companies that is used as samples in this research. The analytical method used in this research is multiple linear regression with the help of SPSS program ver. 17,0. From the test result, regression simultan test (test F) shows that all independent variables (profitability, asset growth, deviden payment, interest rate and inflation rate) have significant effect to capital structure variable , partial regression tests (test T) shows that asset growth variable and deviden payment have significant effect on capital structure variable. The effect caused by this four independent variables all together with the dependent variables is 31,60%, while the rest of 68,40% is affected by other variables that is not include in this research. The result of this research shows that only asset growth and deviden payment have the significant effect to capital structure, while the other variables (profitability, interest rate and inflation rate) have insignificant effect to capital structure. Keywords: Capital Structure, Profitability, Asset Growth, Deviden Payment, Interest Rate, and Inflation Rate
Effect of Total Taxable Entrepreneurs (PFM), Income Per Capita, Inflation, And Economic Growth of Revenue Service Tax Vat Office Pekanbaru Alex Sentami Putra; Amir Hasan; Azhari '
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 the amount of taxable employers (PFM). This study aimed to examine the effect of the amount of taxable employers (PFM) rate and the rate of economic growth in VAT receipts Pekanbaru city. Data used in this study is a secondary data from BPS data and LTO in Pekanbaru. The method used in this research is the study of time series for 5 years from 2008 to 2012 with monthly data units, the number of samples is 60 pieces. Hypothesis testing is performed by using linear regression analysis based on multiple hypothesis testing. result of this research indicates the amount of taxable employers, income per capita, inflation and economic growth affect the acceptance of Pekanbaru city VAT at 14.3% while the remaining 85.7% is influenced by other variables. The results of hypothesis testing found that inflation does not have a significant impact on VAT receipts Pekanbaru= 0664> 0:05. Meanwhile, the amount of taxable employers (PFM), per capita income and economic growth has a significant influence on VAT receipts Pekanbaru = 0.015 <0.05 0.007 <0.05 0.009 <0.05 level. Keywords: entrepreneur taxable amount (PFM), income per capita, inflation, economic growth, the city of Pekanbaru VAT receipts
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DERAJAT DESENTRALISASI, DAN DERAJAT KONTRIBUSI BUMD TERHADAP ALOKASI BELANJA MODAL (Pada Provinsi Kepulauan Riau) Oviliza Haryuli; Rasuli &#039;; 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 aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure. The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The statistical method used to test the research hypothesis is multiple regression using SPSS 18 software.  The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contribution
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PERILAKU ETIS TERHADAP KINERJA AUDITOR PEMERINTAH (Studi Empiris pada BPK-RI dan BPKP Perwakilan Provinsi Riau) ', Apriyanti; Taufik, Taufeni; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The study was conducted using a survey method. With the aim to find empirical evidence of the influence of emotional intelligence, spiritual intelligence and ethical behavior on the performance of government auditors. The population in the study were all auditors working on BPK - RI and BPKP Representative Riau Province . Samples taken amoundted to 35 auditors of BPK-RI and 67 auditors of BPKP Representative of the Riau Province . The type of data used is primary data by using questionnaire method of data collection . The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of software SPSS version 17:00 The results show that emotional intelligence, influence the auditor's performance with value t count 4,997, t-table 0.194 significant 0.000. Spiritual Intelligence affect the performance of thauditor with a value of 3,141 t-test, t-table 0.194 significant 0.003 and ethical behavior significantly affect the performance of the auditor with a value of 2,659 t-test, t-table 0.194 , significant 0.009. R-square value is equal to 0.565 which means that 56.5% of the independent variables in this study were able to influence the dependent variable, while the remaining 33.5% is explained by other variables not included in this study, such as: intellectual intelligence and job satisfaction.Keywords : Emotional Intelligence, Spiritual Intelligence, Ethical behavior, Performance Auditor
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern (Internal Audit) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Yensi, Desy Sefri; Hasan, Amir; Anisma, Yuneita
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 human resource competencies, implementation areas of financial accounting system and internal control system (internal audit) on the quality of financial reporting by local governments throughout the research object SKPD KuantanSingingi district numbering 26 on education. The sampling technique using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study it is concluded that the competency of human resources and the application of financial accounting systems area positively significant effect on the quality of financial reports while the variable region of the internal control (internal audit) does not affect the quality of local government financial reports. In this study the magnitude of the effect that the R2 of 0.448 or 44.8% indicated that the competency of human resources and the application of financial accounting system areas affecting the quality of financial reporting area of 44.8%, because in the world of government, every part of government must by right people, which has competence in accordance with the predetermined qualifications. So is the application of financial accounting system has an influence on the quality of the region's financial statements due to the implementation of local area financial accounting system is a medium that can support to produce reliable financial reports and are able to prepare and present the financial statements of qualified regional and meet government quality characteristics of financial statements predefined area. While by 55.2% influenced by other variables.Keywords: quality of financial reports, human resources competencies,implementation areas of financial accounting system and internal controlsystem (internal audit)
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Informasi Asimetri, Budaya Organisasi, Komitmen Organisasi,dan Ketidakpastian Lingkungan Sebagai Variabel Moderating (Studi Empiris Pada SKPD Kab. Pelalawan) Sundari Setia Wardani; Vince Ratnawati; Rusli &#039;
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 the research was examined the effect of budgetary participation on budgetary slack using information asymetry, organizational culture, organizational commitment, and environmental uncertainty as moderating variabels. Population is the Regional Working Units (SKPD) in Pelalawan. Data collected by distributing questionnaires to the respondents.This research use multiple regression analysis model by (Statistical Product Service Solution) version 17.0. The results show that the first hypothesis budgetary participation and significant positive impact on budgetary slack. Furthermore, the second hypothesis, three and four information asymmetry, organizational culture, organizational commitment and the moderating effect significant relationship with the budgetary participation budgetary slack. The fifth hypothesis failed environmental uncertainty moderate the relationship between budgetary participation and budgetary slack. Keyword :budgetary Participation, information asymetry, organizational culture, organizational commitment, environmental uncertainty, budgetary slack.
Pengaruh partisipasi penyusunan anggaran terhadap kinerja Pemerintah Daerah dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderating (studi empiris pada Kota Pekanbaru) Sisca Mutiara Sari; Kirmizi &#039;; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aims to analyze whether participation budget significantly affect local government performance, but it also aims to determine organizational commitment and leadership style can affect the relationship between budgetary participation on local government performance.  To collect data of this study, survey questionnaires are used. From 100 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 80 questionnaires. Testing in this study using SPSS software version 17 for windows.  The analysis results indicate that budgetary participation and local government performance have positive relationship and statistically significant. But organization commitment did not indirectly affect local government performance in budgetary participation. Leadership style directly affects local government performance in budgetary participation. Keywords: Participation budgeting, local government performance, organizational commitment, leadership style.
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BURSA EFEK INDONESIA Vina Kurniaty; Amir Hasan; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Auditor’s Independence issue is the main cause why companies must do auditor switching mandatorily. Many questions rise when actually there were some companies did voluntary auditor switching outside the rule of auditor switching KMK No. 359/KMK.06/2003 which has been revised to be PMK No. 17/PMK.01/2008. This research is purposed to find empirical evidences about the factors that influence manufacturing companies which are listed in BEI to do voluntary auditor switching. Variables that are used in this research are going change management (CEO), audit opinion (OPINI), financialdistress (DER), KAP size (KAP), client size (LnTA). The data being used is from real estate and Property Company which is listed in BEI in 2007-2012 period. Data collecting method which used in this research is method purposive sampling that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 14 companies. Hypothesis in this research are tested by logistic regression analytical method. The result of this study it is concluded that client size has significantly effect on auditor switching with negative direction.Otherwise, change in management, audit opinion, financial distress and KAP size do not have significantly effect on the auditor switching.Keywords: Change management, opinion audit, financial distress, KAP size, client size.
PENGARUH KEJELASAN SASARAN ANGGARAN, KESULITAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kinerja Perangkat Daerah Kabupaten Pelalawan) Yulianti, Reni; ', Hardi; ', 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 aimed to determine the effect of budget goal clarity, budget goal difficulty, accounting control and reporting system to the accountability of local government institution in Pelalawan. This study used a survey method of work units in Pelalawan. The sample was 128 respondents. The population in this study was 32 offices in Pelalawan District on education. Type of the data was primary data with the method of data collection by using questionnaires. The method of data analysis in this study was multiple regression (multiple regression) by using software SPSS version 17.0. Based on the results of simultaneous test showed that budget goal clarity, budget goal difficulty, accounting control and reporting system gave significantly affect to the accountability of government institution. The degree of influence of each independent variable on the dependent variable can be determined by doing partial test (t-test). The results showed that variable budget goal clarity, budget goal difficulty, accounting control and reporting system had a significant effect on performance accountability of government institution.Key words: budget goal clarity, budget goal difficulty, accounting control, reporting system and performance accountability of government institution

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