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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Noni Oktafiana; Taufeni Taufik; Rofika '
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

Penelitian ini menguji Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur listing Perusahaan, Reputasi Auditor, dan Ukuran Dewan Komisaris Terhadap Ketepatan Waktu Corporate Internet Reporting. Populasi dalam penelitian ini adalah perusahaa manufaktur yag listing di BEI pada tahun 2011. Teknik pemilihan sampel adalah purposive sampling. Dari 187 perusahaan, terdapat 54 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa variabel Ukuran Perusahaan, Umur listing Perusahaan, dan Reputasi Auditor sebesar 0.037; 0.036; 0.036 < 0.05 yaitu menunjukkan bahwa memiliki pengaruh signifikan terhadap Ketepatan Waktu Corporate Internet Reporting. Sedangkan variabel Profitabilitas, Likuiditas, Leverage, dan Ukuran Dewan komisaris menunjukkan hasil sebesar 0.915; 0.464; 0.981; 0.728 > 0.05 menunjukkan bahwa tidak memiliki pengaruh signifikan terhadap Ketepatan Waktu Corporate Internet Reporting. Kemampuan variabel independen menerangkan Ketepatan Waktu Corporate Internet Reporting sebesar 35.5% sedangkan sisanya 64.5% dipengaruhi oleh faktor-faktor lain seperti Penerbitan saham, Kepemilikan Publik, Tipe Industri, Foreign Listing, dan Role Duality.Kata kunci : Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur listing Perusahaan, Reputasi Auditor, Ukuran Dewan Komisaris Dan Ketepatan Waktu Corporate Internet Reporting
Analisis Pengaruh Rasio Keuangan Risk Based Capital dan Early Warning System Terhadap Harga Saham (Studi Empiris pada Perusahaan Asuransi yang Listing di BEI tahun 2008 - 2012) Hapsari, Tania; ', Desmiyawati; 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

This research aimed to examine the effect of Financial Risk Based CapitalRatio and Early Warning System consisting of; Claims Expense Ratio, Liquidity Ratio, Agents Balance to Surplus Ratio and Growth Rate on Stock Price Premiums on insurance companies listed on the Stock Exchange in 2008-2012. The population in this research is the insurance company listed on the Indonesia Stock Exchange in the year 2008-2012. There are 11 insurance companies listed on the Indonesia Stock Exchange in the year 2008-2012. Based on purposive sampling method was obtained 9 Insurance companies as samples in this study. This research was conducted with the multiple linear regression method, the processing of data using SPSS for Windows version 20. The result of this research showed that liquidity ratio significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. But the risk-based ratio, the ratio of claims expenses, agents balance to surplus ratio and the ratio of premium growth did not significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. As for the test results showed that the coefficient of determination value of Adjusted R2 of the model research was 0.763. The condition means that the independent variables are risk-based capital ratio, the ratio of claims expenses, liquidity ratio, the ratio of agents to balance the surplus and premium growth rate of 76% has effect on the dependent variable is the stock price on the insurance companies listed on the Stock Exchange in 2008 -2012. As for the rest, 24% are influenced by variables or other factors not examined in this research.Keywords: Financial Risk Based Capital Ratios, Financial Ratios EarlyWarning System,Claims Expense Ratio, Liquidity Ratio, AgentsBalance to Surplus Ratio, Premium Growth Ratio, Stock Price.
Pengaruh Perputaran Persediaan Barang Jadi, Debt To Equity Ratio, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Food and Beverages yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Febi Nurindah Sari; Kirmizi Ritonga; Nur Azlina
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

Income or profit is one of the main objectives the establishment of any business enterprise. Without profit, the company can not be a going concern. The survival of the company (going concern) is influenced by the profitability of the company itself. Profitability illustrates the company's ability to profit through all abilities. The purpose of this study was to analyze the effect of independent variables (Inventory Turnover Period, Debt to Equity Ratio, Sales Growth) on the dependent variable is Profitability (NPM). Based on the results of the discussion over the whole hypothesis testing are: 1) There is no significant Effect of Finished Goods Inventory Turnover on Net Profit Margin, 2) There is no significant Effect of Debt to Equity Ratio on Net Profit Margin. And 3) There is no significant Effect of Sales Growth on Net Profit Margin.Keywords : Finished Goods Inventory Turnover, Debt To Equity Ratio, Sales Growth and Profitability
PENGARUH PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris Pada Perbankan di Pekanbaru) Theresa Festi T; Andreas &#039;; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The purpose of the research was to analyse about the influance of internal audit role consist of independence, professional proficiency, scope of work, performance of audit work, and management of internal auditing department toward fraud prevention. Total respondent which used in this research ware 51 respondents (85 %) .The samples in this research was internal control system and internal auditor whose work in branch bank’s Pekanbaru. This research was used survey methods which used quisioner instrument. The analyzing method was Simple Linier Regression methods. The result of the study indicated the internal audit role influenced toward fraud prevention . It meant that the internal audit role was better, as result the fraud prevention became increasing. The coefficient of determination (R2) in this research were 0.467. It meant that 46,7% fraud prevention was influenced by the internal audit role.Keywords : The Internal Audit Role, Prevention of fraud
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEPUTUSAN KEUANGAN DAN NILAI PERUSAHAAN PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurfitri Apriliani; Restu Agusti; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The aimed of this study is to investigate the effect of ownership structure to funding decisions, investment decisions, dividend policy and company value. The Sample in this research are 22 companies of the LQ 45 Company in Indonesia Stock Exchaange (IDX) so that the total sample period 2011-2012 amounted to 44 research data. This research uses multiple regression analysis with the SPSS program version 19.0. The result of this study found that managerial ownership have a significant effect on funding decisions, while institutional ownership has no significant effect on funding decisions. Ownership structure have a significant effect on dividend policy and ownership structure have a significant effect on company value. The magnitude of the effect managerial ownership on funding decisions is equal to -0,975. The magnitude of the effect institutional ownership and managerial ownership on dividend policy is equal to -1,818 and -0,04. While the magnitude of the effect institutional ownership and managerial ownership on company value is 1,772 and 0,202.Keywords: Funding Decisions, Investment Decisions, Dividend Policy, Company Value, Institutional Ownership and Managerial Ownership.
Analisis Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan yang tergabung dalam Jakarta Islamic Index di Bursa Efek Indonesia (BEI) tahun 2009-2012 Hutasuhut, Mastipa Hany; Ratnawati, Vince; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sruktur aktiva, pertumbuhan aktiva, profitabilitas, Operating Leverage, ukuran perusahaan, likuiditas terhadap struktur modal. Populasi pada penelitian adalah seluruh Perusahaan Jakarta Islamic Index di Bursa Efek Indonesia (BEI) tahun 2009-2012. Metode pemilihan sampel menggunakan metode purposive sampling. Pengolahan data dilakukan dengan metode regresi linier berganda (multiple regression0 untuk memperlihatkan bagaimana variabel independen mempengaruhi variabel dependen. Hasil pengujian hipotesis pertama menunjukkan terdapat pengaruh yang signifikan antara Struktur Aktiva terhadap Struktur Modal, pada hipotesis kedua menunjukkan tidak terdapat pengaruh yang signifikan antara Pertumbuhan Aktiva terhadap Struktur Modal, pada hipotesis ketiga menunjukkan terdapat pengaruh yang signifikan antara profitabilitas terhadap Struktur Modal, pada hipotesis keempat menunjukkan tidak terdapat pengaruh yang signifikan antara operating leverage terhadap Struktur Modal, pada hipotesis kelima menunjukkan terdapat pengaruh yang signifikan antara ukuran perusahaan terhadap Struktur Modal, pada hipotesis keenam menunjukkan terdapat pengaruh yang signifikan antara likuiditas terhadap Struktur Modal. Berdasarkan perhitungan nilai koefesien determinasi (R2) sebesar 0.313. Hal ini menunjukkan bahwa Struktur Aktiva, Pertumbuhan Aktiva, profitabilitas, operating leverage, ukuran perusahaan dan likuiditas secara simultan memberikan pengaruh sebesar 31.30% terhadap Struktur Modal.Kata Kunci : Struktur Aktiva, Pertumbuhan Aktiva, profitabilitas, operating leverage, ukuran perusahaan, likuiditas dan Struktur Modal.
Pengaruh Budaya Organisasi, Kepuasan Kerja Dan Pengendalian Intern Terhadap Kinerja Instansi Pemerintah Kota Pekanbaru Annisa, Cahya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aims to look at examine empirically the effect of the influence of organizational culture , job satisfaction, internal control of the performance of government agencies in the city of Pekanbaru . This study uses primary data from the original data from the original sources by using a questionnaire. Data analysis methods used to perform hypothesis testing is multiple regression analysis. Previously conducted analysis, each variable tested the data reliability. Based on the analysis,it is know that organizational culture , job satisfaction, internal control of the performance of government agencies in the city of Pekanbaru to the coefficient of determination is 0.661 which shows the influence of the independent variables used in the model study of audit planning as the dependent variable was 66.1 % . Meanwhile , 33.9 % more changes to the audit plan is still influenced by other variables not included in this study .Keywords : Organizational Culture , Job Satisfaction , Internal Control , Agency Performance
Pengaruh Pengangaran Berbasis Kinerja, Pengawasan Preventif dan Pengawasan Detektif Terhadap Efektifitas Pengendalian Anggaran (Studi Empiris Pada Satuan Kerja Perangkat Daerah di Kabupaten Pelalawan) Pratama, Dafitra; ', Desmiyawati; ', Rofika
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 Effects of Performance-Based Budgeting, Monitoring and Control Preventive Detective on Budgetary Control Effectiveness survey on the Lokal Government unit (SKPD) district at Pelalawan of Riau province as the research object. The population used in this study was 26 on the Lokal Government unit (SKPD) district at Pelalawan of Riau Province, the sample is in the Environment Agency and the Department SKPD district at Pelalawan of Riau Province with 82 respondents consisting of Echelon III and IV. This type of data is the primary data collection method of data using questionnaires. The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of SPSS software version 19.0. The results of this study indicate that the variable performance-based budgeting does not effect the effectiveness of the Budget Control has a value of 0.079 with a significant regression coefficient of 0.418 (P> 0.05), no effect Preventive Monitoring the effectiveness of the budgetary control has a value of 0.023 with a regression coefficient of 0.532 significant ( p > 0.05 ), Surveillance Detective has a value of 0.422 with a significant regression coefficient of 0.000 ( p < 0.05 ) effect on Budgetary Control Effectiveness. Rated R square of 0.342 ( 34.2 % ) of independent variables in this study were able to influence the dependent variable. 0.658 while the rest ( 65.8 % ) describe other independent variables that are not observed in this study.Keywords: Performance-Based Budgeting, Monitoring Preventive, Detective Control, Budgetary Control Effectiveness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia 2009-2011) Miswandi &#039;; Emrinaldi Nur Dp; Julita &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study is aimed to examine the factors that influence the dividend payout ratio (DPR) on companies listed in Indonesian Exchange. These factors, such as return on equity, cash position, debt to equity ratio, degree of operating leverage, and taxe rate. The population is all of company listed on the Indonesia Stock Exchange in 2009-2011. With purposive sampling technique obtained a total of 82 companies in the sample of total population 464 companies. Types of data using secondary data from financial statements. Data analysis method used is multiple regression analysis with the help of software SPSS version 17 (Statistical Product and Service Solution version 17). The test data used is a partial hypothesis test (t), simultaneous hypothesis testing (f), and the coefficient of determination (R2). The results show that of the five hypothesis proposed, only three variables have influence of dividend payout ratio, its return on equity (sig = 0.095), cash position (sig = 0.020) dan debt to equity ratio (sig = 0.008). while two other variables is degree of operating leverage (sig = 0.748) dan taxe rate (sig = 0.166) doesn’t have influence of dividend payout ratio. Based on the test result of the coefficient determination, the value of the Adjust R Square is 12.9% while the remaining 87.1% is influenced by other variables that are not included in this study.Keywords: Return on Equity, Cash Position, Debt to Equity Ratio, Degree of Operating Leverage, Taxe Rate and Dividend Payout Ratio
ANALISIS PENGARUH UNSUR-UNSUR INTERNAL CONTROL SYSTEM TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pelalawan) Aini, Nurniatul; 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 aimed to examine the effect of variables that are included in the elements of the Internal Control System, such as Competence of government officials, financial accountability Applied, Information Technology Utilization, decision authority and obedience to the laws and regulations to Performance Accountability Government. The population in this study were all SKPDs Pelalawan. The Sample in this study was the head of department, chief / head of section and sub-section of financial in SKPD Pelalawam by the number of respondents 86 people from 43 SKPD. Data collection method using a questionnaire. Data were analyzed using analysis methods Partial Least Square (PLS) ver.2.0 with a model inner and outer evaluation models. The results of this research showed : Competence of government officials and Obedience to Laws has a significant positive effect on performance accountability government (AKIP), while the variable application of Information Technology Utilization, financial accountability, and decision authority has no effect on agency performance accountability government (AKIP).Keywords: Performance Accountability Government, Competence government officials, financial accountability Applied, Information Technology Utilization, decision authority, obedience to the laws and regulations.

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