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Kota pekanbaru,
Riau
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 perubahan modal kerja,ukuran perusahaan dan risiko bisnis terhadap kebijakan pendanaan pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia periode 2009-2011 Bobby Sumardi; Hardi '; Sem Paulus Silalahi
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 changes in working capital, company size and business risk to the company”s funding policy on mining.The object under study is a group of mining companies listed on the Indonesian Stock Exchange (BEI) in the year 2009-2011 with some predetermined criteria,so we get the end of the study sample as many as 14 companies during the period 2009-2011. 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 heteroscedasticity. Based on the analysis,it is known that the working capital turnover and firm size no significant effect on the funding policy.Meanwhile,the business risk significantlyinfluence funding policy.The coefficient of determination is 0,11 which shows the influence of the independent variables used in the model of funding research on policy as the dependent variable was 11% while the rest 89% is explained by other variables not included in this research model.Keywords : Changes in Working Capital,Company Size,Business Risk Financing Policy
Pengaruh Intellectual Capital Terhadap Nilai Pasar Perusahaan Otomotif Yang Terdaftar DI BEI 2007-2011 Nurani, Nadiah Candra; ', Zulbahridar; ', 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

The purpose of this research is to invetegate the effect of variables physical capital (VACA), Human Capital (VAHU), and Structural Capital (STVA) on market to book value in otomotif companies in the period 2007-2011on Indonesia Stock Exchange. The data is sampled using purposive sample judgment method. Totally, there are 17 listed companies which are selected using purposive sampling method. This research is analized by multiple regression analysis, using SPSS program. The results of this research indicate that physical capital (VACA) has no significant effect on market to book value. In contrast, human capital (VAHU) and structural capital (STVA) has significant effect on market to book value during 2007-2011.Keywords : Intellectual Capital, Market Value
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Penerapan Akuntansi Sektor Publik Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Pekanbaru Mentari Cefrida S; Emrinaldi Nur Dp; Mudrika Alamsyah Hasan
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 is to examine empirically the effect of budget goal clarity, accounting control, public accounting application and compliance with laws and regulations to accountability government performance of pekanbaru. This study use questionnaire to colleting data. Four hyphotesis purpose in this research which analysist by parcial linear square. Data analysis method is using hypothesis testing of Inner Model. Previously conducted analysis, each variable tested for validity and reliability of data using smart software PLS. The result of this research showed budget goal clarity have significant effect to accountability government performance while accounting controls, public accounting application, and compliance with laws and regulations conversely. The result aslo indicate only budget goal clarity have influen to account ability for public sector.Keywords: Budget goal clarity, accounting control, public accounting implementation, adherence to the rule of law, accountability of agency performance
PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANEJERIAL INSTANSI PEMERINTAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Erica Magdalena; Vince Ratnawati; 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 objective of the study is to examine empirically the effect of public accountability, budget goal clarity and internal control to managerial performance of government in the city of Pekanbaru. The population on this study were SKPD at Pekanbaru city, and sampel was determined based on judgement sampling method with 160 respondents. Primary data were used in this research, collected with using questionnaire that sent to top and middle manager at SKPD in the region of Pekanbaru. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. The results of this study prove that public accountibility, budget goal clarity, and internal control are significantly effect the managerial performance of government in the city of Pekanbaru. The magnitude of the effect of the contribution of public accountability, budget goal clarity and internal control of the manejerial performance in Pekanbaru of 52.1 %.Keywords : Public Accountability, Budget Goal Clarity, Internal Control and Performance Manejerial
Pengaruh Situasi Audit, Etika, Pengalaman Dan Keahlian Terhadap Skeptisisme Pofesional Auditor (Studi Empiris Pada Kantor Akuntan Publik Se-Sumatera) Giovanny Vermico Aritof; Rita Anugerah; Muhammad Rasuli
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 aims to get empirical prove about influence of audit situation, ethics, experience and expetise toward auditor professional skepticism in public accounting office (KAP) in Sumatera. Population of this research is all off auditor who work at public accounting office (KAP) in Sumatera who list at Direktori Institut Akuntan Publik Indonesia (IAPI) 2014 on all province in Sumatera island. The entire polpulation was made a reserarch sample. The data obtained through the dissemination of a questionaire and based on predeterminated criteria there are 70 quesionaire that can be proceed. The data obtained were analyzed by multiple regression by using Statistical Product Services Solution (SPSS) version 17. The result of this research indicated that audit situation , ethics, experience and expertise effect on auditor professional skepticism at public accounting office (KAP) in all province on Sumatera island. The magnitude of adjusted R squareis 69,70 give the sense that the 69,70% auditor proffesional skepticism influence by audit situation , ethics, experience and expertise, whereas 30,30% influence by other variable.Keywords : Auditor Professional Skepticism, Audit Situation , Ethics, Experience and Expertise
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2011 Zahrawani '; Amries Rusli Tanjung; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The purpose of this research is to find out empirical evidence of the affectof corporate governance mechanisms and firm size to earnings management in manufacturing companies. The variable examined in this research is institutional ownership, managerial ownership, proportion of independent board of commissioners, board of commissioner, audit committee, audit quality were measure by industry specialize audit firm, and firm size. Earning management measured with real earning management. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange on period of 2009-2011. Total sample in this research are 43 companies that selected with purposive sampling method. The analysis method of this research using multiple regression and statistic descriptive. The results of this research indicate that proportion of independent board of commissioners and quality were measure by industry specialize audit firm, had significant influence to earning management. Whereas institutional ownership, managerial ownership, board of commissioner, audit committee and firm size had not significant influence to earning management.Keyword : Earnings Management, Institutional Ownership, ManagerialOwnership, Proportion of Independent Board of Commissioners, Board of Commissioner, Audit Committee, Audit Quality were measure by Industry Specialize Audit Firm, Firm Size
Pengaruh profesionalisme, gaya kepemimpinan, lingkungan kerja dan kecerdasan emosional terhadap kinerja pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Indragiri Hilir Zulfardiansyah NS; Vince Ratnawati; Yesi Mutia Basri
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 was to determine the effect of professionalism, leadership style, work environment and emotional intelligence on the performance of financial manager in SKPD regency Indragiri Hilir. The sample of this research amounted to 80 people , while the population of this research is a financial manager in the enviroment SKPD regency Indragiri Hilir. The data was collected using a questionnaire which was then analyzed by multiple regression linier. The results show that the professionalism, leadership style, and emotional intelligence have a significant effect on the performance of financial manager in SKPD regency Indragiri Hilir, whereas no significant effect on the work environment. Donations effect of independent variables on the dependent variable is equal to 65.9 % .Keywords : financial manager Performance , Professionalism , Leadership Style , Emotional Intelligence and Work Environment
Pengaruh kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik terhadap kinerja manajerial Satuan Kerja Perangkat Daerah (Studi empiris pada SKPD Pemerintah Kota Pekanbaru) Wahyuni, Rizka; Rasuli, Muhammad; Diyanto, Volta
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 know whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountability
Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2010) Arief Reyhan; Zirman '; 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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This research is aims to detemine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of earnings. The uadit committee of the measured variabels based on the number of member on the company, assymetry of information measured by the Bid ask spread, the size of company is measured by total asset log,profit growth id measured by subtracting the profit period right now with a profit of previous period are then divided by the previous period profit,profitability is measured using Return On Asset (ROA). Dependent variabel quality of profit measured by Ernings response Coefficient n(ERC). The research sample is a manufacturing company of 32 listings in BEI 2009-2010. And using sample techniques with purposive sampling. Multiple linear regression a statistical analysis using the enter methode to test examiine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of Earnings. The result of this research show that only the size of the company, profit growth, profitability effect on the quality of Ernings.while the two other independent variable namely audit committee and assymetry information has no effect on the quality of earnings. This can be seen in the value of R Square is only 42,5 % means there is still other variable that have a relationship with the company’s earnings quality ammounted to 57,5 % which can be included in the next research.Keywords : Audit committee, The Information assymmetry, Size of the Company, Profit Growth, profitability , Quality of Ernings
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BURSA EFEK INDONESIA (Pengujian Empiris Menggunakan Client Cycle Time dan Firm Cycle time) Ismail Mubaraq; Emrinaldi Nur Dp; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research is to empirically examine the factors that affect audit delay in the Wholesale and Retail Trade company in Indonesia Stock Exchange. The dependent variable in this research is the breakdown of audit delay into Client Firm Cycle Time and Cycle Time. Independent variables are extraordinary items, corporate income, debt proportion, client size. This research uses secondary data. Namely the annual financial statements obtained from the office of Capital Market Information Center (PIPM) Pekanbaru. The analysis used is multiple linear regression using the enter method. The sample used in the research were taken using puposive sampling technique. The results showed that the Client Cycle Time is affected by corporate income variable, while the other independent variables are extraordinary, debt proportion and client size had no significant effect. For Firm Cycle Time study results showed that all independent variables are extraordinary items, corporate income, debt proportion and client size have a significant effect. From the test results are known Coefficient of Determination R2 Adjusted R Square value on Client Cycle Time by 0.259 which states that the contribution of the effect of independent variables on the dependent variable Client Cycle Time is of 25.9%. While the remaining 74.1% is influenced by other variables. And Cycle Time Firm known for the value of Adjusted R Square of 0.235 means that the effect is that the contribution of the independent variable on the dependent variable for Firm Cycle

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