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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 Motivasi Kerja, Budaya Organisasi Dan Kompetensi Kerja Terhadap Kinerja Pegawai Di Bagian Keuangan SKPD Pemerintahan Provinsi Riau Prasetio, Bambang; Satriawan, Raja Adri; Sofyan, 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 aims to examine the influence for work motivation , organizational culture and workplace competencies to employee performance with the object of research personnel at the Riau Provincial Government on education finance . The sampling method using purposive sampling techniques and sample penerikan using Slovin formula with 10% error level . The author conducted research based data retrieval techniques through questionnaires . Analysis of the data that I use is besifat Quantitative analyzes of data through multiple linear regression equation with t test and test persial R2dan collected data is processed with the help of the statistical program SPSS 17.0 . The results were obtained as a partial conclusion that three variables t ( 2.920 , 26.103 , and 2.901 ) to 3 variables showed t is greater than t table . It was concluded that all three variabel ( work motivation , organizational culture and workplace competencies ) in this study affect the performance of employees . Furthermore, seen from the determination of test where a R value of 0.937 and R2 of 0873 or 87.3 % . independent variables affect the dependent variable, was 12.7 % influenced by other variables .Keywords : Performance , work motivation , and Organizational Culture Competence
Pengaruh kompetensi, motivasi dan skeptisme profesional terhadap kualitas audit auditor inspektorat se-provinsi Riau Afriyani, Neni; Anugerah, Rita; ', 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

The purpose of this research was to asses the influence of competence, motivation and professional skepticism towards on audit quality of inspectorate auditor in Riau province. Data for this study was obtained from samples of auditors who work in inspectorate in Riau Province. A total of 29 responses obtained and used in the analysis. Data was analized using smartPLS software. The results showed that (1) the competence and motivation do not have impact on audit quality, (2) but professional skepticism have a significant impact on audit quality.Key words: competence, motivation, professional skepticism and audit quality.
Pengaruh independensi, kompetensi, moral reasoning dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah (studi empiris pada BPK RI perwakilan provinsi Riau) Eveline Roirianti Naibaho; Hardi '; Rheny Afriana Hanif
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 to know the partial effect of independence, competence, moral reasoning and professional skepticism of government auditor to audit quality of local government financial statement. The technique used to collect the data in this research is using questionnaire which was sent directly to the BPK RI Representative of Riau Province. The total of respondents used in this research is 43 respondents (81.13%). The method of data analysis used is the multiple linear regression using SPSS (Statistical Product and Service Solutions) Version 17. The result of this research indicate that partially, independence, competence, and moral reasoning of government auditor have influence to audit quality of local government financial statement, while professional skepticism of government auditor does not have influence to audit quality of local government financial statement. The determination coefficient of this research is 77.6%. The four variables have influenced to the dependent variable at the same time as much as 77.6%, while 22.4% has influenced by another variable that is not explained in this research.Keywords : Audit Quality, Independence, Competence, Moral Reasoning, and Professional Skepticism.
ANALISIS FAKTOR YANG MEMPENGARUHI PERPINDAHAN KAP DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012) Walmi Sholihat; Raja Adri Satriawan; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Auditor switching is a change of public accountant who performedby a company.Auditor changes can occur due to government regulations (mandatory)and wishes the company itself (voluntary ).This study aims to determine the factors thataffecting companies in Indonesia do auditor changes. Variables used in this study is the size of public accountant, turnover management, audit opinion, and share growth. The data used in this study is the financial statement of manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2010-2012. Methods of data collection usingpurposivejudgment sampling. Total sample is as much as 25 companies. The results showed that the variables that significantly affectauditor changes is aturnover management. While other variables such as the size of public accountant, audit opinion, and share growth significantly influence the auditor changes.Keywords: auditor changes, turnover management
Analisis Prediksian Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2008-2011 Annisa Erselina; Ria Nelly Sari; Al-azhar A
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 obtain empirical proof about the influence of the Current Ratio (CR) to changes a company's profits, gain empirical proof about the influence of Total Asset Turnover (TAT) to changes a company's profits, gain empirical proof about the effect of the Debt to Equity Ratio (DER) to changes a company's profits, gain empirical proof about the influence of Return on Assets (ROA) to changes a company's profits.The population in this research is all property and real estate company listed on the Stock Exchange from 2008 to 2011. Companies that meet the criteria and be sampled as many as 25 companies. Analysis of the research on the use of is using multiple linear regression equation with the help of software SPSS (Statistical Product and Service Solutions).Based on the t test showed that there is a partially significant effect of CR on Profit Growth in Property and Real Estate company. Based on the t test showed that there is no partial significant effect between Earnings Growth tattoo on the company's Property and Real Estate. Based on the t test showed that there is no partial significant influence of DER on Profit Growth in Property and Real Estate company. Based on the t test showed that there is a partially significant effect of ROA on Profit Growth in Property and Real Estate company. Based on the calculation of coefficient of determination (R2) of 0.320. This suggests that CR, TATO, DER, and ROA simultaneously giving effect to the 32% profit growth.Keywords: CR, TATO, DER, ROA and Profit Growth
Pengaruh Pertumbuhan Aset, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012 Ranti Agus Astuti; Kirmizi Ritonga; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The capital structure is important for any company, because the company can not be separated from the debt. Many factors can affect the debt in a company becomes important as a basis in determining the composition of the capital structure of the company. Factors to be examined alleged effect on the capital structure including asset growth, profitability, and sales growth. The purpose of this study was to determine the effect of asset growth, profitability, and sales growth on the company's capital structure. Based on the results of research and discussion on this study, it can be concluded that the Asset Growth, Profitability, and Sales Growth had no significant effect on the capital structure and property Real Estate company that went public at the Indonesia Stock Exchange (IDX) 2010-2012.Keywords : Asset Growth, Profitability, Sales Growth, and Capital Structure
Analisis Faktor-faktor yang Berpengaruh terhadap Tax Compliance Penyetoran dan Pelaporan SPT Masa PPN (Survei pada PKP yang Terdaftar Di KPP Pratama Tampan Pekanbaru) Liya Juniati; Zirman '; Eka Hariyani
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 analyze the factors that affect the remittance of tax compliance and reporting PERIOD VAT returns on PFM STO Registered in Tampan Pekanbaru.Population in this study were all entrepreneurs taxable entity registered with the tax office (LTO) Primary Tampan Pekanbaru. Samples taken amounted to 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is partial least squares (PLS) with the help of the program SmartPLS 2.0.These results indicate that (1) the attitude of taxpayers to comply has a significant influence on the intention of the taxpayer to comply, (2) subjective norm does not have a significant effect on the taxpayer's intention to comply, (3) perceived behavioral control have significant influence on taxpayer's intention to comply, (4) the financial condition does not have a significant influence on tax compliance and (5) the taxpayer's intention to adhere to have a significant influence on tax compliance.Keywords: Attitudes of taxpayer to comply, Subjective norm, Perceived behavioral control, Financial condition, The taxpayer's intention to comply and Tax compliance
Analisis faktor akuntansi dan non akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaaan non keuangan yang terdaftar di BEI dan diperingkat oleh PEFINDO periode 2009-2013 Ma’arij, Arinurtry; ', Zulbahridar; A, Al-azhar
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 accounting and non-accounting factors on bond ratings in all non-financial companies listed in the Indonesia Stock Exchange and registered in bond ratings issued by PT. PEFINDO period from 2009 to 2013. The sample used in this study amounted to 130 bonds from 41 non-financial companies. The sampling technique was determined by the method of targeted Sampling (purposive sampling), while the method of analysis used logistic regression analysis. The results of this study indicate that the variable growth, size, liquidity, and sinking fund have positive effect on bond ratings. While solvency, profitability, leverage, secure, maturity, and auditor reputation have no significant effect on bond ratings.Keywords : Bond Rating, Growth, Size, Liquidity, Solvency, Profitability, Leverage, Secure, Maturity, Sinking fund, Auditor Reputation
Pengaruh efektifitas pengendalian internal dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi (Survey pada perusahaan BUMN cabang Pekanbaru) Delfi, Tiara; Anugerah, Rita; A, Al-azhar
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 the effectiveness of internal control and compensation compatibility on accounting fraud tendency. Data for this study was obtained from samples of all staff off accounting and finance department whose working at BUMN company branch Pekanbaru. This research is using survey methods which using questioner instrument which is delivered directly to BUMN branch Pekanbaru. Total respondents which is used in this research are 120 respondents (80%). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 17. Result of the study indicates that the effectiveness of internal control and compensation compability negative influence to accounting fraud tendency. The coefficient of determination in this research are 33.6%, both variable jointly influence dependent variable as much as 52.8%, while 47.2% is influenced by other unclear variable.Keywords: Accounting Fraud Tendency. Effectiveness of Internal Control, Compensation Compatibility
Pengaruh partisipasi anggaran, kejelasan tujuan anggaran terhadap kinerja aparat pemerintah daerah : komitmen organisasi, budaya organisasi dan locus of control sebagai variabel moderating (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Shelly Jelita Akhmad; Emrinaldi Nur Dp; Julita '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Performance is achievement implementation representation of an action/program/policy in order to achieved objectives, goals, mission and vision of the organization. In order to achieved these objectives it is necessary to pay attention to participation in budgetary participation and clarity of budget goals also commitment organizational, organizational culture and locus of control in relation to decisions related to the budget. This study aims to examine the effect of budgetary participation and clarity of budget goals toward performance of regional government officials in Pekanbaru by examining organizational commitment, organizational culture, and locus of control with serves as moderating variables.The population in this sudy were 26 SKPDs in Pekanbaru. The sample in this study was one person as head of programming/planning department and two persons as of programming/planning department’s staff by the number of respondents 78 peoples from 26 SKPDs. Data collection method using a questionnaire. Data were analyzed using analysis methods SPSS version 17 with multiple linear regression analysis. The results of this research showed : 1) budgetary participation and clarity of budget goals has a significant positive effect on the performance of regional government officials, 2) organizational commitment can not strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials, 3) organizational culture can strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials, 4) locus of control can strengthen the relation between budgetary participation and clarity of budget goals toward performance of regional government officials.Keywords: Budget participation, Clarity of budget goals, Commitment organizational, Organizational culture, Locus of control, local government officials in Pekanbaru city government.

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