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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,413 Documents
PENGARUH MOTIVASI TERHADAP MINAT BERINVESTASI DI PASAR MODAL DENGAN PEMAHAMAN INVESTASI DAN USIA SEBAGAI VARIABEL MODERATE Situmorang, Masri; ', Andreas; Natariasari, Riska
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 purpose is to examined if knowledge investment and age afford to moderate the effect of motivation towards investment interest in stock market. Which is the motivation consist of subvariabel social, self appreciation dan self actuality. Population of this research are the real investor in Pekanbaru. Sampling method is used random sampling.Data collected method used questionnaire which is spreaded to 86 respondent of investor in Pekanbaru. The hypotesis is examined by multiple linier regression and moderated regression analysis (MRA). And this research has results. First, investment knowledge has afford to moderate the effect of social motivation towards investment interest. Second, age has afford to moderate the effect of social motivation towards investment interest in Stock Market.Keywords : Motivation, Investment Interest, Investment Knowledge and Age.
PENGARUH AUDIT INTERN TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi Survei pada Perbankan di kota Pekanbaru) Tuminah Sinaga; Taufeni Taufik; Alfiati Silfi
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 empirical evidence that the effect of internal audit include independence, professional proficiency, scope of work, execution of inspection activities, and management section of internal audit on the implementation of good corporate governance, the banks in the city of Pekanbaru. The population in this study were 20 banks in the city of Pekanbaru. Samples taken are 40 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 17.0 The results of this study indicate that the independence of the internal audit covering an effect on the implementation of good corporate governance with a t-value of 2,094, 2,034 T-table, a significant 0.044. Professional capabilities affect the implementation of good corporate governance, with a t-value of 6,793, 2,034 t-table, significant 0.000. Scope of work affect the implementation of good corporate governance with a t-value of 6,793, 2,034 t-table, a significant 0.000. Implementation of inspection activities affect the implementation of good corporate governance, with a t-value of 2.371, t-table 2034, a significant 0.024. Management of internal audit section affects the implementation of good corporate governance with a t-value of 2,194, 2,034 t-table singnifikan 0035Keywords: Independence, Professional Capability, Scope of Work, theimplementation of inspection activities, and management ofinternal audit section, and good corporate governance
Pengaruh proporsi dewan komisaris independen, reputasi auditor, dan leverage terhadap earning management pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Al Hasymi, Hasbi; Dp, Emrinaldi Nur; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research aimed to examine the influence of independent commissariat council proportion, reputation of auditor and leverage to the earning management. Samples in this research are 16 mining companies listed at Indonesian Stock Exchange in the period of 2009 – 2012. The tools analysis used in this research is multiple linear regression. The result of this research show that (1) The reputation of auditor have negative impact to earning management, it is showed by the value of the examination significance of 0,000 < 0,05. (2) The independent commissariat council proportion does not significantly influence to earning management, it is showed by the value of the examination significance of 0,502 > 0,05. (3) The leverage does not have significantly influence to earning management, it is showed by the value of the examination significance of 0,195 > 0,05. (4) The reputation of auditor, independent commissariat council proportion, and leverage simultanly have significantly influence to earning management, it is showed by the value of the examination significance of 0,002 < 0,05. The value of R square is 0,185 which means that there is only 18,5% of the earning management variation which can explain by the indpendent commissariat council proportion, reputation of auditor and leverage.Keyword: earning management, reputation of auditor, independent commissariat council proportion, leverage
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Kab. Rokan Hilir Dengan Gaya Kepemimpinan, Desentralisasi dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Kab. Rokan Hilir) Riza Lestari; Vince Ratnawati; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

The purpose of this study to test empirically to related effect of budgetparticipation on the performance of local government officials with leadership style, decentralization and organizational commitment as a moderating variable in the district Kab. Rokan Hilir. Data collected by distributing questionnaires to the respondents. Population used in this study were all echelon II, III and IV in 15 work units (SKPD) in Kab. Rokan Hilir. The analytical method used is multiple regression wearing T-test using SPSS 17.00. The result of this study it is conclouded that in partial budget participation has an influence on the performance of local government officials. The result of the second test for inteeraction and leadership style also suggest that the effect on the relationship between budgetary participation and performance local government. And for the result of the decentralization variable interactions are also significant effect on the relationship of participation and performance of local government officials. Interaction and ttest result, which showed that the four organizational commitment can not moderate the relationship between budget participation on the performance of local government officials.Keywords : Budget Participation, Leadership Style, Decentralization, andOrganizational Commitment
Pengaruh atribut kualitas audit terhadap kepuasan klien (studi empiris pada Bank Perkreditan Rakyat di Pekanbaru) Ruth A Pasaribu; Andreas &#039;; Riska Natariasari
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 audit quality attributes, includes auditing experience, understand the client's industry, responsive to the needs of clients, adhering to common standards, the involvement of the leadership of CPA Firm, the involvement of audit committees, on client satisfaction. Data for this study was obtained from samples of all staff off accounting, manager of accounting, and internal auditor,whose working at BPR company in Pekanbaru. This research is using survey methods. Total respondents which is used in this research are 49% respondents (81.6%). The analyzing method is Double Regression methods using SPSS (Statistical Product and Service Solution) version 17. Result of the study indicates the auditing experience, understand the client's industry, responsive to the needs of clients, the involvement of the leadership of CPA Firm influence to client satisfaction. But adhering to common standards and involvement of audit committees have not and influence on client satisfaction. The coefficient of determination in this research were 78.3%, the four variables jointly influence dependent variable as much as 78.3%, while 21.7% is influenced by other unclear variables.Keywords: Attribute Audit Quality, Client Satisfaction.
Pengaruh Pengumuman Right Issue Terhadap Return Saham, Abnormal Return, Frekuensi Perdagangan, Volume Perdagangan, Risiko Saham dan Kapitalisasi Pasar Pada Perusahaan Property, Real Estate and Building Construction yang Terdaftar di BEI Tahun 2008-2011 Ryan Patria Ruli; Emrinaldi Nur Dp; Eka Hariyani
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 whether there are differences in stock returns, abnormal returns, trading frequency, trading volume, stock risk and the market capitalization before and after the announcement of the rights issue. This research applied in property, real estate and building construction which listed on the Indonesian Stock Exchange 2008-2011 periods. This research for was conducted with the event study. Porposive sampling use as sampling technique. The study was conducted on 36 companies. Independent sample t-test used to examine differences in stock returns, abnormal returns, trading frequency, trading volume, stock risk and the market capitalization before and after the announcement of the rights issue. Based on the results of testing the hypothesis, this study showed that the have a significant difference stock returns , abnormal returns, stock risk and the market capitalization before and after the announcement of the rights issue ( with α = 5 % ) have no significant difference in right issue the average trading frequency and trading volume right issue.Keywords : rights issue, stock returns, abnormal returns, trading frequency, trading volume, stock risk, the market capitalization.
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Penekanan Anggaran, Locus Of Control, Dan Kohesivitas Kelompok Terhadap Timbulnya Kesenjangan Anggaran Pada SKPD Pemerintah Provinsi Riau Intan Permanasari; Zulbahridar &#039;; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aims to investigate the effect of budget participation, organization commitment, budget emphasis, locus of control, and group cohesiveness on budgetary slack. The subject of this study are echelon III and IV in 38 institutions in the district Government of Riau. The data was collected by distributing questionnaires to 152 respondents, but only 142 respondents who fill out the questionnaires. The analysis tool used is multiple regression using SPSS program version 17.0 The results show that budget participation, organization commitment, budget emphasis, locus of control, and group cohesiveness have siginificant effect and positive impact on budgetary slack. Based on the resultsKeywords : Budget Participation, Organizational Commitment, Budget Emphasis, Locus of Control, Group Cohesiveness, and Budget Slacks
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA AKUNTAN PEMERINTAH (Studi Empiris Pada Perwakilan BPKP Provinsi Riau) Raf, Andres Gunaldo; ', Desmiyawati; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Government accountants are professional accountants who work in government agencies that their main duty conduct an examination of the financial liability that is presented by organizational units within the government or financial liability to the government. One is an accountant who works in the Financial and Development Supervisory Agency.This study aims to determine the Effects of Leadership Style, Organizational Culture, Work Motivation and Work Environment toward Performance of Government Accountants In BPKP Representative Riau Province . Respondents in this study are numbered 110 people. The type of data used is the data subject and the data in the form of a data source with the primary data source using the questionnaire method of data collection. The method of data analysis used in this study is a multiple linear regression ( multiple regression ) with the help of SPSS software version 19.0 . The results of this study showed, partially variable Leadership Style, Organizational Culture, Work Motivation and Work Environment significantly has affect to the performance of government accountants. While the coefficient of determination of independently showed all variables used in this study provide a contribution of 43,4 % to the dependent variable. While the remaining 56,6 % describe other independent variables that are not observed in this study.Keywords : leadership styles, organizational culture, work motivation, work environment, the performance of government accountants.
PENGARUH KINERJA PEGAWAI, PENGAWASAN MELEKAT DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Empiris Pada SKPD Provinsi Riau ) ', Nurhanifah; ', Desmiyawati; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Financial management of local government is essentially the entire area activities including planning, administration, reporting, accountability, and oversight of local government finances. This study aims to determine the effect of Employee Performance, Embedded Control and Functional Control Towards The Effectiveness of The Financial Management of Local Government at SKPD Riau Province as the research object. Respondents in this study were 97 echelon III and IV. 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 with the help of SPSS software version 19.0. The results of this study show, both partial and simultaneous variable of employee performance, embedded control and functional control significant positive effect on the effectiveness of the financial management area. While the coefficient of determination shows all independent variables used in this study provide a contribution of 39 % of the dependent variable. While the remaining 61 % describe other independent variables that are not observed in this study.Keywords : employee performance, embedded control, functional control, the effectiveness of the financial management area
Pengaruh struktur kepemilikan, struktur modal dan ukuran perusahaan terhadap risk management disclosure pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Kristiono &#039;; Zulbahridar &#039;; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The study aimed to examine the effect of management ownership on risk management disclosure, the effect of institution ownership on risk management disclosure, the effect of capital structure on risk management disclosure and the effect of firm size on risk management disclosure. The sample was taken using the method of purposive sampling from banking firm listed Indonesian Stock Exchange(BEI) in 2010-2012. The sampling used was of 108 samples from 36 banks period of 3 years. The method of analysis in this study using multiple regression. The results of this study indicate that firm size effect on risk management disclosure. While management ownership, institution ownership, and capital structure does not effect on risk management disclosure.Keyword: Management ownership, institution ownership, capital structure, firm size, risk management disclosure.

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