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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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PENGARUH KEAHLIAN PROFESIONAL, INDEPENDENSI, DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau) Widya Pangestika; Taufeni Taufik; Alfiati Silfi
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 objectives of this research are to analyze expertise of professional, independence, and time budget pressure that can affect the fraud detection. The population of this study are independent auditors who have worked for BPK RI Perwakilan Province of Riau. Meanwhile the sample of this research are 53 auditors. Types of data used are primary data by the method of data collection using questionnaire. The method of data analysis used in this study is multiple regression with the help of software SPSS version 17. The result showed that expertise of professional and independency significant effect on fraud detection. Than time budget pressure not effect to fraud detection with significance value of expertise of professional 0.001, independency 0.000, and time budget pressure 0.716. The value of Adjust R squarets aqual to 0.910, which mean 91% of independent variables in the study was able to influence the dependent variable, while the remaining 9% is explained by other variables not included in this study.Keywords : Expertise of Professional, Independence, time budget pressure, Fraud Detection
PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH Hidayat, Indra; Ritonga, Kirmizi; Safitri, Devi
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 study was conducted using a survey method to regional work units in the city of Dumai. This study aims to determine the empirical evidence of the influence of good governance, organizational culture and leadership style on the performance of the government. The population in this study is on education in the city of Dumai. Samples taken office amounted to 262 104 people by the number of respondents. 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 SPSS software version 17:00 The results showed that the variables of good governance, organizational culture and leadership styles affect the performance of the government. Adjusted R square value is equal to 0.525 . This suggests that the effect of independent variables on the dependent 52.50 % and the rest is influenced by other variables that are not included in this study, while the remaining 47.50 % is explained by other variables not included in this study.Keywords : Good Governance , organizational culture , leadership style , the performance of the government.
PengaruhMotivasi,Kepuasan Kerja, Gaya Kepemimpinan, Kompensasi, dan Kemampuan Terhadap Kinerja Pegawai Akuntansi di Pemerintah Kabupaten Bengkalis (Studi Empiris pada SKPDKabupaten Bengkalis) Annisa Rahmadita; Raja Adri Satriawan; Susilatri '
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 study aimed to examine the effect motivation, job satisfaction, leadership style, compensation, and ability to job performance of accounting personnel in the of Bengkalis. The results of this study were 1) Research that has een done, namely to 50 (fifty) of respondents who are employees of the accounting contained in the entire district on education in Bengkalis. 2) Validity and reliability te results indicate that all variables (motivation, job satisfaction, style of leadership, compensation, and abilities) valid and reliable. So also in the classical assumption test also showed normal distribution of data, not the autocorrelation and multicollinearity and also the has been no symptoms heteroskedastisitas. 3) Test results of hypothesis 1, 2, 3, 4, and 5 show the results are variable influence motivation, job satisfaction, style of leadership, compensation, and accounting capabilities to job performance of employee 4) From the regression test results can be seen in the level of influence of the independent variables (motivation, job satisfaction, leadership, compensation, and abilities) together in explaining th elationship to the dependent variable is the quality of the results of the examination has a lue of r2 = 0831 or 83.1% . While the adjusted r2 value of 0.811 or 81.1% means that the independent variable is able to fully explain the dependent variable is equal to 81.1%. out put disclaimer governmentKeywords: motivation, job of satisfaction, style of leadership, compensation, ability, and job performance
Pengaruh Skeptisme Profesional, Situasi Audit, Kompetensi, Etika Audit, Pengalaman dan Keahlian Audit Terhadap Ketepatan dalam Pemberian Opini oleh Auditor BPK Surfeliya, Fanny; ', Andreas; ', Yusralaini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This research is a research that analyzes the factors that influence the decision to give an audit opinion. The focus of this study analyzed the relationship of professional skepticism, audit situation, competention , ethics, experience and expertise, with the decision to give an audit opinion by the auditor. The purpose of this study was to analyze and obtain empirical evidence on the relationship of professional skepticism in auditing, audit situation,interest, ethics, experience and expertise, make an audit of to accuracy of auditor opinion. Data collecting in this research use kuesioner to 40 laboring auditor at Badan Pemerikasaan Keuangan of Riau in Pekanbaru. Technique in intake of sample is sampling purposive and used by analyzer is doubled regresi. Result from this research is auditor professional skeptisisme have an effect on signifikan to accuracy giving of auditor opinion. And situation audit, competention, ethics, and experience and expertise of audit do not have an effect on signifikan to accuracy giving of auditor opinion.Keywords : professional skeptisisme, audit situation, competention, ethics, experience and expertise, make an audit of to accuracy of opinion auditor.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2008-2011) Dani Rahman Raja; Rita Anugerah; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term earnings. Earnings management is made possible and is often legitimately accomplished within the flexibility of GAAP rather than through noncompliance with GAAP. Earnings management with the purpose of creating misleading financial information or misrepresenting financial performance can constitute fraud. This study aimed to assess the effect of institutional ownership, independent board, percentage of public shares, audit committee, and leverage on earnings management. The population in this research that companies listed on the indonesia stock exchange (BEI) period 2008-2011. Sampling was purposive sampling method. Data collection method is a method of documentation. Hypothesis testing using linear regression analysis.Keywords : institutional ownership, independent board, percentage of public shares, audit committee, leverage, and earnings management.
Pengaruh Persistensi Laba, Alokasi Pajak Antar Periode, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2010-2012) Sri Mala Afni; Vince Ratnawati; Yessi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study was conducted to examine empirically the effect of earnings persistence, inter-period tax allocation, firm size, the growth of profit and profitability of the earnings quality. The population used in this study is manufacturing companies listed in indonesia stock exchange during the period 2010-2012, with a total population of 157 companies. This study used purpose sampling method, with a total sample of 36 companies. The method of analysis used in this study is the method of multiple linear regression analysis with spss version 17. Based on this research, it turns out the data normality test is not met, therefore the data transformation using the natural logarithm ( LN ) so that the data met the normality test. From the results of this study indicate that the earnings persistence and firm size significant negative effect on the earning quality. Inter- period tax allocation and the growth of profit significant positive effect on the earning quality . While profitability does not affect the earning quality. The magnitude of the effect that in this study was 21.3 % , while the remaining 78.7 % is influenced by other variables not examined in this study.Keywords: Earnings Persistence, Inter-Period Tax Allocation, Firm Size, The Growth of Profit, Profitability And Earnings Quality
Pengaruh Tingkat Inflasi, Tigkat Bunga Deposito Dan Kurs Valuta Asing terhadap Capital Gain / Loss Pada Perusahaan Real Estate dan Property Di Bursa Efek Indonesia Febri Irwansyah; Zulbahridar '; Rahmiati Idroes
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Aims to determine the effect of the inflation rate, interest rate and foreign exchange deposite to the capital gain / loss on real estate companies and property at Indonesian Stock Exchange.The research was conducted on the real estate and property compenies in 2009 – 2012 using the methode of purposive sample. Obtained a sample of 16 companies. Data analys using multiple linear regression. Based on the result on this study concluded that the variable inflation rates, deposite interest rates, foreign exchange rates partially significant effect on the capital gain / loss.Keywords : Inflation ratesdeposite interest rates, foreign exchange, Capital Gain / Loss
PENGARUH AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN PIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (STUDI EMPIRIS PADA SKPD KOTA DUMAI) Wendi Adha; Vince Ratnawati; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

Transparency of financial reporting requires organizations to present the financial statements are free of material false and biased information to outside parties. This is consistent with the concept of the reliability of information in the financial statements which should be free of errors and misleading understanding of material, presenting any facts honestly, and can be verified. Transparency can be affected by the financial management accountability, leadership and commitment to environmental uncertainty. The research was carried out in the city with the object of research is Dumai departments, agencies, and offices in Dumai amounting to 33 Workers Local Government Unit. Samples taken in this study amounted to 99 respondents. The data was collected using a questionnaire which was then analyzed using linear regression. The test results showed that leadership accountability and commitment affect the application of the local government financial reporting transparency Dumai, whereas environmental uncertainty does not affect the application of the transparency of financial pelaporang. The magnitude of the effect of accountability, environmental uncertainty and leadership commitment to the implementation of the local government financial reporting transparency Dumai is 77%.Keywords: Accountability, Environmental Uncertainty, Leadership Commitment and Application Transparency of Financial Reporting
PENGARUH LINGKUNGAN KERJA, STRUKTUR ORGANISASI, KEPEMIMPINAN ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP STRES KERJA BAGIAN KEUANGAN PEMERINTAH (Studi Empiris pada Pegawai Bagian Keuangan di Lingkungan Pemerintah Daerah Kabupaten Indragiri Hulu) Lucy Ayuna Putri; Azwir Nasir; 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 and obtain empirical evidence whether the work environment, organizational structure, organizational leadership and organizational commitment affect the level of stress. The population in this study were all employees of the finance department of local government Indragiri Hulu district, amounting to 75 people. Selection of the samples in this study using a non-probability sampling method with the type of purposive sampling method sampling technique with certain considerations. Purposive sampling method in this study carried out later restricted to samples that have certain criteria in order to obtain a sample of 63 people. The analysis of data using multiple regression. From the research, we concluded that the work environment, organizational structure, organizational leadership and organizational commitment significantly positive effect on job stress. Further views seen from the determination of test where Adj. R2 of 0.709 or 70.9% indicate that working environment, organizational structure, organizational leadership and organizational commitment affect employee stress. While the remaining 29.1% is influenced by other variables.Keywords: Work Environment, Organizational Structure, Organizational Leadership, Organizational Commitment and Job Stress.
Pengaruh profitabilitas, pertumbuhan aset, operating leverage, dan ukuran perusahaan terhadap struktur modal studi empiris pada perusahaan food and beverages yang terdaftar di bursa efek indonesia periode 2010-2012 Junita, Mega; Nasir, Azwir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Abstract

This study aimed to analyze the influence of profitability, asset growth, operating leverage, and firm size of capital structure partially on food and beverages company listed on the Indonesia Stock Exchange. Independent variables used in this study are profitability, asset growth, operating leverage and firm size, while the dependent variable in this study is capital structure. Populations used in this study are food and beverages companies listed on IDX 2010 - 2012 where the total population is used by 18 companies. The sampling technique used was purvosive sampling technique in which the number of observations obtained this study was 54 (18x3). Test used in this study is the classical assumption (normality, heteroscedasticity, autocorrelation, and multicollinearity) and hypothesis test (t test and determination). Of the results of the testing that has been done, the partial regression test (t test) showed that the independent variables asset growth and operating leverage which has a significant influence on capital structure, while the independent variable profitability and firm size does not affect the capital structure.Keywords : profitability, asset growth, operating leverage, firm size, capital structure, food and beverages companies

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