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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 ukuran perusahaan, financial leverage, dividen payout ratio dan net profit margin terhadap tindakan perataan laba yang dilakukan oleh perusahaan automotive and allied product yang listing di BEI Dina Hastria; Muhammad Rasuli; Nurazlina '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimes are to examine the impact of firm size, financial leverage, dividend payout ratio and net profit margin toward income smoothing in automotive and allied product company that listed on the Indonesia Stock Exchange.The population was automotive and allied products company which have a very tight competition, it can be seen from the model and system works which often change with new innovations so researchers interested to study at this company. The sample were selected by purposive random sampling method.The results of this study declare that the firm size has a significant impact on the income smoothing. While financial leverage, dividend payout ratio and net profit margin has no significant effect on the income smoothing. Adjusted R Square shows the value of 0.109. It means that 10.9% change in the income smoothing is affected by the determinant variables in the model while the rest (89.1%) is explained by other variables not included in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Company Size, Financial Leverage, Dividend Payout Ratio and Net Profit Margin, Income Smoothing
Perlakuan akuntansi industri migas pasca konvergensi psak no.29 terhadap international financial report standar (psak no.33) studi kasus pada PT. Chevron pasific indonesia Djonathan Kevin Kegen Hutagalung; Kamaliah '; Muhammad Rasuli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examine the effect treatment of accounting of migas after convergence PSAK No.29 for International Financial Report Standard ( PSAK No. 33). Object of this research at PT. Chevron Pasific Indonesia. Method analyse data used in this research use descriptive method, that is compared theory with practice in PT. Chevron Pasific Indonesia.From result of research which have been, PT. Chevron Pasific Indonesia not execute method of Successful Effort purely, because in execution of accounting PT. Chevron Pasific Indonesia also be based on the PSC Accounting. Costs that happened at PT. Chevron Pasific Indonesia identified by three cost, that is: operating expense (OE), capital expenditure budget (CEB) and acquisition cost. In confession to four first cost, acquisition cost, exploration cost, develompent cost and production cost, PT. Chevron Pasific Indonesia in general have used Successful Effort. But, special for treatment to costs which intangible (IDC-Intangible Drilling Cost) PT. Chevron Pasific Indonesia apply Production Sharing Contract. Costs of Intangible at PT. Chevron Pasific Indonesia treated by according to Production Sharing Contract, among other things is: labor, materials and service, auxiliaries and utilities, office service and general administration, production drilling-labor, exploraatory drillinglabor, survey-labor, other exploration expenditure. Based to PSC Accounting, direct acquistion cost fully amortize, but only on footnote, while PSAK acquistion cost of based to age contract.Keyword : Acquisittion Cost, Exploration Cost, Development Cost, Production Cost, Asset Retirement Obligations
Financial performance analysis of effect of disclosure of corporate social responsibility (corporate social responsibility) study of commercial Bank of Indonesia in the year 2010-2012 Fadli, David; ', Hardi; ', Nurazlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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Abstract

CSR (Corporate Social Responsibility) is one of the obligations to be undertaken by the company in accordance with the content of article 74 of UU no. 40 of 2007 on Limited Liability Companies, social responsibility, and the environment applicable to the company who manage / own impact on natural resources and unrestricted contributions and included in the financial statements. This study aims to determine empirically the effect of size and the disclosure of corporate social responsibility. To determine empirically the effect and profitability of the corporate social responsibility disclosure. To determine empirically the influence and leverage on the disclosure of corporate social responsibility. all domestic banks in Indonesia, which operates the period 2011-2012, amounting to as many as 21 companies. Hypothesis testing is performed using the t test, using multiple linear regression analysis model. Based on the results of the t test to know that the financial performance consisting of the ratio of Size, Profitability, Leverage and simultaneously affect the banking CSR in Indonesian at 2011-2012. Partially affect the financial performance of CSR and Leverage Size is variable. While the profitability variable partial effect on the banking CSR in Indonesian at 2011-2012. Ratio has dominant influence in affecting CSR is the variable Leverage Size.Keywords: Size, Profitability, Leverage, Disclosure of Corporate Social Responsibility
Pengaruh kondisi keuangan, fasilitas perusahaan, dan iklim organisasi terhadap kepatuhan pajak badan (survei pada wajib pajak badan yang terdaftar di KPP Pratama Tampan Kota Pekanbaru) Dwidya Senni Aprilia; Zirman '; Yessi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The purpose of this study was to examine and obtain empirical evidence on tax compliance on corporate taxpayers registered in KPP Pratama Tampan, Pekanbaru. Variables to be tested in this study is the financial condition, corporate facilities, and organizational climate (as independent variables) on tax compliance on the Taxpayer (the dependent variable)The data in this study is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Pratama Tampan who have served a minimum of 1 year and never filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression) that use partial hypothesis test (t-test)The results show that the financial condition, corporate facilities, andsignificant organizational climate has a positive effect partially on corporate tax compliance on corporate taxpayers registered in KPP Pratama Tampan, Pekanbaru. Based on the calculation of the value of coefficient of determination (R2) obtained a value of 0.577. This suggests that the financial condition, corporate facilities, and organizational climate influence for 57.70% of the Tax Compliance Board and the remaining 43.30% is influenced by other variables.Keywords: Financial Condition, Corporate Facilities, Organizational Climate and Tax Compliance Board.
Dampak reporter and nonreporter company dividend terhadap kandungan informasi dan transfer informasi intra industri (Studi kelompok perusahaan manufaktur BEI periode 2009-2011) Apriani, Elfika; DP, Emrinaldi Nur; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The purpose of the research was to investigate the information content and intra industry effect of dividend announcement. The analysis include four aspects: information content, risk (beta), intra industry effect of dividen by big and small size firms, and impact firm characteristics to abnormal return nonreporter firm.The analysis for information content, risk (beta), intra industry effect used event study and for impact of firm characteristics used multiple linier regression.Result of this research showed that there was information content around the date of dividend announcement, but there was no difference between abnormal return by big and small size firms. The difference between beta before and after dividend announcement is not significant. The difference between beta big size firms and small size firms after dividend announcement is not significant. The intra industry effect of dividend announcement showed abnormal return with two effects: competitive effect and contagion effect. The firm specific characteristics used in this research was not significant to explain the fenomena intra industry.Keywords: dividend, information content, intra industry effect, competitice effects and contagion effects.
Hubungan skeptisme profesional auditor, situasi audit, etika, pengalaman audit, pengetahuan mendeteksi kekeliruan dengan pertimbangan tingkat materialitas ( pada kantor akuntan publik se-sumatera) Erminta Riris Marito; Rita Anugerah; Rahmiati Idrus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality. The study employs a field experiment involving auditors who worked on the Public Accounting Firm (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2013 Se-Sumatra. Data were obtained through questionnaires and based on pre-defined criteria there are 80 questionnaires can be used. Methods of data analysis in this study is the multiple linear regression with SPSS version 17.0. Results of regression testing (ttest) showed that the auditor's professional skepticism, audit situation, and ethical considerations have a significant relationship with the level of materiality while auditing experience and knowledge to detect mistakes not have a significant relationship with the level of materiality considerations on Public Accounting Firm (KAP) Se -Sumatra. The amount of R Square (R2) of 0.454 gives the sense that the rate of 45.40% materiality considerations professional skepticism can be explained by the audit, the audit situation, ethics, audit experience and knowledge to detect errors while 54.60% can be explained by other variables.Keywords : Consideration of the level of materiality, audit professional skepticism, audit situation, ethics, audit experience and knowledge to detect errors.
Budgetary participation, budget emphasis, and information asymmetry, on the incidence of budgetary slack (Study in Kampar district Government on education) Erianti Sawitri; Raja Adri Satriawan Surya; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study aims to find empirical evidence to support the notion that there are significant between budget participation, budget emphasis and information asymmetry on the incidence of budgetary slack in Kampar District Government on education.In this study, the samples taken were 140 people from 35 regional work units (on education) which consists of the Chief on education, public and officialdom sub-section, sub-section program planning, and finance sub-sections, which are involved in the preparation of the budget on education district government Kampar. Data collected through direct observation and surveys obtained by means of the distribution of questionnaires to the respondents. This study used multiple linear regression analysis model (multiple linear regression).The results showed that budget participation, budget emphasis and information asymmetry affect the budgetary slack.budgetary participation variables significantly affect the incidence of budgetary slack. Thus, participation budget the greater cause budgetary slack is the greater. The target budget is used as a measure of performance of subordinates, and / or the presence of monetary incentives such as bonuses, raises budget emphasis. Information asymmetry increases in the budgeting process, it will trigger increased budgetary slack anywayKeyword: Budgetary Participation, Budget Emphasis, Information Asymmetry, and Budgetary Slack.
Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja pemerintah Eko Setiawan; Andreas '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The purpose of this study is to obtain empirical evidence on the effects of partial and simultaneous clarity budgetary targets, accounting controls and reporting systems for accountability of government performance of Pelalawan Local Government.Population and sample of the study was the head of department / agency / office and head section / sub section on education in finance on 30 SKPD Pelalawan Data collected by distributing questionnaires to heads of 60 departments / agencies / offices and the head section / subsection finance . Data processing is done by using multiple regression analysis .The results show that the budget goal clarity and accounting controls a significant effect on performance accountability of government agencies , while reporting system does not affect the performance accountability of government agencies . The magnitude of the effect of independent variables on the dependent variable is equal to 96.4 % . 3.6 % means there are other variables that affect the dependent variable .Keywords : Budget Goal Clarity , Control Accounting , Reporting Systems , Performance Accountability .
Faktor-faktor yang mempengaruhi pemilihan karir profesi akuntan publik bagi mahasiswa akuntansi Esi Wildiana; Taufeni Taufik; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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The research was conducted by using a survey of students in Accounting University of Riau (UR), State Islamic University (UIN), Islamic University of Riau (UIR) in Pekanbaru. This study aims to determine the effect of intrinsic factors of work, financial rewards, consideration of labor market, social values and work environment on career choice public accounting profession.The population in this study were all accounting students who have taken courses audit 1. Samples taken of accounting totaled 94 students. 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 version 17.Results of hypothesis testing showed variable intrinsic factor of work tcount 3.713, ttable 1.986 with a significant value of 0.000, the financial rewards gained tcount 4.334, ttable 1.986 with significant value 0.000 and obtain a work environment tcount 2.649, ttable 1.986 with significant value by 0.010, with the results of the above three variables influence the career choice public accounting profession. . While considerations of labor market variable gain tcount 0.894, ttable 1.986 with significant values of 0.374 and acquire social values of tcount 0.678, ttable 1.986 with a significant value of 0.500, with the results of both these variables did not significantly influence the selection of professional career public accountant. The independent variables in this study were able to influence the dependent variable, while the remaining 38% is explained by other variables not included in this study, such as market motivation, motivation of individual personality, IPK, type of work, number of jobs, students' perceptions of sacrifices and benefits of public accountants , professional training, professional recognition, subjective norms, and perceived behavioral control.Key Word : intrinsic factors of work, financial rewards, consideration of labor market, social values, work environment, career choice public accounting profession
Pengaruh npl, car dan tingkat suku bunga terhadap penyaluran kredit perusahaan perbankan yang terdaftar di bursa efek indonesia pada tahun 2009-2011 Bagust Budiman Supiatno; Raja Adri Satriawan; Desmiawati '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study aimed to examine the influence of NPL (Non Performing Loan), CAR (Capital Adequacy Ratio) and the Interest Rate on Lending. The object under study is a banking group listed on the Indonesia Stock Exchange (2009-2011) with a total number of 72 samples tested for research data.The analytical method used is multiple regression analysis. Before the t test statistic for multiple regression equation, the test is done first classical assumption of data normality, autocorrelation, multicollinearity and heteroscedasticity. Once the data is free from classical assumptions, then the hypothesis test using the t test to see the effect of each independent variable on the dependent variable partially.Pengaruh npl, car dan tingkat suku bunga terhadap penyaluran kredit perusahaan perbankan yang terdaftar di bursa efek indonesia pada tahun 2009-2011Based on the analysis, it is known that Interest Rate influence the Lending. While the Non-Performing Loan (NPL) and the Capital Adequacy Ratio (CAR) had no significant effect on Lending. coefficient of determination study is 37.2% which is still 62.8% more changes in lending as the dependent variable is affected by other variables that are not used in this research model.Keywords: Lending, NPL (Non Performing Loan), CAR (Capital Adequacy Ratio Credit), and Interest Rate.

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