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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 mekanisme good corporate governance terhadap earning management pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (bei) Adriantama, Bayu; Ratnawati, Vince; Nurmayanti, Poppy
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 aims to prove the influence mechanism good corporategovernance against earning manqgement. This study is an empiriial study'on the effect of the mechanism good corporate governance against earning management in the mining company listed on the indonesian stock exciange period-200g-2-01I.The study was conducted on mining companies tisted on the indonesian stock exchange in the observation period 2009-20i1. Total sample of l6firms or 4g observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning *orig"*nnt, kepemilikan institutional owned, the proportion of independent board, aid audit committee, Hypothesis testing is done using multiple regression.The results showed that the audit committee and the proportion of independent board no effect on earning management, while the institutional owned affect earning management.Keywords : Earning Management, Institutional owned, the proportion oJ' independent board, And audit committee
Analisis tingkat pemahaman mahasiswa akuntansi terhadap konsep dasar akuntansi (studi empiris pada mahasiswa akuntansi di Universitas Riau, Uunivesitas Islam Riau, dan UIN Suska) Sahala, Brinton; Ratnawati, Vince; Darlis, Edfan
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 research aims to look at the level of understanding of accountingstudents coming from High School graduates majoring in Science and high school graduates majoring in Social of the basic concepts of accounting.The population is a student majoring in accounting Degree fromUniversity of Riau, Riau Islamic University, and UIN suska Riau are listed as active student in semester 3 for the academic year 2012/2013 and have completed introductory accounting courses 1 and 2. Total sample are 120 people. The sample selected by Stratified Random Sampling method. Research analysis using the Kruskal wallis test the nonparametrik test that used to compare three or more groups of data samples.The results showed that there were differences in the understanding ofAsset Accounting between students coming from high school graduates majoring in Science and high school graduates majoring in social. But the research has shown there were no difference in the understanding of liabilities and among students of accounting that comes from High School graduates majoring in Science and high school graduates majoring in Social.Key Words: The level of understanding of accounting student, basic concepts of accounting, assets, Liabilities and equity
Faktor –faktor yang mempengaruhi kelengkapan pengungkapan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia periode 2009 - 2011 Wiwik Pujiati; Azwir Nasir; Poppy Nurmayanti
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 test the effect of the current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership toward completeness of the disclosure of financial statements. The data used in this research is secondary data from annual financial reports of property & real estate company in 2009 - 2011 were obtained from the Indonesia Stock Exchange. The selection of the sample using purposive sampling. Based on the criteria, obtained a sample of 33 firms in this research. While the analysis tool used is multiple linear regression with the T-Test, to know how the effects of the independent variables toward dependent variable partially and R2 test to know the level of relationship of independent variables toward dependent variable. The research result showed that net profit margin, debt to asset ratio and the share of public ownership have a significant effect on the completeness of the disclosure of financial statements based on net profit margin with p value 0.010, debt to asset ratio of 0.024 and the share of public ownership of 0.000 from the α 0,05, but other variables such as current ratio, firm size and firm age does not affect the completeness of the disclosure of financial statements. The coefficient of determination of this research is 43.70%.Keywords : completeness of the disclosure of financial statements. current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership
Pengaruh debt to equity ratio (der), return on investment (roi), kepemilikan manajerial dan ukuran perusahaan terhadap dividen per share (dps) pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) Wan Aulia Ikhsan
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

The purpose of this study is to determine the effect of Debt to Equity Ratio, Return on Investment, Managerial Ownership and Company Size toward Dividend Per Share of manufacturing companies listed on the Indonesia’s Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2008-2010. The sample in this study was determined by purposive random sampling method based on the some criteria. Manufacturing companies listed in Indonesia Stock Exchange by the end of 2010 was 146 companies, while the companies that meet the criteria of a sample of 39 companies. To analyzed data was use multiple regression model. According to this study result, the independent variables namely the Debt to Equity Ratio , Return on Investment , and Firm Size partially have a significant effect to the Dividend Per Share, while the managerial ownership has no significant effect to the Dividend Per Share of the manufacturing companies listed on the Stock Exchange 2008-2010 .Based on Adj R Square shows the value of 0.600 . This indicates that 60.00 % of DPS changes influenced by determinant variables in the model while the remaining 40 % is explained by other variables not included in the model .Keywords : Debt to Equity Ratio, Return On Investment, Company Size, Dividend Per Share, Managerial Ownership
Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah (studi pada satuan kerja perangkat daerah kabupaten rokan hulu) Wahyuni '; Raja Adri Satriawan; Enni Savitri
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 research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. 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).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions.
Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi, pengendalian intern akuntansi, dan komitmen organisasi terhadap keterandalan pelaporan keuangan pemerintah daerah (survei pada skpd se-kabupaten kuansing) sugandi, Joe; ', Desmiyawati; Hanif, Rheny Afriana
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 research aims to examine the effect of , Human resource capacity, Information technology utilization, Accounting intern control and comitmen organisation. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 54 respondents who are working at financial reporting staff in SKPD of Kuansing regency. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study is showed that capacity of human resources, utilization of technology, internal accounting controls, and comitmen organisation influence to the reliability of financial reporting in Kuansing regency.Keywords: The reliability of financial reporting, Human resource capacity, Information technology utilization, Internal control system and comitmen organisation
Effect of intellectual intelligence , emotional intelligence , intelligence and spiritual organization commitment to the performance of provincial auditor BPK Riau Juliana Sitompul; Azwir Nasir; Lila Anggraini
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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This study aimed to examine the effect of intellectual, emotional intelligence , spiritualintelligence and organizational commitment to performance BPK auditors Riau province .The research method used is a research method deskriktif the survey approach . The collected data obtained through questionnaires , with 54 auditors . Processing and analyzing the data using the classical assumption test after test validity and reliability , then drawn a conclusion by using multiple regression statistical test . with the aid of a computer program that SPSS version 17.00.The results of hypothesis testing one and five received . This illustrates that the intellectual, emotional intelligence , spiritual intelligence and organizational commitment and a significant positive effect on the Performance Auditor . With significant values of 0.003 , 0.007 , 0.022 and 0.01 . Coefficient of determination for themselves by 30.7 % , which means that the variable intellectual, emotional intelligence , spiritual intelligence and organizational commitment to performance auditor may explain the variable performance BPK auditors at 30.7 % and the remaining 69.3 % is influenced by factors others are not examined in this research .Keywords : Intellectual Intelligence , Emotional Intelligence , Spiritual Intelligence , Organizational Commitment , Performance Auditor BPK Riau Province .
Pengaruh tekanan eksternal, ketidakpastian lingkungan dan komitmen manajemen terhadap penerapan transparansi pelaporan keuangan (studi pada satuan kerja perangkat daerah pemerintah kabupaten rokan hilir) Sihaloho, Johannes; Satriawan, Raja Adri
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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This study examined the effects of external pressure, environmental uncertainly and management commitment on transparency of financial reporting.The sample of this studied consist of 42 SKPD in Rokan Hilir. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the external pressure and management commitment had a effect to transparency of financial reporting. But environmental uncertainly had not effect to transparency of financial reporting. External pressure showed coefficient 0,379 with the signification values 0,016. This the decision made is to accept hypothesis H1. Environmental uncertainly showed coefficient 0,105 with the signification values 0,406. This the decision made was to reject hypothesis H2. And the management commitment showed coefficient 0,353 with the signification values 0,019. This the decision made is to accept hypothesis H3.Keywords : transparency of financial reporting, external pressure, environmental uncertainly and management commitment.
Pengaruh kepemilikan institusional, kualitas audit, dan masa penugasan audit terhadap biaya pinjaman bank pada perusahaan industri penghasil bahan baku yang terdaftar di bei periode 2010-2012 Janne Walandouw; Taufeni Taufik; Al Azhar L
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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This study is applied Empirical Study for all industrial companies that produce raw materials listed in Indonesia Stock Exchange 2010-2012. The purpose of this study is to determine influence of Institutional ownership, Audit Quality, and Tenure on the Cost of Bank Loan.The data was employed in this study is secondary data from industrial companies that produce raw materials listed in Indonesia Stock Exchange during 2010-2012. Purposive sampling method is taken and generates 30 companies as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 17.00.The results show that Institutional Ownership, Audit Quality, and Tenure have significant influence of Cost of Bank Loan. Institutional Ownership shows 0.002 < 0.05 in significant result because Pvalue smaller than alpha score (0.05), Audit Quality shows 0.004 < 0.05 in significant result because Pvalue smaller than alpha score (0.05), and Tenure shows 0.018 < 0.05 in significant result because Pvalue smaller than alpha score (0.05). Based on the test result of the coefficient determination, the value of the Adjust R Square is 46.8% while the remaining 53.2% is influenced by other variables that are not included in this study such as audit committee, flexibility, corporate governance, organizational skill, etc.Keywords: Institutional Ownership, Audit Quality, Tenure, and Cost of Bank Loan
Pengaruh good governance, pemanfaatan teknologi informasi dan pengendalian intern terhadap kinerja organisasi (studi pada skpd kabupaten siak) Iktria Susanti
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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Penelitian ini bertujuan untuk mengetahui Pengaruh Good Governance, Pemanfaatan Teknologi Informasi dan Pengendalian Intern terhadap Kinerja Organisasi Pemerintah Daerah Kabupaten Siak.Penelitian dilakukan dengan menggunakan metode deskriptif. Pengumpulan data primer dilakukan dengan memberikan kuesioner kepada kepala SKPD di lingkungan Pemerintah Kabupaten Siak. Pengolahan dan analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 17. Pengujian data yang digunakan untuk regresi linear berganda adalah uji kualitas data dan uji asumsi klasik.Hasil penelitian menunjukkan bahwa (1) Good Governance berpengaruh terhadap Kinerja Organisasi dengan nilai koefisien regresi sebesar 0,272 dengan signifikansi 0,007 (alpha 0,05); (2) Pemanfaatan Teknologi Informasi berpengaruh terhadap Kinerja Organisasi dengan nilai koefisien regresi sebesar 0,123 dengan signifikansi 0,018 (alpha 0,05) dan (3) Pengendalian Intern berpengaruh terhadap Kinerja Organisasi dengan nilai koefisien regresi sebesar 0,174 dengan signifikansi 0,009 (alpha 0,05). Sedangkan nilai R square yaitu sebesar 0,788 yang berarti sebesar 78,8% variabel independen dalam penelitian ini mampu mempengaruhi variabel dependen. Sedangkan sisanya sebesar 21,2% dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini.Kata Kunci: Good Governance, Pemanfaatan Teknologi Informasi, Pengendalian Intern, Kinerja Organisasi.

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