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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,profitabilitas perusahaan, laba rugi perusahaan, reputasi kantor akuntan publik (kap) dan opini auditor terhadap audit delay pada perusahaan yang terdaftar di bei tahun 2011-2012 Illa Sasmi Herja; Muhammad Rasuli; Alfiati Silfi
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 was to examine the effect of firm size, firm profitability, profit/loss, reputation of a public, auditor’s opinion to audit delay in Indonesia Stock Exchange.The sampling method used was purposive sampling and obtained sample 341 companies. The study period is 2011 until 2012. To analyze the data in this study used multiple regression test (multiple regression).Result of analyze showed that independent variabels affect dependen variable on 54,4%.And from the test results it can be concluded that firm size significantly. firm profitablity significantly, profit/loss significantly, reputation of a public accounting firm significantly and auditor’s opinion significantly influence audit delay during the period of this study.Keywords: Audit delay, firm size, firm profitability, profit/loss, reputation of a public accounting firm, auditor’s opinion.
Pengaruh pengalaman audit dan pengetahuan audit terhadap keahlian dalam bidang auditing pada badan pemeriksa keuangan (bpk) ri perwakilan provinsi riau Intan Dewi Rahayu Ningsih; Rita Anugerah; Alfiati Silfi
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 examine the effect of auditor’s audit experience and auditor’s audit knowledge on auditor’s expertise of BPK RI delegation in Riau Province. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to BPK RI delegation in Riau province. A total of 36 respondents (90%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 17.0. Result of the study showed that the variables auditor’s audit experience and auditor’s audit knowledge effect on the auditor expertise. The magnitude of the effect caused by Adjusted R2 by two variables together 59.5% of the dependent variable, while the remaining 40.5% is influenced by other variables not examined in this study.Keyword : auditor expertise, audit’s experience, and audit’s knowledge.
Pengaruh good governance, pengendalian intern, dan budaya organisasi terhadap kinerja pemerintah daerah (studi pada satuan kerja pemerintah kabupaten pelalawan) Ira Amelia; Desmiyawati '; 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 aims to look at the empirical evidence the influence of good governance, internal control, and organizational culture on government performance . This study uses a survey of the local unit Pelalawan .The samples used were as many as 126 people are respondents . The population in this study is 32 working units Pelalawan district . 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 software SPSS version 17.0 .The results showed that good governance affect the performance of local governments with a regression coefficient of 0.999 with 0.000 significant ( alpha 0.05), , internal control affect the performance of local governments with regression coefficient 0.769 with a significant 0.000 ( alpha 0.05 ) , and culture organizational not influence on the performance of local governments with regression coefficient of -0.136 to 0.146 significant ( alpha 0.05) . R-square value is equal to 0.732 which means that 73.2 % of the independent variables in this study were able to influence the dependent variable . While the remaining 26.8 % is explained by other variables that are not included in this study such as organizational commitment , leadership style , and the other as his motivation . The influence of good governance , internal control , and organizational culture simultaneously significant effect on government performance .Keywords: good governance, internal control, organizational culture, local government performance.
Analisis faktor-faktor yang mempengaruhi independensi akuntan publik dalam pelaksanaan audit (study survey pada kantor akuntan publik di pekanbaru dan batam) Kirana Putri; Hardi '; Sem Paulus Silalahi
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 analyze the influences of independency in appearance of public accountant which consist of some variables, such as monetary, tying importance factor and relation of effort with client, office public accountant size, measure the duration or assignation of audit, emulation between office public accountant and audit of fee to independency of public accountant.This research applied on public accountant offices in Batam and Pekanbaru. The methode of research is surveilance methode by sending direct and indirectly quistionaires. The results of f-test showed that all independent variables influenced the dependent variables. The results of t-test showed that monetary, tying importance factor and relation of effort with client, the duration or assignation of audit, and audit of fee had a significant effect to independency appearance of public accountant. The R2 effect by all independent variables are 64.2%, and 35.8% influenced by other variables.Keywords: independency, public accountant, audit fee .
Pengaruh asimetri informasi, leverage, kualitas akrual, dan profitabilitas terhadap kualitas laba (studi pada perusahaan manufaktur yang terdaftar di bei 2010-2011) Karolus Timotius; Vince Ratnawati; 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 aimed of this research to analyzed the effect of information asymmetry, leverage, accrual quality, and profitability to the quality of earnings. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2011. Samples was determined by purposive sampling method. There are 60 manufacturing companies. Analysis of the data was use as multiple regression analysis. The result that information asymmetry of does not affect on the quality of earnings but leverage, accrual quality, and profitability of a significant effect the quality of earnings. Based on the research, we can suggested: for the next research you should use another variables such as systematic risk, liquidity, investment opportunity set, and a chance to grow and add the longer period of observation.Keywords: Information Asymmetry, Leverage, Accrual Quality, Profitability, Quality of Earnings
Pengaruh good corporate governance, profitabilitas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perushaan pada perusahaan real estate dan property yang terdaftar di bursa efek indonesia (2010-2011) Oi Sanjaya; 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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Abstract

The purpose of this experiment is knowing the influence of good corporate governance, profitability and company measurement to company social responsibility.The population of this experiment is all of the company that is registered on BEI in 2010-2011. The taken samples are 54 company during two years. The used data is secondary data with collecting data method by downloading on web BEI and literature. Analisys data method that is used on this experiment is multiple regression with helping of software SPSS 17.0 version.The experiment result shows that institusional ownership has the effect on CSR with t-count 3.354, t-table 2.012 , significancy 0.002. The profability has the effect on CSR with t-count 2.843, t-table 2.012, significancy 0.007. The company measurement has the effect on CSR with t-count 3.333,t-table 2.012, significancy 0.002. Independent Comissioners has no effect on CSR with t-count -1.811, t-table 2.012, and significancy 0.076. Managerial ownership has no effect on CSR with t-count -1.256, t-table 2.012, significancy 0.215. Audit comittee has no effect on CSR with t-count1.797, t-table 2.02, significancy 0.079. Adjusted score R square is 0.597 means 59.7% independent variable on this experiment be able to give an effect on dependent Variable, and the left 40.3% is explained by otehr variable that’s not entered on this experiment, like foreighn ownership, Board of Commissioners, Leverage, Liquidity, company ages, company profile.Keywords: Institutional Ownership, Independent Board of Commissioners, Managerial Ownership, Audit Committee, profitability, firm size, CSR
Pengaruh karakteristik individual dalam pembuatan keputusan berbasis etis berdasarkan perkembangan moral cognitive melalui intervening deontologi moral evaluation auditor Zulman '; Emrinaldi Nur DP; Devi Safitri
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 find out the effect of time pressure, audit risk, cognitive moral development and deontology moral evaluation into audit procedure’s premature sign off from individual characteristic’side in making ethical decision. This research used premature stopping attitude of audit procedure as the dependence. Recently, this unethical attitude seems to be risky thing because it indicates that auditors are not consistent about their responsible and ethics.Population of this research is all independent auditors working in KAP in Pekanbaru, Padang and Batam. While sample are those who work in KAP kotaPekanbaru, Padang and Batam. Sampling was done by purposive sampling method. The number of sample used are 69 respondents. Data is analyzed by PLS analysis technique (Partial Least Squeare) using SmartPLS software.Result shows that time pressure has significant effect to audit procedure’s premature sign off, cognitive moral development and deontology moral evaluation have non significant negative effect to audit procedure’s premature sign off. Beside that, there is also a significant connection between somebody’s cognitive moral development and deontology moral evaluation. Fifth TStatistic tes simultaneously has no effect to audit procedure’s premature sign off. Only 23,8% variability construct premature stopping attitude of audit procedure, and the rest 76.2% explaineby other variable outside this research.Key word: premature sign off, time pressure, audit risk, cognitive moral development, deontology moral evaluation.
Analisis faktor-faktor yang mempengaruhi price earning ratio pada perusahaan manufaktur yang bursa efek indonesia 2007-2011terdaftar di Ramadhani, Gesha; ', Kamaliah; Silfi, Alfiati
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 stock market is an indicator of the progress of a country's economyand to support economic development the country concerned. Various role of capital markets in a country that is as a facility to do the interaction between buyer and seller to determine the stock price. one analysis tool in the assessment of the stock price is Price Earning Ratio (PER). This study aims to examine the factors DER, ROE, PBV and Size of Price Earning Ratio (PER) on manufacturing companies listed in Indonesia Stock Exchange for 2007 - 2011.This study used the entire population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2007 until 2011, a total of 33 companies. Sampling was conducted with a purposive sampling technique. This study uses secondary data obtained from the publication of Indonesian Capital Market Directory (ICMD). The analysis technique used in this study is the technique of multiple linier regression analysis, Goodness of Fit Test and using the t-statistic for testing the partial regression coefficient with the 5% confidence level.In the classical assumption test results showed that there were nodeviations classical assumption, this shows that the available data has been qualified to use multiple linier regression model. From this reseach the following conclusion : the DER variable has positive and significant effect on PER, variabel ROE has negative and significant effect on PER, PBV variable has positive and significant effect on PER, Size variable has not significant effect on PER. Regression equation obtained is PER = 7,405 + 1,178 DER – 4,240 ROE + 2,414 PBV + 0,022 SIZE. Coefficient of determination (adjusted 2) is 16,0 % which means 16,0 % of PER is influenced by the independent variables, whereas the remaining balance of 84,0% is explained by other variable not prensented in the study.Keywords : Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Equity (ROE), Price Book Value (PBV) dan Size
Pengaruh sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan keuangan daerah terhadap keandalan pelaporan keuangan pemerintah kota dumai Gita Silvia Marda; Raja Adri Satriawan; Supriono '
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 aims to examine and obtain empirical evidence about the factors that affect the reliability of financial reporting local government, specifically her at Dumai City Government. This research is motivated by the fact that the government financial reporting should provide information which is reliable in assessing accountability and decision-making parties. Variables to be tested in this study were, among others, the quality of human resources, the utilization of information technology and financial control systems area (as independent variables) to the reliability of financial reporting (as dependent variable).The data in this study is primary data obtained from questionnaires distributed directly to the respondents. Data collected from 105 respondents who work in finance / administration on regional work units (SKPD) in the city of Dumai. This hypothesis was tested by multiple linear regression using partial hypothesis test (ujit-t).The test results showed that the quality of human resources and financial controls areas significant positive effect partially on local government financial reporting reliability of Dumai. While Information Technology bepengaruh not to Keandalaan Financial Reporting for maximum utilization of Information Technology has not used in Dumai City government institutions.Keywords: Human Resources, Information Technology, Regional Financial Supervision and Financial Reporting Reliability Government
Pengaruh rasio keuangan daerah, pendapatan asli daerah (pad), dan dana alokasi umum (dau) terhadap alokasi belanja modal pada kabupaten/kota di provinsi riau tahun 2009-2012 Fitri, Vella Kurniasih; Rasuli, Muhammad; Silfi, Alfiati
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 research is aimed to analyze the influence of Local Government Measurement Ratio toward the Capital Expenditure for Public Services.The samples which are use in this research are regency/municipality of Riau province that report routine the realization report of the estimate income of regional expense (APBD) from 2009 until 2012 for Dirjen Perimbangan Keuangan Pemerintah Daerah(www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The stastical method used to test the research hypothesis is multiple regression using SPSS 18 software.The results of this research show that The Autonomy rate has negative influence toward the capital expenditure for public service. The effectiveness rate has positive influence toward capital expenditure for public service. The efficiency rate has negative influence toward capital expenditure for public service. Fund Local Own Revenue (PAD) has positive influence toward capital expenditure for public service , and the General Allocation Fund (DAU) have a significant effect on the Capital Expenditure for public serviceKey Word : autonomy ratio, effectiveness rate, efficiency rate, Fund Local Own Revenue, General Allocation Fund, capital expenditure.

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