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Pengaruh Perputaran Modal Kerja Struktur Modal, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Automotive And Allied Product Di Bursa Efek Jakarta

Jurnal Ekonomi Vol 17, No 03 (2009)
Publisher : Jurnal Ekonomi

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja,struktur modal, umur perusahaan, dan ukuran perusahaan terhadapprofitabilitas perusahaan Automotive and Allied Products yang terdaftar diBursa Efek Jakarta dengan tahun amatan 2003-2006 meng^nakan metodepurposive sampling. Penelitian ini menggunakan 18 perusahaan sebagaisampel. Data dianalisa menggunakan Multiple Linear Regression denganbantuan soft ware SPSS versi 12.00 dengan metode enter. Disamping itu Jugadilakukan uji normalitas data dan uji asumsi klasik Berdasarkan hasilpenelitian dapat disimpulkan bahwa perputaran modal kerja, struktur modal,umur perusahaan, dan ukuran perusahaan secara simultan berpengaruhsignifikan terhadap profitabilitas pada perusahaan Automotive and AlliedProducts di Bursa Efek Jakarta Hasil penelitian juga menurgukkan bahwa dariempat variabel yang diasumsikan berpengaruh terhadap profitabilitas, hanyadua variabel yang berpengaruh sigmfikan yaitu variabel struktur modal danukuran perusahaan. Sedangkan variabel perputaran modal kerja dan umurperusatuum tidak berpengaruh sigmfikan terhadap profitabilitas padaperusahaan Automotive and Allied Products di Bursa Efek Jakarta

PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN (Pada BPD di Indonesia Sebelum dan Setelah Otonomi Daerah)

PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis ) Vol 2, No 02 (2010)
Publisher : PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )

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Tujuan penelitian ini adalah untuk mengetahui pengaruh sensitivity to sarket risk,kualitas aset, dan likuiditas terhadap kinerja keuangan pada Bank PembangunanDaerah (BPD) di Indonesia.Penelitian ini merupakan penelitian explanatory,dengan unit penelitian semua (populasi) Bank Pembangunan Daerah di Indonesia.Berdasarkan data Bank Indonesia terdapat 26 Bank Pembangunan Daerah diIndonesia. Pengumpulan data dilakukan dengan menggunakan data sekunderberupa laporan keuangan publikasi Bank Pembangunan Daerah seluruh Indonesiadari tahun 1996 sampai tahun 2005 (selama 10 tahun). Laporan keuangan diperolehdari Kantor Pusat Bank Indonesia dan Biro Riset Info Bank. Alat analisis yangdigunakan untuk menguji hipotesis adalah analisis jalur (path analysis) danStructural Equation Modeling (SEM). Tipe penelitian yang digunakan adalahhubungan kausal dengan menggunakan sensus dan pengumpulan data sekunderdan analisis data dilakukan melalui model persamaan struktural (SEM). Hasilpenelitian ini menunjukkan bahwa : 1) variabel sensitivity to sarket risk baik sebelummaupun setelah otonomi daerah menunjukkan hasil yang berbeda, sebelumotonomi daerah tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkansetelah otonomi daerah berpengaruh signifikan; 2) variabel kualitas asetberpengaruh signifikan terhadap kinerja keuangan sebelum otonomi daerah,sedangkan setelah otonomi daerah tidak berpengaruh signifikan; 3) variabellikuiditas sebelum otonomi daerah berpengaruh signifikan terhadap kinerjakeuangan, dan setelah otonomi daerah tidak berpengaruh signifikan.

PENGARUH INDEPENDENSI DAN KOMPETENSIINTERNAL AUDITOR TERHADAP PENGUNGKAPAN FRAUDPADA SISTEM INFORMASI AKUNTANSI DAN IMPLIKASINYA TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. PERKEBUNAN NUSANTARA V (PERSERO) PEKANBARU DAN PT. PERKEBUNAN NUSANTARA VI (PERSERO) JAMBI

Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Jurnal Ekonomi

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Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensiauditor internal, pengungkapan fraud pada sistem informasi akuntansi sertapenerapan GCG di dua BUMN perkebunan yaitu PTPN (Persero) V Pekanbarudan PTPN (Persero) VI Jambi. Variabel independen yaitu independensidiproksikan dengan lama menjadi auditor, kompetensi diproksikan denganpendidikan dan pengalaman, variabel intervening pengungkapan fraud padasistem informasi akuntansi diproksikan dan sedangkan variabel dependen GCGdiproksikan dengan prinsip-prinsip GCG yaitu transparansi, akuntabilitas,responsibilitas, independensi dan kewajaran. Penelitian ini menggunakan 32responden yang bekerja pada PTPN (Persero) V Pekanbaru dan PTPN (Persero)VI Jambi. Kemudian data dianalisis dengan menggunakan regresi linierberganda.Hasil penelitian menunjukkan bahwa independensi, kompetensi secara simultanmempunyai pengaruh positif terhadap pengungkapan fraud pada sistem informasiakuntansi dan penerapan GCG di perusahaan. Hal ini memberikan masukankepada pimpinan perusahaan dalam hal ini para direksi bahwa independensi dankompetensi auditor internal sangat dibutuhkan dalam pengungkapan fraud yangpada implikasinya adalah mendukung tingkat penerapan GCG diperusahaan.

PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE ( STUDI EMPIRIS PADA BPD SE-INDONESIA TAHUN 2009-2013 )

Jurnal Ekonomi Vol 25, No 2 (2017)
Publisher : Jurnal Ekonomi

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Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Dengan Dimoderasi Good Corporate Governance (Studi Empiris Pada Bpd Se-Indonesia Tahun 2009-2013). Variabel independen yang digunakan dalam penelitian ini adalah penerapan manajemen risiko yang diwakili oleh manajemen risiko kredit (NPL), manajemen risiko likuiditas (LDR), dan manajemen risiko operasional (BOPO), sedangkan variabel dependen yang digunakan dalam penelitian ini adalah kinerja keuangan Bank Pembangunan Daerah (ROA), dimoderasi oleh Good Corporate Governance yang terdiri dari ukuran dewan komisaris, komposisi dewan komisaris, frekuensi rapat, ukuran komite manajemen risiko dan ukuran komite audit. Sampel penelitian dalam penelitian ini terdiri dari 13 BPD yang terdaftar Se-indonesia pada periode penelitian 2009-2013 yang dipilih berdasarkan kriteria tertentu dengan menggunakan metode purposive sampling.Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan moderasi yang diolah dengan menggunakan bantuan software SPSS versi 19. Dari hasil penelitian yang dilakukan menunjukkan bahwa hanya penerapan manajemen risiko likuiditas (LDR) yang berpengaruh positif dan penerapan manajemen risiko Operasional (BOPO) yang berpengaruh negatif dan signifikan terhadap kinerja keuangan BPD (ROA), sementara penerapan manajemen risiko kredit meskipun memiliki pengaruh negatif terhadap variabel Return On Asset (ROA) dengan hasil koefisien regresi sebesar -0,091 tetapi tidak memiliki pengaruh yang signifikan terhadap variabel Return On Asset, sedangkan Good Corporate Governance yang terdiri dari ukuran dewan komisaris, komposisi dewan komisaris, frekuensi rapat, ukuran komite manajemen risiko dan ukuran komite audit.

Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern (Internal Audit) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Kuantan Singingi)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine the effect of human resource competencies, implementation areas of financial accounting system and internal control system (internal audit) on the quality of financial reporting by local governments throughout the research object SKPD KuantanSingingi district numbering 26 on education. The sampling technique using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study it is concluded that the competency of human resources and the application of financial accounting systems area positively significant effect on the quality of financial reports while the variable region of the internal control (internal audit) does not affect the quality of local government financial reports. In this study the magnitude of the effect that the R2 of 0.448 or 44.8% indicated that the competency of human resources and the application of financial accounting system areas affecting the quality of financial reporting area of 44.8%, because in the world of government, every part of government must by right people, which has competence in accordance with the predetermined qualifications. So is the application of financial accounting system has an influence on the quality of the regions financial statements due to the implementation of local area financial accounting system is a medium that can support to produce reliable financial reports and are able to prepare and present the financial statements of qualified regional and meet government quality characteristics of financial statements predefined area. While by 55.2% influenced by other variables.Keywords: quality of financial reports, human resources competencies,implementation areas of financial accounting system and internal controlsystem (internal audit)

PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BURSA EFEK INDONESIA

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Auditor’s Independence issue is the main cause why companies must do auditor switching mandatorily. Many questions rise when actually there were some companies did voluntary auditor switching outside the rule of auditor switching KMK No. 359/KMK.06/2003 which has been revised to be PMK No. 17/PMK.01/2008. This research is purposed to find empirical evidences about the factors that influence manufacturing companies which are listed in BEI to do voluntary auditor switching. Variables that are used in this research are going change management (CEO), audit opinion (OPINI), financialdistress (DER), KAP size (KAP), client size (LnTA). The data being used is from real estate and Property Company which is listed in BEI in 2007-2012 period. Data collecting method which used in this research is method purposive sampling that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 14 companies. Hypothesis in this research are tested by logistic regression analytical method. The result of this study it is concluded that client size has significantly effect on auditor switching with negative direction.Otherwise, change in management, audit opinion, financial distress and KAP size do not have significantly effect on the auditor switching.Keywords: Change management, opinion audit, financial distress, KAP size, client size.

Effect of Total Taxable Entrepreneurs (PFM), Income Per Capita, Inflation, And Economic Growth of Revenue Service Tax Vat Office Pekanbaru

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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This study aimed to examine the effect of the amount of taxable employers (PFM). This study aimed to examine the effect of the amount of taxable employers (PFM) rate and the rate of economic growth in VAT receipts Pekanbaru city. Data used in this study is a secondary data from BPS data and LTO in Pekanbaru. The method used in this research is the study of time series for 5 years from 2008 to 2012 with monthly data units, the number of samples is 60 pieces. Hypothesis testing is performed by using linear regression analysis based on multiple hypothesis testing. result of this research indicates the amount of taxable employers, income per capita, inflation and economic growth affect the acceptance of Pekanbaru city VAT at 14.3% while the remaining 85.7% is influenced by other variables. The results of hypothesis testing found that inflation does not have a significant impact on VAT receipts Pekanbaru= 0664> 0:05. Meanwhile, the amount of taxable employers (PFM), per capita income and economic growth has a significant influence on VAT receipts Pekanbaru = 0.015 <0.05 0.007 <0.05 0.009 <0.05 level. Keywords: entrepreneur taxable amount (PFM), income per capita, inflation, economic growth, the city of Pekanbaru VAT receipts

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2011-2014)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Publication of Sustainability Report (SR) in Indonesia is still voluntary, but the interests and priorities of the companies to publish SR increases. This research aims to determine the effect of the characteristics of the company and corporate governance consists of activity analysis, size, audit committee, and board of directors on the publication of sustainability report in LQ45 companies listed in Indonesian Stock Exchange (IDX) in 2011-2014. The data used in this research were secondary data from companies’ financial data listed in Indonesian Stock Exchange. The sampling methods used was non-probability sampling, which is purposive sampling method. From the population of 78 companies listed in the index of LQ45 during 2011-2014, they were counted 12 companies that fill up the criterias. The hypothesis tested by using logistic regression analysis. The results of the hypothesis test showed that activity analysis, size, and board of directors are having significant effects on the publication of sustainability report with 0.01, 0.03 and 0.04 significance. While the audit committee has no significant effect with 0.236 significance. The influence of the characteristics of the company and corporate governance is 65.5% while the remaining 34.5% is influenced by other variables.Keywords : sustainability report, inventory turnover, size, audit committe, board of directors.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI SURVEI PADA KAP DI PEKANBARU DAN PADANG)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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The study was conducted using a survey method. With the aim to empirical evidence that the effect of leadership style to relation job satisfaction with task complexity and locus of control as moderated of Public Accountant Offices in the city of Pekanbaru and Padang. The population in this study were 13 Public accountant offices in the city of Pekanbaru and Padang. Samples taken are 36 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used MRA (moderated regression analysis) with SPSS Version, 17.0. The results of this study indicate that leadership style effect on the job satisfaction with a t-value of 3,961, 2,032 T-table, a significant 0.000. Leadership style affect on the job satisfaction with moderated by task complexity with a t-value of- 2,603, 2,035 t-table, significant 0.014. Leadership style affect on the job satisfaction with moderated by locus of control with a t-value of 2,296, 2,035 t-table, a significant 0.028.Keywords: Leadership style, task complexity, locus of control and job satisfaction

PENGARUH PERSEPSI PENERAPAN PASAL 6 AYAT 1 HURUF a UU NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK (SYARAT PENDIDIKAN) TERHADAP MOTIVASI, OPTIMISME DAN PERENCANAAN KARIR MAHASISWA JURUSAN AKUNTANSI

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This study aimed to axamine the effect of the perception of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) on motivation, optimism and career planning accounting majors to be professional public accountan in the future. This research took a Population from accountancy student, Economic Faculty from Riau University, State Islamic University of Sultan Syarif Kasim, and Lancang Kuning University 2009-2012. Meanwhile the sample in this study were accounting students with criteria that was still active as a students, has received a course of audit concentration and heard of a Public Accounting Act No.5 of 2011, so that the number of accounting students who fit these criteria above totals 300 respondents. Samples based on the quota method sampling. Data of this research is then processed using simple regression linear method, over statistics Application SPSS 17. The results of this study indicated that the application of article 6 paragraph 1 letter of a Act No.5 of 2011 about public accounting (education requirements) significantly effect the motivation and career planning student accounting. Whereas application of article 6 paragraph 1 letter of a Public Accounting Act No.5 of 2011 no effect significantly to optimism student accounting. These results explain that the regulation of public accountants effect on student motivation by 71,2%, optimism by 19,2% and career planning by 67,4% while the rest is influenced by other factors.Keywords: Motivation, Optimism, Career Planning, Public Accounting Act

Co-Authors Abdullah, Dedy Aisah Fachrunisa, Aisah Al Azhar A Al Azhar Ali, Al Azhar Alex Sentami Putra Alfiati Silfi Analdo, Try Putera Analdo Try Putera Analdo Andani, Diva Dwi Andreas Andreas Andri Andri Arifin, Kasman Arwinda Kurnia, Arwinda Aswad, Hijratul Azhari Sofyan AZWAN, VIRA Boby Arona Putra, Boby Arona Depano, Diko Zaki Desy Ratna Sary, Desy Ratna Desy Sefri Yensi Devi Safitri Dirangga Madali, Dirangga Elfi Ilham Elfi Ilham, Elfi Ilham Enawan, Hanny Enni Savitri Errin Yani Wijaya Fajar, Aulia Ferby Mutia Edwy, Ferby Mutia Fikrian, Hafzan Gusnardi, Gusnardi Gusnardi, Gusnardi Gusnita, Jumeilia Hafiza, Hafiza Hardi Hardi, Hardi Hariadi Yasni, Hariadi Hersandy, Mitra Imelga Helen Indra, Mhd. Ricky Irdanil, Hendri Izdihar, Suci Julita Julita Kamaliah Kamaliah, Kamaliah Kharisma Rianto, Kharisma Laurensia Br Tarigan, Laurensia Br Ludmilla, Rafika Mariadi Mariadi, Mariadi Mega Diana Sari, Mega Diana Miftakhul Hidayah, Miftakhul Miftarahma, Miftarahma Miranda, Tyara Muhammad Subhan Muslimah, Kamalia Nastia Putri Pertiwi Nilam Sari Novita Indrawati Nur Azlina Nurhasanah, Dinna Nurul Ardiani Oktadini, Raja Resna Purnami, Rahma Raisa Kirana, Raisa Ramadhan, Rian Rahmat Ramashar, Wira Rasuli, M. Rasuli, M. Reida wulan hudany, Reida wulan Resi Prima Rani, Resi Prima Richa Senjari, Richa Riki Saputra, Riki Rio Safriadi, Rio Riska Natariasari Romadan, Sahri Sani, Alkausar Sani, Bella Mardhatillah Saputra, Gideon Sartika Simanjuntak, Sartika Saydella Ayudia, Saydella Sem Paulus, Sem Sipahutar, Elisabeth Veronika Stevan Kaunang, Yudith Pius Suryati Nur’aini, Suryati Susanti, Mulyani Syaradila R., Irma Tarigan, Rahmat Syahputra Teddy Chandra Veven Ertanto, Veven Vina Kurniaty Vivi Aurora Mezal, Vivi Aurora Volta Diyanto Wulanda, Rhisa Dwi Putri Yesi Mutia Basri Yulia Efni Yulia Yulia Yuneita Anisma Yustiarti, Fenny Zubir, Zubir