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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi MEDIA AKRUAL: Jurnal Akuntansi SOLUSI Jurnal Akuntansi : Transparansi dan Akuntabilitas Unri Conference Series: Community Engagement PEKBIS
EMRINALDI NUR DP
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Journal : PEKBIS

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MELAKUKAN RIGHT ISSUE PADA TAHUN 2016 Tengku Irahmah; Emrinaldi Nur DP; Azwir Nasir
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.51 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

The objectives of this study was to analyze the Influence Of Mechanism Of GoodCorporate Governance (proxied as Independent Commissioners, InstitusionalOwnership, Blockholder Ownership, Audit Committee) and Capital Structure(proxied : DER) On Firm Value and mediated by Earnings Management onCompanies that right issue and companies listed in Indonesia Stock Exchange forthe periode 2016. The population in this study is on Companies that right issue andcompanies listed in Indonesia Stock Exchange for the periode 2016. The sampleswere 35 companies taken by using purposive sampling technique. Path Analysismodel was developed to test the hypotheses with the help of software SPSS version19.0. The results of the study showed that Independent Commissioners, InstitusionalOwnership, Blockholder Ownership had positive significant influence on the value ofcompanies listed in the Indonesia Stock Exchange on the right issue companies.Earning Management had negative significant on the firm value. Partially, Auditcommittee and capital structure not have any significant influence on firm value.Based on the result, Earning management acted as intervening variable ofIndependent Commissioners, Institusional Ownership and Blockholder Ownership.
THE EFFECT OF COMPANY CHARACTERISTICS, AUDIT QUALITY, AND TAX PLANNING ON BOOK TAX DIFFERENCES (BTD) AND IMPACT ON PERSISTENCY OF PROFIT Fadhril Rahmi Yulianto; Emrinaldi Nur DP; Andreas Andreas
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.321 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This study aims to examine and analyze the effect of company characteristics, auditquality, and tax planning on book tax differences (BTD) and their impact on earningspersistence. The population in this study are companies listed on the IndonesiaStock Exchange (IDX) in the 2014-2016 period. While the samples chosen wereforeign investment companies (PMA). The sampling technique used purposivesampling method, the researcher determined as many as 28 companies with a totalobservation of 84 samples. Data analysis was performed with multiple linearregression models and independent sample t test with the help of SPSS version21.0 software. The results of the study show that profitability and tax planning affectbook tax differences (BTD). While leverage, liquidity, and audit quality do not affectbook tax differences (BTD). Furthermore, for the second model, the results obtainedthat permanent differences affect the persistence of earnings. However, fortemporary differences does not affect the persistence of earnings. From the resultsof the independent sample t test showed that in the first model the percentage of theinfluence of the independent variable on the dependent variable was 83.4%.Whereas in the second model, the percentage effect of variables on the dependentvariable is 12.1%.
PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Listing di BEI 2007 s.d 2009) Rika Amelia Septiana; Emrinaldi Nur DP
PEKBIS Vol 4, No 02 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.09 KB) | DOI: 10.31258/pekbis.4.02.%p

Abstract

Penelitian ini menguji pengaruh implementasi corporate social responsibilityterhadap profitabilitas perusahaan.Sampel penelitian ini menggunakan38perusahaan manufaktur yang listing di BEI periode tahun 2007-2009. Data yangdigunakan adalah laporan keuangan yang dikeluarkan perusahaan tiap tahun.Teknik pengambilan sampel menggunakan metode purposive sampling.Teknikanalisis yang digunakan adalah analisis regresi berganda dengan persamaankuadrat terkecil, uji hipotesis menggunakan t-statistik dan f-statistik dengan level ofsignificance 5%, serta juga dilakukan uji asumsi klasik.Hasil penelitian menunjukkanbahwa variabel biaya kesejahteraan karyawan berpengaruh negatif dan signifikanterhadap ROA, biaya bina lingkungan berpengaruh positif dan signifikan terhadapROA,Biaya kemitraan tidak berpengaruh dan tidak signifikan terhadap ROA,sedangkan secara bersama-sama (simultan) terbukti berpengaruh signifikanterhadap ROA. Kemampuan variabe lindependen menerangkan profitabilitassebesar 19.6%, sedangkan sisanya sebesar 80.4% diterangkan oleh faktor lainyang tidak diungkap dalam penelitian ini.
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Rezi Al Azhar Ali Alfiati Silfi Anak Agung Gede Sugianthara Andreas Andreas Asih ' Azwir Nasir Benediktus Oksanda Devi Safitri Devi Savitri Devy Tresnowati Dinda Niagara Ermaja Diyah Fitri Yulianti Edfan Darlis Eka Hariyani Eka Haryani Elmita Sari Enni Savitri Fadhril Rahmi Yulianto Finta Isfa Nofianti Halimah Tun Sakdiah Hariadi ' Hariadi Hariadi Hariadi Yasni Hengki Wijora Hot Kristian Maryanto Indah Novita Ismail Mubaraq Isworo Wulandari Julita ' Julita - Julita Julita Lia Andriyani Lubis, Armensyah Mai Elva Sundari Marisa Fitria Meilda Wiguna Mela, Nanda Fito Mentari Cefrida S Miswandi ' Mudrika Alamsyah Hasan Nasrizal Nasrizal Nur Azlina Pretty Sakta Riny Purwoko, Agus Puspha Sonia Raihanil Jannah Ramadhan, Muhammad Adzan Ray Farandy Rheny Afriana Hanif Rika Amelia Septiana Rizky Ardhianto Rofika ' Rofika - Rofika Rofika Rora Aprilia Rossy Amalina Anjani Ruhul Fitrios Rusli ' Ryan Patria Ruli Selni Triponika Sari Sempaulus Silalahi Setiawan Harsa Shelly Jelita Akhmad Stephen Lie Suci Oktavia Sufanda, Zerry Syaidina Efri Saputra Tania Iskandar Tengku Irahmah Tengku Ramona Fitri Tiffany Pratiwi Ulfah Rosendi Afrilliani Vavia Yunasih Veronita Wulandari Yogi Andrian Yudha Kurniawan Yuneita Anisma Zulman '