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EMRINALDI NUR DP
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BURSA EFEK INDONESIA (Pengujian Empiris Menggunakan Client Cycle Time dan Firm Cycle time) Ismail Mubaraq; Emrinaldi Nur Dp; Alfiati Silfi
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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Abstract

This research is to empirically examine the factors that affect audit delay in the Wholesale and Retail Trade company in Indonesia Stock Exchange. The dependent variable in this research is the breakdown of audit delay into Client Firm Cycle Time and Cycle Time. Independent variables are extraordinary items, corporate income, debt proportion, client size. This research uses secondary data. Namely the annual financial statements obtained from the office of Capital Market Information Center (PIPM) Pekanbaru. The analysis used is multiple linear regression using the enter method. The sample used in the research were taken using puposive sampling technique. The results showed that the Client Cycle Time is affected by corporate income variable, while the other independent variables are extraordinary, debt proportion and client size had no significant effect. For Firm Cycle Time study results showed that all independent variables are extraordinary items, corporate income, debt proportion and client size have a significant effect. From the test results are known Coefficient of Determination R2 Adjusted R Square value on Client Cycle Time by 0.259 which states that the contribution of the effect of independent variables on the dependent variable Client Cycle Time is of 25.9%. While the remaining 74.1% is influenced by other variables. And Cycle Time Firm known for the value of Adjusted R Square of 0.235 means that the effect is that the contribution of the independent variable on the dependent variable for Firm Cycle
PENGARUH MORALITAS INDIVIDU, PENEGAKAN HUKUM, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar ) Diyah Fitri Yulianti; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The tendency of accounting fraud has grown in many countries, including in Indonesia. The purpose of this study is to analyze the direct effect of individual morality, law enforcement, distributive justice and procedural justice to tendency of accounting fraud and indirect effect of individual morality, law enforcement, distributive justice and procedural justice to tendency of accounting fraud with unethical behavior as intervening variable. Samples in this study are 18 departements in Kampar with 64 respondents. The data were analyzed by using PLS analysis technique (Partial Least Square). The result shows that individual morality and distributive justice have direct influence toward tendency of accounting fraud. But, law enforcement and procedural justice do not have influence toward tendency of accounting fraud. The result for indirect effect show that law enforcement, distributive justice and procedural justice have significant influence to tendency of accounting fraud through unethical behavior. But, individual morality does not have significant influence to tendency of accounting fraud through unethical behavior.Keywords: tendency of accounting fraud, unethical behavior and PLS (Partial Least Square)
FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU DAN PADANG Yogi Andrian; Emrinaldi Nur DP; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The purpose of this study was to examine the effect of responsiveness, ethics auditor, bussiness scale, and resources availability on audit quality and to examine the effect of work experience as a moderating the effect of responsiveness, ethics auditor, bussiness scale and resources availability on audit quality. The population in this study were all Public Accounting Firm were registered in IAPI (Institute of Public Accountants Indonesia) in Pekanbaru and Padang, which amounts to 16 (Sixteen) Public Accounting Firm. Samples determined using purposive sampling method. Methods of data collection in this study using questionnaires. While the method of data analysis and hypothesis testing using Structural Equation Model-Partial Least Square (PLS-SEM). The results showed that the responsiveness, ethics auditor, bussiness scale, and resources availability significantly affect the audit quality. Responsiveness and ethics auditor are moderated by work experience significantly affect the audit quality. While the bussiness scale and resources availability are moderated by work experience do not significantly affect the audit quality. R2 value equal to 0.954, which means 95.4% of the independent variables in this study could affect the dependent variable, while the remaining 4.6% is explained by other variables that are not included in this study.Keywords: Quality audit, work experience, responsiveness, business scale, resources availability
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTEREN, DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Inspektorat Provinsi Riau dan Provinsi Sumatera Barat) Setiawan Harsa; Emrinaldi Nur DP; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the effect of personal interference, external interference, and interference with the independence of the auditor organization on professional commitment as an intervening variable. The location of this research in the Provincial Inspectorate of Riau and West Sumatra Provincial Inspectorate. In this study, the population used is the Riau Provincial Inspectorate and the Inspectorate of West Sumatra Province. Respondents in this study were all pengawai Inspectorate Province of Riau and West Sumatra. Samples of this research were 53 respondents. The data used are primary data. The analytical method used is the analysis of PLS (Partial Least Square). The results showed a direct influence are: 1) Personal Disorders affect the auditor's independence. 2) Disturbance affect the external auditor's independence. 3) Organization Disorders affect the auditor's independence. And the study also showed their influence is indirectly personal Disorders, external interference, and interference organizations have indirect influence on the independence of auditors with professional commitment. Based on the results of R-Square variable auditor independence by 85.3% and variable professional commitment of 66.3%.Keyword : Personal Disorder, External Disorders, Disorders Organisation, Auditor Independence, and Professional Commitment.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Hot Kristian Maryanto; Emrinaldi Nur DP; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to test the Influence of Intellectual Capital and Good Corporate Governance on Firm Value With Financial Performance As an Intervening Variable In Manufacturing Company of Indonesia Stock Exchange Year 2011-2014. The target population in this study includes manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is path analysis. Based on the data collected and testing has been done on the problem by using the method of path analysis, it can be concluded: 1) Intellectual Capital has a significant effect on firm value. 2) Intellectual Capital has a significant effect on firm value through profitability. 3) Profitability has a significant effect on firm value. 4) Managerial Ownership has not a significant effect on firm value. 5) Managerial Ownership has not significant effect on firm value through profitability. 6) Proportion of Independent Commissioners has a significant effect on the value of the Company. 7) Proportion of Independent Commissioner has not a significant effect on firm value through profitability. 8) The Audit Committee has not a significant effect on firm value. 9) The Audit Committee has not a significant effect on firm value through profitability.Keywords: Intellectual, Capital, Governance, Values and Performance
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
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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN (Studi Empiris Pada OPD Provinsi Jambi) Ulfah Rosendi Afrilliani; Emrinaldi Nur DP; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of budgetary participation, informationasymmetry, budget emphasis, task complexity, and organizational commitment, clarity ofbudget targets, organizational culture and individual capacity for budgetary slack inRegional Device Organization (RDO), Jambi Province. To collect the data, purpossivesampling technique was applied. The population of this study was all Regional DeviceOrganizations (RDO) in Jambi Province with the total sample of 65 official employeesand OPD agencies in Jambi Province. To analyse the data, Partial Least Square (PLS)was used. Based on the results of the data analysis, it shows that budgetary participation,budget emphasis, organizational commitment, clarity of budget targets andorganizational culture influence budgetary slack. However, asymmetry information, taskcomplexity and individual capacity have no effect on budgetary slack.Keywords: budgetary participation, information asymmetry, budget emphasis, taskcomplexity, and organizational commitment, clarity of budget targets,organizational culture and individual capacity for budgetary slack.
KAJIAN EMPIRIS HUBUNGAN KAUSALITAS PRAKTIK PELAPORAN KEUANGAN BASIS INTERNET (INTERNET FINANCIAL REPORTING) TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL INTERVENING PADA 100 PERUSAHAAN TERKEMUKA DI INDONESIA Isworo Wulandari; Emrinaldi Nur DP; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The aims of this research is to examine the direct effect and indirect effect of voluntary disclosure on the internet and age of firm on the GCG mechanisms consist of managerial ownership and independent commissioner. Collecting data using a purposive sampling method for 100 companies listed in Kompas-100 Index in 2013 which analyse by path analysis. The result show that: (1) Voluntary disclosure and firm’s age does not directly affect managerial ownership but both of the variables have a direct effect on independent commissioner, (2) Voluntary disclosure, firm’s age, firm’s size, industry sector and independent commissioner has a direct effect on the firm value, (3) Voluntary disclosure and firm’s age does not have a indirect effect on the firm value through the percentage of independent commissioner.Keywords: IFR, GCG, Voluntary, Size and Age
Analisis pengaruh kebijakan deviden, resiko bisnis, kontrol kepemilikan, cash holding dan non debt tax shield terhadap struktur modal pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia Rizky Ardhianto; Emrinaldi Nur Dp; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Capital structure relates to how companies finance their debts and make decisions about the shape and composition of funding that will be used by the company. Financing companies can be debt or equity capital and need to be considered when obtaining these funds. Several factors can affect the capital structure is the dividend policy, business risk, ownership control, cash holding and non-debt tax shield. This study aims to determine the effect of dividend policy, business risk, ownership control, cash holding and non-debt tax shield on capital structure in companies listed in Indonesia Stock Exchange.The results of this study found that the Dividend Policy, Business Risk, Ownership Control and Cash Holding has a significant effect on capital structure. While Non-Debt Tax Shields did not have a significant effect on capital structure. The results of this study also found that the dividend policy, business risk, ownership control, Cash Holdings, and non-debt tax shield together have an influence on the capital structure. The influence of independent variables on the dependent variable capital structure which can be described by the equation by 40.1%. While 59.9% influenced by other factors not included in the regression model.Keywords : Dividen Policy, Business Risk, Ownership Control, Cash Holding, Non Debt Tax Shield, and Capital Structure
PENGARUH TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDITOR SEBAGAI MODERATOR (Study Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Medan) Marisa Fitria; Emrinaldi Nur DP; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study was conducted to see whether the time budget pressure, due professionalis care and ethics of auditors effect on audit quality and auditor dysfunctional behavior as a moderator, either directly or indirectly. The population in this study were all auditors working in Public Accounting Firm (KAP) and is listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) in 2011 in the city of Pekanbaru and Medan.The data used are primary data obtained through the questionnaire respondents (sample) studies that specifically collected by researchers to answer the research questions. Data analysis methods used for testing the hypothesis is multiple regression (multiple regression).The results showed that 1) Time budget pressure direct impact on audit quality. 2) Time budget pressure indirect effect, through moderation dysfunctional behavior auditors on audit quality. 3) Due professional care directly affects the quality of the audit. 4) Due professional care indirect effect through the moderation of dysfunctional behavior auditors on audit quality. 5) Ethics auditor has no direct influence on the quality of the audit. 6) Ethical no effect indirectly through the dysfunctional behavior of auditors to audit quality. 7) The coefficient of determination is 0.682 which shows the influence of independent variables used in the model study on audit quality as the dependent variable was 68.2% while the rest (31.8%) is explained by other variables not included in this research model.Keywords: Quality, Dysfunctional,Budget and Professional
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 '