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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia 2009-2011) Miswandi '; Emrinaldi Nur Dp; Julita '
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 study is aimed to examine the factors that influence the dividend payout ratio (DPR) on companies listed in Indonesian Exchange. These factors, such as return on equity, cash position, debt to equity ratio, degree of operating leverage, and taxe rate. The population is all of company listed on the Indonesia Stock Exchange in 2009-2011. With purposive sampling technique obtained a total of 82 companies in the sample of total population 464 companies. Types of data using secondary data from financial statements. Data analysis method used is multiple regression analysis with the help of software SPSS version 17 (Statistical Product and Service Solution version 17). The test data used is a partial hypothesis test (t), simultaneous hypothesis testing (f), and the coefficient of determination (R2). The results show that of the five hypothesis proposed, only three variables have influence of dividend payout ratio, its return on equity (sig = 0.095), cash position (sig = 0.020) dan debt to equity ratio (sig = 0.008). while two other variables is degree of operating leverage (sig = 0.748) dan taxe rate (sig = 0.166) doesn’t have influence of dividend payout ratio. Based on the test result of the coefficient determination, the value of the Adjust R Square is 12.9% while the remaining 87.1% is influenced by other variables that are not included in this study.Keywords: Return on Equity, Cash Position, Debt to Equity Ratio, Degree of Operating Leverage, Taxe Rate and Dividend Payout Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK ORANG PRIBADI YANG BERWIRAUSAHA DENGAN LINGKUNGAN DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi yang Berwirausaha Terdaftar di KPP Pratama Bangkinang) Vavia Yunasih; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The reseach was conducted with a purpose of analyzing the direct effect that directly influence adherence to pay tax, which are motivation, level of education and perception of personal financial situation on the private enterpreneurship with the environment and risk preferences as the moderating variabel.This research was done in the Primary Tax Office Bangkinang with 100 respondents. The collecting sample method used was convenience sampling.The analyticalmethods that was used in this research is helped by of sofware Smart PLS. The result was concluded that the motivation, level of education and perception of personal financial situation have a direct impact on compliance of paying taxes. Environment variable moderated the relationship between motivation, level ofeducation and perception of personal financial situation with adherence to pay taxes and risk preference moderated the relationship between motivation and level of education with adherence to pay taxes. Nontheless risk preference did notinfluence the relationship between perception of personal financial situation with adherence to pay taxes.Keywords: adherence to pay taxes, motivation, perception of personal financial situation, environment and risk preference.
Pengaruh Pengumuman Right Issue Terhadap Return Saham, Abnormal Return, Frekuensi Perdagangan, Volume Perdagangan, Risiko Saham dan Kapitalisasi Pasar Pada Perusahaan Property, Real Estate and Building Construction yang Terdaftar di BEI Tahun 2008-2011 Ryan Patria Ruli; Emrinaldi Nur Dp; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine whether there are differences in stock returns, abnormal returns, trading frequency, trading volume, stock risk and the market capitalization before and after the announcement of the rights issue. This research applied in property, real estate and building construction which listed on the Indonesian Stock Exchange 2008-2011 periods. This research for was conducted with the event study. Porposive sampling use as sampling technique. The study was conducted on 36 companies. Independent sample t-test used to examine differences in stock returns, abnormal returns, trading frequency, trading volume, stock risk and the market capitalization before and after the announcement of the rights issue. Based on the results of testing the hypothesis, this study showed that the have a significant difference stock returns , abnormal returns, stock risk and the market capitalization before and after the announcement of the rights issue ( with α = 5 % ) have no significant difference in right issue the average trading frequency and trading volume right issue.Keywords : rights issue, stock returns, abnormal returns, trading frequency, trading volume, stock risk, the market capitalization.
PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL, RISIKO KESALAHAN TERHADAP PENURUNAN KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDITOR SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Kantor Akuntan Publik di Sumatera Bagian Tengah) Pretty Sakta Riny; Emrinaldi Nur DP; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Audit Quality is assessment of the process in conducting the audit tasks performed by an auditor thus generating an audit report are assessed based on factors that may effect the audit quality. The reduced audit quality behaviour can cause the low users confidence of audit report thus becoming a threat to the audit profession. The purpose of this research was to analyze the direct effect of the complexity of audit variable, locus of control and risk of error toward the reduce audit quality, and to examine the indirect effect between the complexity of audit, locus of control and risk of error to the reduce audit quality with auditors’ dysfunctional behavior as the intervening variable. The data collection of this research was using questionnaire method that distributed to 85 auditors working at Public Accounting Firm (KAP) in central Sumatra. The numbers of auditors who became research sample were 52 auditors from 17 public accounting firms. The collected data were analyzed by using Partial Least Square (PLS). 10 hypotheses are used for get the final research. It showed that the complexity of audit, locus of control, and risk of error affect the reduce of audit quality. This study showed that the complexity of audit and locus of control had effect toward dysfunctional behavior, whereas the risk of error variable did not have any effect toward the audit dysfunctional behavior.This study also showed that the dysfunctional behavior affect the reduce audit quality. When the independent and dependent variables were mediated by dysfunctional behavior, it showed that the complexity of audit, locus of control, and risk of error indirectly affected the reduce audit quality with auditors’ dysfunctional behavior as the intervening variable.Keywords: complexity of audit, locus of control, risk of error, reduce audit quality, and auditors’ dysfunctional behavior.
Faktor-faktor yang mempengaruhi kebijakan hutang perusahaan konstruksi, hotel & travel services serta real estate & property yang terdaftar di bursa efek indonesia tahun 2010-2011 Stephen Lie; Emrinaldi Nur DP; Ruhul Fitrios
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study aimed to examine the effect of profitability as measured by ROA (X1), the structure of assets (X2), and dividend policy (X3) on debt or leverage policy (Y). The object of this study is the construction, hotel and travel services as well as real estate & property listed in the Indonesia Stock Exchange in 2010-2011 with a total sample of 60 firms.This study uses secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple regression analysis. Data collect from Indonesian Stock Exchange for this industry is thirty company which is collect for 2010-2011.Based on the analysis, it is known that the independent variables that have a significant effect on debt policy (Y) as measured by the DER is the structure of assets (X2). Meanwhile, the profitability (X1), and dividend policy (X3) has no effect on debt policy (Y). The coefficient of determination is 0.355 which shows that 35.5 % of the changes in debt policy is affected by the determinant variables used in the research model while the rest (64.7 %) is explained by other variables.Keywords : Debt Equity Ratio (DER), profitability (ROA), Asset Structure, Dividend Payout Ratio (DPR)
PENGARUH GOOD CORPORATE GOVERNANCE, BUDAYA ORGANISASI DAN PENGEDALIAN INTERN TERHADAP KINERJA ORGANISASI DENGAN AKUNTABILITAS PUBLIKSEBAGAI VARIABEL INTERVENING (Survey Terhadap Rumah Sakit di Kota Padang) Rora Aprilia; Emrinaldi Nur DP; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Hospital is an unic and compleks organization for its extensive use of human resources, features and charachteristics in its process to provide medical services. Majority of Hospitals in Indonesia have already been shifted to be of profit oriented rather than public service oriented. This research was conducted with a purpose of analyzing the direct effect of good corporate governance, organizational culture, and internal control toward organizational performance and undirect effect of good corporate governance, organizational culture, and internal control toward organizational performance which is mediated by public accountability so that in the future this research could be of used for promoting especially hospital performance and generally organizational performance. This research was conducted at 25 hospitals in Padang city with 75 respondents. The analytical methods that was used in this research is helped by Smart PLS software.The result was concluded as the good corporate governance, internal control, and public accountability has direct influence toward organizational performance. Nonetheless, organizational culture variable does not has influence toward organizational performance. The influence of good corporate governance, organizational culture, internal control, was significantly affecting the organizational performance through public accountability.Keywords: good corporate governance, organizational culture, internal control, public accountability, and organizational performance.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011 – 2013 Asih '; Emrinaldi Nur DP; Sempaulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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The Rate of obligation is very important for the company, because when a company has a good rating, then investors will be attracted to invest. This research purposed to get know about factors that influence the obligation rate of all non-finance company that registered in Indonesia Stoch Exchange and in rated by PT. PEFINDO at 2011-2013 period. Factors that influence the rate of obligation are divided into two factor, 1) the accounting factors consist of company size , leverage, profitability, the company's activity, liquidity, and the growth of the company. 2) non accounting factors consist of maturity, secure and reputation auditor.This research use desain purposive sampling. Sample that use in this research amount 95 obligation which are from 41 non-finance company. Data used in this research was secondary data. The data was obtained from financial report on 2010 – 2012 from companies that listed in Indonesia Stock Exchange and in rated by PT. PEFINDO. Hypothesis tested by logistic regression analysis method. Result of this research shows that variable of company size (4,5%),profitability (4,9%), company activities(4%), maturity(2,3%), auditor reputation (3,3%), liquidity (3,5%), and companies growth (3%) had an positive influence to obligation rate. Meanwhile leverage (90,9%) and secure (73,9%) didn’t have significant influence to obligation rate.Keywords:Bond Rating, Accounting Factors, Non- Accounting Factors
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KEADILAN DISTRIBUTIF TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Ray Farandy; Emrinaldi Nur DP; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to examine (1) the effect of internal control effectiveness on tendency accounting fraud, (2) the effect of internal control effectiveness on tendency accounting fraud through job satisfaction, (3) the effect of compensation suitability on tendency accounting fraud,(4) the effect of compensation suitability on tendency accounting fraud through job satisfaction, (5) the effect of distribution justice on tendency accounting fraud, and (6) the effect of distribution justice on tendency accounting fraud through job satisfaction. The sample on this study are all of SKPD in Pekanbaru city 2016. There are 17 departments that used as a samples. Hipotesist in this study are tested using Partial Least Square (PLS) program ver. 2.0. The samples in this study were choosen using pusposive sampling method. This study used a primer datas obtained through questionnaires given to chief financial officer, chief financial subpart and 2 staff that work at financial office. From 68 sets questionnaires distributed, 64 sets questionnaires returned and analyzed. The result of direct examination in this study found that internal control effectiveness, compensation suitability directly effect the tendency accounting fraud, meanwhile distribution justice does not directly effect the tendency accounting fraud. The indirect examination found that internal control effectiveness, compensation suitability, and distribution justice effect the tendency accounting fraud through job satisfaction as an intervening variable.Keywords: Internal Control Effectiveness, Compensation Suitability, Distribution Justice, Tendency Accounting Fraud and Job Satisfaction
UJI PENGARUH PRAKTIK AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN MODERASI FEE AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Tahun 2014-2016)’’ Dinda Niagara Ermaja; Emrinaldi Nur DP; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this study is to examine the influence of auditor switching, audit delay, and audit timeliness to integrity of financial statement with fee audit as a moderating variable. This research use auditor switching, audit delay, and audit timeliness as independent variable. Dependent variable in this research is integrity of financial statement and fee audit as a moderating variable. Data used in this research are collected from financial statement of manufacturing companies listed in IDX. The population of this research comprise of manufacturing companies basic and chemical industry sector, listed in Bursa Efek Indonesia during the period of 2014-2016 a total of 32 companies with 96 unit of samples. The samples are determined using purposive sampling method. Analysis of data is carried out using logistic regression method and moderated regression analysis with the aid of SPSS version 21 computer program.The results of hypotesis testing showed that auditor switching and audit delay have an influence to integrity of financial statement. But,audit timeliness does not have an influence to integrity of financial statement. Auditor switching and audit delay have influence to integrity of financial statement with fee audit as a moderating. But, audit timeliness does not have influence to integrity of financial statement with fee audit as a moderating.Keywords : Auditor switching, audit delay, audit timeliness, fee audit, and integrity of financial statement
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN PRODUK BANK SYARIAH DIPANDANG DARI SUDUT POTENSI EKONOMI, SIKAP, PREFERENSI KEUNTUNGAN RELATIF DENGAN KEWAJIBAN AGAMA (RELIGIOUS OBLIGATION) SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK SYARIAH YANG TERDAPAT DI KOTA PEKANBARU) Devy Tresnowati; Emrinaldi Nur DP; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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In Islam, muamalah which not allowed are those that contain elements of usury. To avoid usury which is strongly associated with the world of banking, Islamic Banks can be a solution. This study aims to examine determinant of intention to use islamic bank from the point of economic potential, attitudes, and relative advantage preferences, with attention to elements of religious obligation as a moderating variable based on the Theory of Planned Behavior. The study was conducted at ten Islamic banks and muamalat in Riau with 120 respondents. This study use multiple regression as the analytical instrument. The test results show that economic potential, attitudes and preference of relative advantage have an influence on the intentions in using Islamic banks products either directly or through moderating religious obligations. These results indicate that the economic potential and intention encourage the development of institutions and Islamic products, through moderation of religious obligations.Keywords : Intention, economic potential, attitude, preference relative advantage, religious obligations
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 '