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All Journal Jurnal Ekonomi JAM Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ekonomi KIAT PEKBIS
Amries Rusli Tanjung
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Pengaruh Pelayanan Fiskus, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan dan Preferensi Resiko Wajib Pajak Sebagai Variabel Moderating (Study Empiris pada Wajib Pajak Orang Pribadi di Kota Pekanbar Prima Yuslina; Amries Rusli Tanjung; Alfiati Silfi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.38

Abstract

This research aims to examine the effect of tax authorities, tax knowledge and taxpayer awareness on taxpayer compliance with financial conditions and taxpayer risk preferences as a moderating variable. The sample in this study is 100 individual taxpayers who conduct business activities and free work in Pekanbaru Distribution of questionnaires is done by proportional sampling method. The questionnaire distributed was 110, but only 100 could be processed with a response rate of 90.9%. The data analysis technique in this research uses the classic assumption test, and Moderated Regression Analysis (MRA) through SPSS 23. The results of the testing of the research hypothesis indicate that of the nine hypotheses in this study, there were only 2 hypotheses that were not proven, namely hypothesis 5, moderated tax knowledge financial conditions have an effect on taxpayer compliance and hypothesis 7, namely tax service providers moderated wp risk preferences affect taxpayer compliance. Meanwhile, 5 more hypotheses have proved to be influential.
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING Maya Laura; Amries Rusli Tanjung; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.235 KB) | DOI: 10.31258/je.25.1.p.1

Abstract

The purpose of this research was to examine the effect of the company's growthprofitability, and firm size affect the dividend policy to moderate business risk.Thepopulation in this research is the property and real estate company in thisresearch across the Property and Real Estate companies listed on the StockExchange was 49 (forty nine) listed companies sampled in this research are asmany as 23 companies that meet the criteria. In analyzing and interpreting thedata, descriptive analysis method and analysis methods verification. Descriptiveanalysis method is used to describe the characteristics of the research variables,whereas the verification method used to test the research hypotheses by usingrelevant statistical tests. While the verification method used in this research isModerate Regression Analysis (MRA).Based on the research hypothesis CompanyGrowth affect the company’s dividend policy at the property and real estate listedon the Indonesia stock exchange. Profitability significant effect on DividendPolicy. Company size doesn’t significant effect on the profitability of the Bank arelisted on the Indonesia Stock Exchange. The business risks can’t strengthen therelationship between the policies dividend. Variabel Company Growth BusinessRisk strengthen the relationship between the profitability of the dividend policy, soH5 accepted. There is the influence of company size on the dividend policy withbusiness risk as a moderating variable. Business Risk and strengthen therelationship between the size of the Company on dividend policy.
PENGARUH KEPEMILIKAN KELUARGA, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI : STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Yulia Safitri; Amries Rusli Tanjung; Azwir Nasir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.567 KB) | DOI: 10.31258/je.26.4.p.153-169

Abstract

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh kepemilikan keluarga, dewan komisaris independen dan komite audit terhadap nilai perusahaan dengan kinerja perusahaan sebagai variabel mediasi. Penelitian ini dilakukan pada 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 5.0. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga dan kinerja perusahaan berpengaruh lansung terhadap nilai perusahaan, sedangkan dewan komisaris independen dan komite audit tidak berpengaruh terhadap nilai perusahaan. Penelitian ini memberikan bukti bahwa kinerja perusahaan dapat memediasi pengaruh kepemilikan keluarga terhadap nilai perusahaan. Namun tidak signifikan dalam memediasi pengaruh komisaris independen dan komite audit.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN KONSERVATISME SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014) Rani Munik Munika; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.42 KB) | DOI: 10.31258/je.24.4.p.83

Abstract

The purpose of this research is to examine the influence of the factors that affectthe earnings quality, namely managerial ownership, Leverage and Investment Opportunity Set (IOS) which using conservatisme as an moderating variabel. This research used samples from 120 manufacturing companies listed on Indonesia Stock Exchange, by using purposive sampling method which were published financial report among 2010-2014. The analysis method of this research used moderate regression analisys. The results of this research show that(1) there is significant effect of managerial ownership on the earnings quality (2) there is significant effect of Leverage on the earnings quality ,(3) there is not significant effect of IOS on the earnings quality, (4) there is significant effect of managerial ownership on the earnings quality through conservatism (5) there is significant effect of Leverage on the earnings quality through conservatisme (6) there is not significant effect of IOS on the earnings quality through conservatisme
Pengaruh Intellectual Capital dan Islamic Corporate Governance Disclosure terhadap Kinerja Keuangan: Peran Islamic Corporate Social Responsibility Disclosure sebagai Variabel Mediasi W Djuanda; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 27, No 3 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.691 KB) | DOI: 10.31258/je.27.3.p.267-281

Abstract

This study aims to determine the effect of intellectual capital and Islamic corporate governance on the partial disclosure of financial performance. Furthermore, this study also examines the role of Islamic corporate social responsibility disclosure as mediating the relationship between intellectual capital and Islamic corporate governance disclosure and financial performance. The population in this study is Islamic general banking registered at Bank Indonesia (BI). The sampling method used in this study was purposive sampling, in order to obtain 49 samples. This study uses secondary data obtained from the each of Islamic general bankingwebsite. The statistical method used to test the research hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program. The results of this study prove that Islamic corporate governance disclosure has a positive and significant effect on Islamic corporate social responsibility disclosure, while intellectual capital has no effect on Islamic corporate social responsibility disclosure. Then Islamic corporate social responsibility disclosure has no effect on financial performance. Furthermore, Islamic corporate social responsibility disclosure cannot show its role as a mediation of the relationship between intellectual capital and Islamic corporate governance, a partial disclosure of financial performance.
ANALYSIS OF THE INFLUENCE OF THE CAPITAL STRUCTURE OF THE COMPANY : THE COMPANY’S GROWTH AND PROFITABILITY AS A MODERATING VARIABLE (EMPIRICAL STUDY OF CORPORATE PROPERTY AND REAL ESTATE IN BEI 2010-2014) Patricia Martha Lena; Amries Rusli Tanjung; Yesi Mutia Basri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.848 KB) | DOI: 10.31258/je.25.1.p.93

Abstract

This is research aims to examine the effect of capital structure on corporate valuewith profitability and growth of the company as a moderating variable. The data used in this research is secondary derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2010-2014. By using purposive sampling, this study got 30 sample companies. The analytical method used in this research was moderated regression analysis (MRA). The results showed that the positive effect on the capital structure of the company's value. Profitability could strengthen the influence of capital structure on firm value Positive. Growth companies can strengthen the influence of capital structure to the company's value in a negative way.
PENGARUH SRATEGI DIVERSIFIKASI DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH CORPORATE GOVERNANCE (STUDI PADA PERUSAHAAN KELOMPOK LQ 45 DI BURSA EFEK INDONESIA TAHUN 2013- 2015) Yenni Elmar; Amries Rusli Tanjung; Novita Indrawati
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.34 KB) | DOI: 10.31258/je.25.3.p.138

Abstract

The objectives of this research are to analyze and examine the effect of the diversification strategy and leverage on the firm value with corporate governance as a moderating variable. Business diversification is measured using the Herfindahl Index and leverage measured by using a Debt to Equity Ratio. The firm's value is measured using Tobin's Q ratio and corporate governance is measured by the Corporate Governance Score by IICD assessment for research carried out using the reference ASEAN Corporate Governance Scorcard relevant to the implementation of MEA in Indonesia. This study uses non-financial companies group LQ 45 listed in Indonesia Stock Exchange during 2013 to 2015 as a sample. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that the diversification strategy and leverage a negative effect on the value of the company. However, corporate governance moderates the relationship between diversification strategy and corporate value and can suppress the negative effects of diversification so that diversification becomes positive effect on firm value. While leverage relationships to firm value can not be moderated by corporate governance.
PERAN BUSINESS STRATEGICS DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DAN FINANCIAL PERFORMANCE PADA PERUSAHAAN LQ 45 Wiwik Anggraini; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.747 KB) | DOI: 10.31258/je.24.4.p.113

Abstract

The study is conducted with the purpose of acquiring empirical evidence relatedto the influence of intellectual capital (IC) in calculation of value added(VAICTM) and also each components of IC, there are capital employed efficiencyValue Added of Capital Employed (VACA), Value Added Human Capital (VAHU)and Structural Capital Value Added (STVA) toward the financial performance(ROA) of Business Strategics there are Asset Utilization Efficiency (AUE) andPremium Price Capability (PPC) as an moderating variable.The data used in this study were obtained financial data from the financialstatements of each company and a sample. The method of analysis is fixed effectanalysis using multiple regression with SPSS version 23. The population used inthis study is a LQ45 company listed on the Indonesia Stock Exchange in 2011-2015, with a total sample of 18 companies.Based on this research, it was found that the variable Value Added of CapitalEmployed (VACA) and Value Added Human Capital (VAHU) have a significanteffect on Return on Asset (ROA), while Structural Capital Value Added (STVA)has no significant effect on Return on Asset (ROA). The relationship ofIntellectual capital (VAICTM) variable have a significant effet on the Return onAsset (ROA) through Asset Utilization Efficiency (AUE) and Premium PriceCapability (PPC) as an moderating variable.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Aulia Ramadona; Amries Rusli Tanjung; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study was to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, Company Size and Leverage to Accounting Conservatism (Study in Food and Beverage Company Listed in Indonesia Stock Exchange Year 2011-2014). The population in this study are all food and beverage company in Indonesia which is still in operation during the years 2010-2014 amounted to 16 companies. Based on specified criteria, the company earned 13 is used as a sample in this study. This study uses secondary data in the form of annual financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Managerial Ownership Structure (SKM) has no significant effect on the variable Conservatism because significancy 0,250>0,05. 2) Institutional Ownership Structure (SKI) has no significant effect on the variable Conservatism because significancy 0,155>0,05. 3) Size Company has no significant effect on the variable Conservatism because significancy 0,252>0,05. 4) Leverage has significant effect on the variable Conservatism because significancy 0,000<0,05.Keywords: Structure Managerial Ownership, Institutional Ownership Structure, Company Size, Leverage and Accounting Conservatism
REAKSI PASAR DI SEKITAR PENGUMUMAN EMPLOYEE STOCK OWNERSHIP PROGRAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Delcia Oktora; Amries Rusli Tanjung; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The relationship between management and owners of the company is the principal-agent relationship paradigm. And their interest can be different, which was called by the agency problems. For this case, Employee Stock Ownership Program (ESOP) have been created to increase or creating value of the firm and reducing the agency problem. The purpose of this research was to know how the market reaction around the announcement of ESOP and to analyze the difference of market reaction on high growth potential companies and low growth potential companies in January1, 2010 – December 31, 2013. The sampling is selected using purposive sampling on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. The method of analysis for analyzing the market reaction around the announcement of ESOP used one sample t-test and analyze the difference of market reaction on high growth potential companies and low growth potential companies used independent sample t-test. The results of this research showed that there was the positive market reaction around the announcement of ESOP during event window and for market reaction on high growth potential companies and low growth potential companies, there are significant differences in market reaction around the announcement, where the market is likely to react positively to high growth potential companies than low growth potential companies.Keywords: Employee Stock Ownership Program (ESOP), Market Reaction
Co-Authors Al Azhar A Alfiati Silfi Alfiati Silfi Aprilla Shinta Uli Arpita Arpita Aulia Ramadona Azhari S Azwir Nasir Azzahra Dita Reminda Cudtia Lizka Abdika Delcia Oktora Desi Hariani Desti Monika Uli Dian Kusuma Edfan Darlis Edyanus Herman Halim Egrinaen Mauliziska Nugraheni Eka Hariyani Elpista Tarigan Enni Savitri Erikson Simamora Evind Glynis Harnoni &#039; Julita &#039; Julita Saidi Kamaliah Kamaliah Ketut Tirtayasa MARIA BINTANG Maya Laura Mudrika Alamsyah Hasan Nasrizal Nasrizal Novita Indrawati Novita Indriana Nurul Fathia Oetari Andari Prakoso Patricia Martha Lena Prima Yuslina Putri Annisa Rani Munik Munika Rian Noprizal Rima Aprisa RM Riadi Rusli &#039; Sem Paulus Sem Paulus Silalahi Sinta Tiara Putri Sri Indrastuti Susilatri - Tengku Asri Yunita Tryoandha Mashunri Volta Diyanto W Djuanda Wiwik Anggraini Yani Zulvina Yenni Elmar Yesi Mutia Basri Yulia Safitri Zahrawani &#039;