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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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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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PENGARUH CORPORATE SOCIAL REPONSIBILITY, PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2015) Azzahra Dita Reminda; Amries Rusli Tanjung; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effect of corporate social responsibility, profitability, firm size, and capital intensit on the extent of tax aggresiveness. Independent variables used in this study are corporate social responsibility, profitability, firm size, and capital intensity while the dependent variable in this study is tax aggresiveness are measured using Effective Tax Rate (ETR). The population in this study is the banking company on the Indonesian Stock Exchange listed in 2013-2015. The sample was determined by the purposive sampling method and obtain 30 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 21,0. Of the result of the testing that has been done, that corporate social responsibility, profitability, and firm size has significant value on tax aggresiveness. Meanwhile capital intensity have no significant effect on tax aggresiveness. Based on total adjusted R-square result proved that variables of corporate social responsibility, profitability, firm size, and capital intensity effect on tax aggresiveness results of 43% while the rest of 57% were affected by other variables that were not performed in this study.Keywords: Corporate Social Responsibility, Profitability, Firm Size, Capital Intensity, Tax Aggresiveness
Pengaruh Kompetensi Pejabat Penatausahaan Keuangan, Sistem Pengendalian Intern, Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kabupaten Indragiri Hulu Amries Rusli Tanjung; Desi Hariani; Sri Indrastuti
Jurnal Ekonomi KIAT Vol. 27 No. 2 (2016): Desember 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2016.vol27(2).3011

Abstract

This study aimed to examine the effect of the financial administration officials competencies, internal control systems and financial oversight of the local value of the local government financial reporting information to the object of research on education seleruh Indragiri Hulu district, amounting to 41 on education. The sampling technique using purposive sampling. method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study it is concluded that the competence of the financial administration officials and financial control area berpengarauh positive significant value of information while the local government financial reporting internal control system variable has no effect on the value of the local government financial reporting information. In this study the magnitude of the effect that the R2 of 0.555 or 55.5% indicate that the competence of the financial administration officials and regional financial oversight of financial reporting information affecting the value of 55.5%, because in the world of government, every part of government must be filled by the right person, ie which has competence in accordance with the qualifications specified. So is the financial oversight of local government has an influence on the financial statements because the information value of the government's financial oversight is a medium that can support to produce reliable financial statements and meets the characteristics of financial reporting information value that has been set. While at 44.5% influenced by other variables.
PENGARUH REAL EARNING MANAGEMENT TERHADAP LABA OPERASIONAL DAN ARUS KAS AKTIVITAS OPERASIONAL PERUSAHAAN DI MASA MENDATANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Penelitian Tahun 2013 s.d 2016) Desti Monika Uli; Amries Rusli Tanjung; Azwir Nasir
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.671 KB) | DOI: 10.31258/pekbis.11.2.145

Abstract

This study aims to analyze influence of real earning management towardsoperational profit and cash flow of the company's operational activities in the futurewith audit quality as moderating variable in the manufacture company listed inIndonesia Stock Exchange research period 2013-2016. The population in this studyare Manufacturing companies listed on the Indonesia Stock Exchange Period 2031-2016. The sampling technique used purposive sampling method which resulted in asample of 43 Manufacturing companies. Researchers used multiple linearregression techniques and moderated regression analysis (MRA). The resultsshowed that 1). real earning management has impact toward operational profit; 2).real earning management has impacted toward the company's operational cash flowactivities in the future; 3). audit quality moderates the effect of real earningmanagement toward operational profit; 4). audit quality does not moderate the effectof real earning management toward cash flow of the company's operational activitiesin the future.
PENGARUHMANAJEMEN LABA, KINERJA KEUANGAN DAN SIZE PERUSAHAAN TERHADAP CORPORATE GOVERNANCE PERCEPTION INDEX DAN IMPLIKASINYA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY RM Riadi; Amries Rusli Tanjung; Edyanus Herman Halim
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.391 KB) | DOI: 10.31258/pekbis.5.1.1-12

Abstract

This research aimed to knew about influence of earning management, financialperformance, and size of company to CGPI and CSR according influence of CGPIwith CSR. The methode of data collection using secondory analysis throughfinancial reporting, cash flow reporting comprehensively including stock value in parvalue and market value. The data was analysing using Microsoft Excell, Lisrel ANFStatistical Program Service Solution (SPSS) version 17. The population countsabout 77 companies, only 48 companies could continued to be analyse causecompelete of data. From analyse of data, the data are normal and get more fit.Comprehensively CGPI, earning management, financial performance and size,could explain CSR about 19%. The rest is explaining by others variabel about 81%(100%-19%). CGP has negative relationship with CSR about 1.52. Earningmanagement has negative relationship with CSR about 3.99. Financial Performance(Tobin Q) has negative relationship with CSR about 0.29. Size have positiverelationship with CSR about 2,28. Comprehensively earning managemen, financialperformance and size could explained CGPI about 15%. The rest has beenexplained by others variabel about 85% (100%-15%). Earning management hasnegative relationship with CGPI about 1.20. Financial Performance has positiverelationship about 0,022 to CGPI and Size has positive relationship about 0.25 toCGPI. Result of this research can conclussion only earning management hasinfluence and significant to CGPI about 23.04%. Financial performance dan size hasinfluence only about 0.64% and 5.29%. To CSR, nor earning management, financialperformance and size has not influence. The influence earning management,financial performance and size are 0.04%, 6.25%, and 7.84%. The influence ofCGPI to CSR only about 9%, it means doesn’t significantly.Keyword: CGPI, CSR and earning management
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus Organisasi Pemerintah Daerah Pada Kabupaten Rokan Hilir) Nurul Fathia; Amries Rusli Tanjung; Novita Indrawati
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 (251.452 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

Financial statement is a structural presentation from financial position and financialperformance of the entity. The purpose of financial statement is to give informationabout financial position, financial performance and entity cash flow to give benefitsfor the user of financial statement.This study has several objectives: first, to examinethe role of internal control system in financial statement quality. Second, to examinethe role of information technology utilization in financial statement quality. Third, toexamine the role of human resources competency in the financial statement qualityand the effect of organizational commitment as variable moderation. Data isobtained from the quistionaires from 115 respondent from 25 OPD in KabupatenRokan Hilir . Using SPSS 21 the results of this study show that internal controlsystem, information technology utilization and human rources competency has aninfluence on financial statement quality. The results of this study confirmcommitment organization only effected relationship between internal control systemwith financial statement quality.
ANALISIS KINERJA RUMAH SAKIT BERDASARKAN BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH ARIFIN ACHMAD PROVINSI RIAU Arpita Arpita; Amries Rusli Tanjung; Nasrizal Nasrizal
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.027 KB) | DOI: 10.31258/pekbis.11.2.137

Abstract

Hospitals have a role in providing professional and quality health services that areaffordable to all levels of society, and provide basic health services and advancedhealth services according to hospital classes and prescribed standards. A Hospitalsneed good performance to achieve that goals, An assessment of of comprehensiveperformance in the financial and non-financial aspects is needs to find out and toincrease a hospital performance. This reseach introduced balanced scorecardmethod as a management tool in measuring its performance which includes financialperspective, customer perspective, internal business process perspective andgrowth and learning perspective. RSUD Arifin Achmad is Regional Public ServiceAgency. This reseach aims to determine the performance achievement of ArifinAchmad Hospital during the period of 2015-2017 by using four BSC perspectivesand see the relationship between the four perspectives. The type of research used ismixed methods, which is a research step by combining quantitative and qualitativeresearch, secondary data and primary data. The results of the reseach showed thatthe performance 2015 showed a score of 78.28, 2016 with a score of 79.03, and2017 with a score of 79.78. These three years the assessment of interpretation A(Very Good) and can be seen that the increase in performance has been gettingbetter even though improvements will continue to be carried out in various types ofservices and by measuring various indicators..
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 ' Julita ' 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 ' 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 '