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Al Azhar A
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS ABNORMAL RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, LIKUIDITAS SAHAM, DAN VARIABILITAS TINGKAT KEUNTUNGAN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT A, Al Azhar; DP, Emrinaldi Nur; Montazeri, M Alwi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to analyze abnormal stock returns, trading volume, stock liquidity,and stock gains rate variability before and after the event of stock splits (Stock Split)at the Indonesian Stock Exchange (BEI) by taking a sample of 34 companies in theobservation period 2006-2010. In this study the independent variable is theannouncement of the stock split, and the dependent variable is the abnormal stockreturns, trading volume, liquidity of the shares, and the variability of the rate of profitsaham.Metode used in this study is the event study. During the study period of 111days, this is divided into two periods during the 100-day estimation period and theevent period for 11 days including 5 days before, 1 day event, and 5 days after theevent. While test equipment is a statistical test used paired sample t-test.Pengujianthis hypothesis was tested by using SPSS version 17.0. The results showed thatthere are significant differences in abnormal stock returns before and after the stocksplit, there was no difference in trading volume before and after the stock split, thereare significant differences in stock liquidity (Bid-Ask Spread) before and after theStock Split, and no dividend rate variability differences before and after the stockSplit.Keywords : stock split, abnormal returns, trading volume, liquidity of the shares, thevariability of the rate of profit.
PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2014) Lestari, Sri Rahayu; Sari, Ria Nelly; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of Good Corpotare Governance’s mechanism that consist of Board of Directors, Independent Commissioner, Manajerial Ownership, and Institusional Ownership on the existence of Enterprise Risk Management and the effect of the Enterprise Risk Management on firm performance. In addition, this study also examines the intervening role of Enterprise Risk Management on the relationship between Corporate Governance and firm performance. The population of this study was manufacturing companies listed in Indonesia Stock Exchange for the 2012 to 2014 financial year. By using purposive sampling method, 25 firms were selected as a sample. This study used data from company’s annual report. The analysis technique used multiple linear regression analysis using SPSS computer program. The results of analysis showed that Board of Directors, Independent Commissioner, Manajerial Ownership, and Institusional Ownership affect the existence of Enterprise Risk Management and the existence Enterprise Risk Management affects firm performance. The result also proved that Enterprise Risk Management act as an intervening variable among Board of Directors, Independent Commissioner, Manajerial Ownership, and Institusional Ownership on firm performance.Keyword : Good Corporate Governance, Enterprise Risk Management and Firm Performance
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Anriva, Yasya Dwi; Zirman, Zirman; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the effect of human resource, information technology, and internal control to the quality of reporting on Indragiri Hulu Regency in 2017. The methods used in this research was multiple linear regression. The sampling methods used waspurposive sampling which counted 32 Regional Work Unit with 96 total respondents. Data collected by distributing quetionaires to 96 respondents working in 32 Regional Work Unit in Indragiri Hulu Regency, but only 81 questionnaires were returned and can be processed. The results of the hypothesis test showed that human resource has significant effect on the quality of reporting with 0.018, 0.000, and 0.000 significance. The influence of human resource has significant effect on the quality of reporting is 63.6% while the remaining 36.4% is influenced by other variables.Keywords : human resource, information technology, internal control, quality of reporting.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (Income Smoothing) (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Andani, Sri Ayu; Ritonga, Kirmizi; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study to analize the effect of independent commissioner, Audit Committe, Managerial ownership, Company Size, Profitability, Financial Leverage toward the Income Smoothing (Case Study in Manufacturing Companies listed in Indonesia Stock Exchange period 2013-2015). This study using purposive sampling technique in which this study took company data manufacturing listed on the Stock Exchange in the period 2013-2015. The population of this research were 132 companies with a selected sample of the sample is based on research criteria as many as 43 companies sampled. Multiple regrresion is used to test the hypothesis. After it was tested by using SPSS version 20. The results of this study declare that the independent commissioner and profitability has a significant impact on the income smoothing. While audit committe, managerial ownership, firm size and financial leverage has no significant effect on the income smoothing.Keywords: Income Smoothing, Good Corporate Governance, Company Size, Profitability, Financial Levergae
PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, PERAN AUDITOR INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris Pada SKPD Provinsi Riau) Oktavia, Tiara; Taufik, Taufeni; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study aimed to analyze the effect of good govenance, the effectiveness of internal control, role of internal auditors, and the obedience of accounting rules to the fraud prevention. Sampling technique used is purposive sampling. Object of this research is SKPD of Riau Provinces with the sample 93 respondents. Statistical method used to test the hypothesis of the research is multiple linear regression analysis and using Statistical Product and Service Solution (SPSS) software version 21.0.The results of this research showed good governance has an effect to the fraud prevention with dirrect effect 0,002 significance, the effectiveness of internal contor has an effect to the fraud prevention with direct effect 0,016 significance, role of internal auditors has an effect to the fraud prevention with direct effect 0,004 significance and the obedience of accounting rules has an effect to the fraud prevention wit direct effect 0,000 significance. Based on the research it was concluded that the determination coefficient (R2 ) is 0,620. It means that 62% of the fraud prevention can be explained by the variable good govenance, the effectiveness of internal control, role of internal auditors and the obedience of accounting rules. While 38% is explained by other variables.Keywords: good govenance, the effectiveness of internal control, role of internal auditors,the obedience of accounting rules, fraud prevention.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada tahun 2013-2017) Putri, Devi Diana; Hasan, Amir; A, Al Azhar
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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Abstract

This study was aimed to examine the influence auditor reputation, debtdefault, disclosure, company size, and previous year’s audit opinion to theacceptance of going concern opinion.The population of this study are manufaturecompanies listed on the Indonesian Stock Exchange period 2013 – 2017. Thesamples of the study are all companies were selected by purposive samplingmethod. Based on the criteria, 49 companies were chosen as the samples of thisstudy. This study used logistic regression analysis was used to test whether theindependent variables affect the dependent variable. Data analysis for hypothesistest was done with Statistical Package for the Social Sciences (SPSS) ver. 24.Result of this study give evidence that the auditor reputation, debt default,company size and previous year's audit opinion had a significant effect on theaudit going concern opinion on manufacturing companies during the period 2013to 2017. While the disclosure do not significantly effect on the going concernopinion. Value of Negelkerke R Square is 0.795, which means that the variabilityof the dependent variable can be explained by the independent variable as 79,5%,while the remaining variables 20,5% is explained by the variability of othervariables outside the model study.Keywords : Auditor Reputation, Debt Default, Disclosure, Company Size,Previous year’s Opinion, and Going Concern
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI : STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KAMPAR Uci Lestari; Novita Indrawati; Al Azhar A
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.898 KB) | DOI: 10.31258/je.26.3.p.1-17

Abstract

This study aims to examine the effect of internal control, compensation suitability, information asymmetry and individual morality to the tendency of accounting fraud. The population in this study was 28 OPD in Kampar Regency, and the method used in sample selection was sensus sampling. The number of samples in this study was 120 respondents. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study was multiple linear regression analysis. The result of this research showed that internal control, compansation suitability and individual morality negative effect on the tendency of accounting fraud, while information asymmetry positive effect on the tendency of accounting fraud.
PENGARUH LEVERAGE, CAPITAL INTENSITY RATIO DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) Nurhayati Nurhayati; Novita Indrawati; Al Azhar A
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.565 KB) | DOI: 10.31258/je.26.3.p.128-146

Abstract

This study aims to find out about the influence of Leverage, Capital Intensity Ratio and Earnings Management on the tax aggressiveness of manufacturing companies in Indonesia in 2014-2016. The method used in this study is a quantitative method. The independent variables used in this study are leverage, capital intensity ratio and earnings management. While the dependent variable in this study is the corporate tax aggressiveness which is measured using the Cash Effective Tax Rate (CETR).  The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2014-2016, so that the total population used is 164 companies. The sampling technique used purposive sampling, namely the selection of samples according to predetermined criteria, so obtained 59 sample companies. The data used is secondary data taken through documentation techniques consisting of manufacturing company annual report 2014-2016 obtained from the Indonesia Stock Exchange data. Data analysis method in this study uses multiple linear regression with the help of software SPSS version 21. The results of this study indicate that the Leverage variable has a positive effect on the Corporate Tax Aggressivenes of 0.150. Capital Intensity Ratio variable does not negatively effect on the Corporate Tax Aggressiveness of 0.021. Earnings Management variable has a positive effect on Corporate Tax Aggressiveness of 0.253.
PENGARUH KEMANDIRIAN DAERAH, INTERGOVERNMENTAL REVENUE DAN KEKAYAAN DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH( LKPD ) (Studi pada Laporan Keuangan Pemerintan Daerah Kabupaten/Kota di Propinsi Riau Tahun 2009-2014) Dhaulika Hidayah; Yusralaini Yusralaini; Al Azhar A
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 study was to examine the influence ofindependence of The region, intergovernmental revenueand regional wealthonlevel of financial statement disclosures.The population in this study are all local government financial report in Riau Provincefrom 2009 to 2014. The number of samples are processed as many as 53local government financial report listed in Riau Province from 2009-2014. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that independence of the region, intergovernmental revenue, and regional wealth have significant towards financial statement disclosures. Each of them have significant (0.022),(0.007),(0.011) less than (0.05). Overall, it is known that independence of The region, intergovernmental revenueand regional wealth has an effect on the level of financial statement disclosures of 31.6 %. While 68.4% is influenced by other variables not examined in this study.Keywords : Independence, Intergovernmental, Wealth, Disclosures
PENGARUH PROFITABILITY, KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, DAN CAPITAL INTENSITY RATIO TERHADAP TARIF PAJAK EFEKTIF (EFFECTIVE TAX RATE) (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Delly Ria; M Rasuli; Al Azhar A
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

This study to analize the effect of profitability, independent commissioner, audit committe, leverage, and capital intensity ratio to the Effective tax rate (Empiral Study on Transportation Companies listed in Indonesia Stock Exchange period 2012-2015).This study using purposive sampling technique in which this study took company data transportation listed on the Stock Exchange in the period 2012-2015. The population of this research were 33 companies with a selected sample of the sample is based on research criteria as many as 10 companies sampled. Multiple regresion is used to test the hypothesis. After it was tested by using SPSS version 23. The results of this study declare that the profitability, audit committe, and leverage has a significant impact on the effective tax rate. While independent commissioner and capital intensity ratio has no effect on the effective tax rate. Adjusted R Square shows the value of 0,241. It means that 24,1% change in the effective tax rate is affected by the determinant variables in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Effective Tax Rate, Profitability, Independen Commissioner, Audit Committe, Leverage, and Capital Intensity Ratio
Co-Authors Amir Hasan Amri, Taqiyuddin Amries Rusli Tanjung Andani, Sri Ayu Annisa Hapsari Anriva, Yasya Dwi Astri Maulianti Azwir Nasir Bahri, Fathul Chaira Astami Putri Br.Butar-Butar Delly Ria Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Dhaulika Hidayah Diajeng Eka Putri Dian Sari Apriwinata Edfan Darlis Elsya Audita Emrinaldi Nur DP Guti, Fasya Nabilah Hardi ' Humairoh, Fitri Kirmizi ' Kirmizi Ritonga Luthfi, Muhammad M Alwi Montazeri M. Rasuli Novita Indrawati Nur Azlina Nur Azlina Nurhayati Nurhayati Nurulita, Suci Oktavia, Tiara Purba, Eva Tesanika Br Putri Annisa Putri, Devi Diana Raja Adri SatriawanSurya Ria Nelly Sari Ricky Rusydi Satriawan Ridho Alfajri Risky Vera Yoanna Sri Rahayu Lestari Taufeni Taufik Uci Lestari Warni, Anggi Risma Yesi Mutia Basri Yudith Pius Stevan Kaunang Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman