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All Journal Jurnal Ekonomi Jurnal Pengkajian dan Pengembangan Teknologi Pertanian Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Bioedukasi: Jurnal Pendidikan Biologi Lisanuna: Jurnal Ilmu Bahasa Arab dan Pembelajarannya Jurnal Edukasi dan Sains Biologi Jurnal Penelitian Karet At-Tafkir Serambi Saintia : Jurnal Sains dan Aplikasi EL-MAQALAH: Journal of Arabic Language Teaching and Linguistics Jurnal Ilmiah Al-Hadi Lentera:Indonesian Journal of Multidisciplinary Islamic Studies JESBIO : Jurnal Edukasi dan Sains Biologi Proceedings of International Conference on Multidiciplinary Research Proceeding International Seminar of Islamic Studies Indonesian Journal of Education Methods Development Al-Istinbath: Jurnal Hukum Islam Journal of Educational Management Research Kreasi: Jurnal Pengabdian Masyarakat Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research
Azwir Azwir
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, KEPEMILIKAN KELUARGA, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Indeks Kompas 100 yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015) M Beril; Azwir Azwir; Alfiati Alfiati
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 aimed to examine the effect of Information Asymmetry, Size Company, Family Ownership, Profitability and Leverage to Earnings Management on Index Kompas 100 Companies listed in Indonesian Stock Exchange in 2015. The population was Index Kompas 100 Companies Listed in Indonesian Stock Exchange in 2015. Samples were taken by using purposive sampling method, where the kompas 100 companies that have complete data needed for the study period and the financial statements in the rupiah currency. Design research is hypothesis testing, where the sampleis composed of 48 companies. Processing data using multiple linier regression with SPSS 17.0. The results showed that the information asymmetry, family ownership and leverage does not affect to earnings management, while size company and profitability affect to earnings management. The coefficient of determination by five variables in this study affect the dependent variable by 14,6%, while 85,4% are influenced by other variables that are not described in this study.Keywords: Information Asymmetry, Size Company, Family Ownership, Profitability, Leverage, Earnings Management
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN PEMAHAMAN GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Inspektorat Provinsi Riau) Fazlan Hady Rohiddatul; Azwir Azwir; Riska Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of locus of control, leadership style, organizational commitment and understanding of governance on auditor performance. This research was conducted based on the findings of problems related to auditor performance. The population of this research is the Inspectorate of Riau Province. The sample selection in this study used a census method, so that the entire population was sampled, namely 40 samples. The data analysis used in the study was SPSS 17, while the data used was a questionnaire that had been filled in by auditors working at the Inspectorate of Riau Province. The results show that 1) locus of control affects the performance of auditors, 2) leadership style affects auditor performance, 3) organizational commitment affects auditor performance, 4) understanding of governance does not affect auditor performance.Keywords: Locus of Control, Leadership Style, Organizational Commitment and Understanding of Governance on Auditor Performance
Co-Authors Abdurrahman, Muhammad Zaky Bin Akmal, Nurul Akmal, Nurul Alfiati Alfiati Ali Basa Ali Djamhuri Amiri, Ahabbi Rachman Al Andalia, Nurlena Annajmi, Annajmi Ariaty Ariaty Ariaty, Ariaty Basa, Ali Darmansyah, Rafik Deswandi, Ramadhan Dewi, Novriana Dina Ariani Dina Ariani, Dina Djufri - Enny Widyati Fajri, Ikramul Fazlan Hady Rohiddatul Fitriah Fitriah Furqan Furqan, Furqan Hilmi Hilmi Ibrahim Ibrahim Jalaluddin Jalaluddin Jalaluddin Jalaluddin Jumarsa Jumarsa Jumarsa, Jumarsa Kaharuddin Kamaliah Kamaliah, Kamaliah Khairun Nisa M Beril Mardiana Mardiana Maruddani, Raoda Tul Jannah Mastikawati, Mastikawati Maulidatun Rahmi Mira Permata Sari Mochlisin Andriyanto, Mochlisin Muhammad Yasir Muhammad Yasir Muharramah Muharramah Muhazir Muhazir, Muhazir Mukhlisah Mukhlisah Musriadi Musriadi Noviyanti, Anita Noviyanti, Anita Nuhari, Insan Nurhawaty Siagian, Nurhawaty Nurlena Andalia NURLIANA NURLIANA NURLIANA NURLIANA Purwoko, Agus Rahmi, Maulidatun Riska Riska Salvina Ulfa Saputra, Syifa Sari, Mira Permata Siti Rahmawati Syam, Burhanuddin Triyani, Oetary YanRiska Venata Sembiring, YanRiska Venata Yundari, Yundari Zahara, Alfi Zakaria Zakaria Zubir, Zubir Zulhelmi Zulhelmi, Zulhelmi Zulkhairi Zulkhairi Sofyan