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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma IJBE (Integrated Journal of Business and Economics) Ensiklopedia Social Review Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Humanities Education Management Accounting and Transportation

Edfan Darlis

Unknown Affiliation

Author-ID : 249783

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation

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Analisis Reaksi Investor Dalam Merespon Pengumuman Dividen Edfan Darlis; Zirman '
Jurnal Ekonomi Vol 18, No 04 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini merupakan penelitian empiris tentang kecanggihan investor terhadap ketepatan reaksipasar dalam merespon pengumuman dividen meningkat. Tujuan utama penelitian ini adalah untukmenguji dampak kesempurnaan investor ke arah ketelitian reaksi pasar dalam merespon pengumumandividen meningkat di Bursa Efek Indonesia. Dimana hasil penelitian ini diharapkan akan menambahwawasan dan pengetahuan tentang pengaruh kecanggihan investor terhadap ketepatan reaksi pasardalam merespon pengumuman dividen meningkat.Sampel penelitian ini sebanyak 58 perusahaan yang mengumumkan dividen meningkat yang tidakmelakukan pengumuman lain, 40 perusahaan yang mengumumkan dividen meningkat padaperusahaan bertumbuh, 18 perusahaan yang mengumumkan dividen meningkat pada perusahaan yangtidak bertumbuh, 15 perusahaan yang mengumumkan dividen meningkat pada perusahaan tidakbertumbuh dengan level kepemilikan institusional tinggi, 3 perusahaan yang mengumukan dividenmeningkat pada perusahaan tidak bertumbuh dengan level kepemilikan istitusional rendah. Penelitianini menggunakan event study untuk menganalisis pengaruh kecanggihan investor terhadap ketepatanreaksi pasar dalam merespon pengumuman dividen meningkat.Hasil penelitian ini menunjukkan bahwa tidak ada pengaruh kecanggihan investor terhadap ketepatanreaksi pasar dalam merespon pengumuman dividen meningkat di Bursa Efek Indonesia.

PENGARUH LOCUS OF CONTROL, FINANCIAL KNOWLEDGE, INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOR Serly Novianti; Amries R. Tanjung; Edfan Darlis
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Tujuan penelitian ini adalah untuk Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Penelitian ini menggunakan metode analisis regresi linier berganda.Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial digunakan uji t, sedangkan untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara simultan digunakan uji F. Populasi dalam penelitian adalah seluruh pegawai berstatus Pegawai Negeri Sipil Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten yang berjumlah 195 orang. Sedangkan jumlah sampel menggunakan rumus Slovin dan diperoleh sampel sebanyak 131 orang. Data diperoleh menggunakan kuesioner, dianalisis dengan regresi berganda pada α=0.05.Hasil penelitian menunjukkan bahwa secara statistik variabel Locus of Control, Financial Knowledge, Income secara simultan berpengaruh signifikan terhadap Financial Management Behavior (p<0,05) dengan persentase pengaruh locus of control sebesar -11,1%, Pengaruh financial knowledge sebesar 52,7% dan income sebesar -95,4%. Untuk hasil penelitian secara parsial menunjukkan variabel Locus of Control tidak berpengaruh terhadap Financial Management Behavior,sedangkan Financial Knowledge dan Income berpengaruh signifikan terhadap Financial Management Behavior. Disarankan kepada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten untuk :1) Meningkatkan Locus of Control dengan menggunakan sistem reward and punishment kepada pegawai yang berprestasi atau berbuat kesalahan , 2) Meningkatkan Financial Knowledge pegawai dengan cara sering memberikan pelatihan dengan mendatangkan nara sumber yang kompeten 3) Menyusun pola pemberian Income berdasarkan kinerja pegawai.

PENGARUH REPUTASI KAP, KOMITE AUDIT DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN PEMODERASI CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Elisabeth Erintan Br. Purba; Edfan Darlis; Meilda Wiguna
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research to obtain empirical evidence about (1) corporate governance in moderating the influence of KAP reputation on integrity of financial statement, (2) corporate governance in moderating the influence of the audit committee to integrity of financial statement, (3) corporate governance in moderating the influence of auditor switching to integrity of financial statements. The object of this research is mining companies on the Indonesia Stock Exchange (BEI) in 2012-2016. In this research there were 42 companies as population, but based on the criteria of only 12 (twelve) companies so there were 60 samples in this research. The method used in this research is purposive sampling method. Data analysis techniques using multiple linear regression analysis model with SPSS 24 tools.The results showed that: (1) corporate governance was not able to moderate the influence of KAP reputation on the integrity of financial statements, (2) corporate governance moderate the influence of the audit committee on the integrity of financial statements, (3) corporate governance was not able to moderate the influence of auditor switching on the integrity of financial statements.

“PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN RISIKO“ ( STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR PADA BEI INDEKS KOMPAS 100 TAHUN 2010-2012) Nila Ramadhani; Ria Nelly Sari; Edfan Darlis
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Manajemen risiko merupakan suatu pengendalian yang menyediakan informasi keuangan bagi setiap tingkatan baik manajemen, para pemilik atau pemegang saham, kreditur dan para pemakai laporan keuangan (stakeholder) lain yang dijadikan dasar pengambilan keputusan ekonomi. Kebijakan dan prosedur yang digunakan secara langsung dimaksudkan untuk mencapai sasaran dan menyediakan laporan keuangan yang transparan serta menjamin dipatuhinya hukum dan peraturan agar tidak menimbulkan kerugian. Dalam penelitian ini menguji pengaruh karakteristik dewan komisaris dan perusahaan terhadap efektifitas manajemen risiko. Karakteristik dewan komisaris dan perusahaan yang digunakan dalam penelitian ini adalah komite manajemen risiko, ukuran dewan komisaris, proporsi komisaris independen, latar belakang pendidikan dewan komisaris, reputasi auditor, kepemilikan institusi, dan kompleksitas. Sampel yang digunakan dalam penelitian ini adalah perusahaan dengan kategori KOMPAS100 yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2010, 2011 dan 2012. Metode purposive sampling digunakan dalam pemilihan sampel data dan diperoleh sampel sebanyak 54 perusahaan. Penelitian ini menggunakan Regresi Linear Berganda. Hasil dari penelitian ini menunjukkan bahwa hanya komite manajemen risiko, ukuran dewan komisaris, dan kompleksitas yang memiliki pengaruh terhadap manajemen risiko

Pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, evaluasi anggaran, akuntabilitas publik, dan transparansi kebijakan publik terhadap kinerja manajerial satuan kerja perangkat daerah (studi empiris pada satuan kerja perangkat daerah pr Amie Dhiza; Rasuli '; Edfan Darlis
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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The objective of the study is to examine empirically the effect of budget participation, budget goal clarity, budget evaluation, public accountability, and transparency of public policy to managerial performance Riau Provincial government agencies. The population in this study is a local government agency in the Government of Riau Province, amounting to 39 agencies. The sampling technique used was judgment sampling. Respondents in this study is the Echelon II, III, and IV in each agency that is focused on leader of agency, leader of planning, leader of evaluation and reporting, subpart leader of planning, as well as the subpart leader of the evaluation and reporting numbering 195 people. The results of the study came to the conclusion that the participation of budget preparation, budget goal clarity, budget evaluation, accountability, transparency publik and significant influence public policy on managerial performance Riau provincial government agencies. The magnitude of the effect of independent variables on the dependent variable is equal to 60%.Keywords : Budget Participation, Budget Goal Clarity, Budget Evaluation, Public Accountability, Transparency Of Public Policy, Managerial Performance.

FAKTOR FAKTOR YANG MEMPENGARUHI UKURAN FUNGSI AUDIT INTERNAL PADA PERUSAHAAN DI INDONESIA (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Yolanda Pratami; Hardi -; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of the diffusion of ownership, management share ownership, leverage, company size, reporting levels, and organisational complexity toward size of internal audit function on the companies

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENGETAHUAN PENGELOLA, KETERSEDIAAN SARANA PRASARANA, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Opd Kota Pekanbaru) Febby Syahrani; Edfan Darlis; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the influence of the application of government accounting standards no quality of local government financial statements, the influence of management knowledge on the quality of local government financial statements, the influence of infrastructure facilities on the quality of local government financial statements, and the influence of work experience on the quality of local government financial statements. This research is included in quantitative research. The sample is determined by purposive sampling technique and sample determination for each OPD using proportional method. The sample in this research is 120 employees. Data analysis using multiple linear regression with SPSS Version 21.00 software. The result of the research shows that the application of government accounting standard has a significant influence on the quality of local government financial report, the management knowledge has a significant influence on the quality of local government financial report, the infrastructure availability means a significant influence on the quality of local government financial report.Keywords :Application of Government Accounting Standards, Management Knowledge, Infrastructure Availability, Working Experience and Quality of Local Government Financial Statements.

Pengaruh tata kelola pemerintahan, efektivitas pengendalian internal, dan peran auditor internal terhadap tingkat kecurangan (studi pada satuan kerja perangkat daerah kabupaten kuantan singingi) Rizke Wiliyanti; Ria Nelly Sari; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to examine the effect of good governance,internal control effectiveness and the role of the internal auditor on the level of fraud.The population of this study were employees who worked in government agencies (27, agencies) in Kuantan Singingi regency. The sampling method used in this study is purposive sampling method. The data then analysed by using SPSS 18 software.The results prove that the effectiveness of internal controls and the role of internal auditors affect the level of fraud incidents. The magnitude of the effect (R2) of the good governance, effectiveness of internal control, and the role of the internal auditor on the level of fraud was 25,7%. While the remaining 74.3% is influenced by other variables.Keyword: good governance, internal control effectiveness, the role of the internal auditor, the level of fraud.

ANALISIS PENGARUH ASET PAJAK TANGGUHAN, ASIMETRI INFORMASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2010-2012 Stella Mettawidya; Hardi -; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research is to analyze of deferred tax assets, information asymmetry, and firm size effect on earnings management in LQ45 companies listed in Indonesia Stock Exchange 2010-2012. Independent variables used in this research is the deferred tax assets, information asymmetry, and firm size, while the dependent variables used in this research is earnings management. The research sample in this research consisted of 18 companies listed in LQ45 Indonesia Stock Exchange in the period 2010-2012, which were selected based on specific criteria by using purposive sampling method. Analysis of the data used in this research is multiple regression analysis were processed using SPSS version 17. The results of the conducted research simultaneously shows, deferred tax assets, information asymmetry and firm size has a significant influence on earnings management with value of Fhit> Ftable (5.034> 2.790). In contrast, the partial test results show that the: (1) the deferred tax assets do not have a significant effect on earnings management with a significant level or pvalue of 0.061, (2) information asymmetry significant effect on earnings management with a significant level or pvalue of 0.043, and (3 ) firm size have a significant effect on earnings management with a significant level or pvalue of 0.001.Keywords: earnings management, deffered tax asset, information asymmetry, and firm size.

Pengaruh Perputaran Modal Kerja, Struktur Modal Dan Likuiditas Terhadap Profitabilitas Perusahaan Industri & Chemical di Bursa Efek Indonesia Tania Iskandar; Emrinaldi Nur Dp; Edfan Darlis
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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The purpose of this study is to obtain empirical evidence about the effect of working capital turnover, capital structure and liquidity to profitability of industry & chemical company listed in Indonesia Stock Exchange.The population of this study was the entire industry & chemical companylisted in Indonesia Stock Exchange. While the sample consists of industrial & chemical companies listed in Indonesia Stock Exchange in 2008 to 2010. Sampling method used in this study is purposive sampling method, where the sample is selected using specific criteria, in accordance with these criteria, the sample was 45 companies. Analysis of data using multiple linear regression model.The results of this study is Working Capital Turnover has no effect onprofitability (Return On Asset). Company's ability to meet obligations over the medium and long term (Debt to Equity Ratio) has a negative and significant impact on profitability (ROA). Liquidity (Current Ratio) has a positive but not significant effect on profitability (ROA).Keywords: Working Capital Turnover, Debt to Equity Ratio, Current Ratio, Return on Assets

Co-Authors ', AL Azhar A ', Kamaliah ., Saukani Ade Erpita Safitri Agrina Cahayani Al Azhar A Al Azhar L Alamsyah, Mudrika Amie Dhiza Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Anak Agung Gede Sugianthara Anike Geovani Putri Annisa, Vivid Azwir Nasir Bagus Laksana Hari, Bagus Brinton Sahala Dea Listika Sari Dian Kusuma Dian Mustika Sara Dian Putri Manulang Elisabeth Erintan Br. Purba Elpista Tarigan EMRINALDI NUR DP faizah kamilah, faizah Febby Syahrani Hardi - Hardi Hardi Harnoni ' Hendita Habeahan, Hendita Indra Firdaus, Indra Irma Febrianti, Irma Joni Iskandar karmila karmila Ketut Tirtayasa Khan, Muhammad Arsalan M. Rasuli Meilda Wiguna Meliana Sugita Nia Cristy, Nia Nila Ramadhani Nila Ramadhani, Nila Nizar Zulmi Noviandhi Resilla Novita Indrawati Pakpahan, Dian Lamsihar Pipin Kurnia Poppy Nurmayanti Putri, Chintya Kurnia R. Muhammad Rozi Ramadani, Suci Rasuli ' Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Rini Purnama Sari Rizka Wahyuni Siregar Rizke Wiliyanti Rofika Rofika Rusli Sem Paulus Silalahi Septiani, Susi Serly Novianti Stella Mettawidya Supriono Supriono Syafriyanti, Liza Syahnandevito Tania Iskandar Taufeni Taufik Tri Desi Arini Vince Ratnawati Viorita Virsanita Warni, Anggi Risma Yesi Mutia Basri Yessi Arisandi Yolanda Pratami Zirman ' Zirman Zirman, Zirman

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