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

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ANALISIS FAKTOR-FAKTOR PEMBERIAN OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012 ) Noviandhi Resilla; Muhammad Rasuli; 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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Abstract

This study aimed to test and prove empirical evidence of: The effect of Profitability, Liquidity, and Solvability with the acceptance of Going Concern Audit Opinion (OGC). The populations in this study was manufacturing companies with listed in Indonesia Stock Exchange at 2010- 2012. The samples was selected by using purposive sampling method. The data was analysed by using logistic regression analysis with SPSS version 17.0. Based on the result of test Profitability and Liquidity have an effect to acceptance of Going Concern Audit Opinion while variable Solvability not have an effect to acceptance of Going Concern Audit Opinion (OGC).Keywords: Profitability, Liquidity, Solvability, and Going Concern Audit Opinin (OGC).
ANALISIS PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA MANAJERIAL PADA HOTEL-HOTEL BERBINTANG 3 DI PEKANBARU Elpista Tarigan; Amries Rusli Tanjung; 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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Abstract

The number of hotels in Pekanbaru from year to year is always increasing. This shows the increasing competition among entrepreneur of hospitality services. Have a competent leader / manager would be one of the important things that must be considered. This study aims to: examine, test and analyze the effect of intellectual quotient, emotional quotient and spiritual quotient on managerial performance. This study is conducted in 3-star hotels in Pekanbaru. The research sample is 31 people hotel manager. Data collected directly from respondents using research instruments such as questionnaires and data analysis techniques using linear regression analysis with SPSS 18.0. The results of this study prove that the intelligence quotient significant effect on managerial performance, emotional intelligence have a significant effect on the performance of managerial and spiritual intelligence significantly influence managerial performance. The implications of this research are intellectual quotient, emotional quotient and spiritual quotient have an equally important role in improving the performance of a manager.Keywords: Intelectual quotient, emotional quotient, spiritual quotient and managerial performance
PENGARUH UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2012 Dian Putri Manulang; Vince Ratnawati; 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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Abstract

The objectives of the research are to find out empirical evidence of the the effect of company size, information asymmetry, and bonus compensation on earnings management. The sample used in this study were 66 companies listed in Indonesia Stock Exchange during the years 2008 to 2012. Data taken from the Indonesian Capital Market Directory (ICMD) and Financial Statements company. The analysis method of this research using multiple regression. Earning management is measured using discretionary accruals. Company size is measured from the natural logarithm of total asset. Information asymmetry is measured using bid-ask spread. And Bonus compensation is measured using dummy variables, if the company gives bonuses compensation to management is given the value 1 and if not 0. The results of this research show that company size has a significant relationship with earnings management. Information asymmetry doesn't have a significant relationship with earnings management. And bonus compensation doesn't have a significant relationship with earnings management.Keywords: company size, information asymmetry, bonus compensation, earnings management
PENGARUH PENAMBAHAN WAJIB PAJAK BADAN, PENYAMPAIAN SPT MASA PPH BADAN, PENERBITAN SURAT TAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Yessi Arisandi; Vince Ratnawati; 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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Abstract

The research aim is to examine the effect of the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit to the corporate income tax receipts. This research used probability sampling method and multiple linear regression analysis test with the help of the program SPSS version 16.0. The source of data in this research is a secondary data from KPP Pratama Pekanbaru Senapelan period 2010-2014. The results of research indicated that the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit have a simultaneous significant effect to the corporate income tax receipts. Partially, only the delivery of notification period letter of corporate income tax has no significant effect to the corporate income tax receipts. While the addition of corporate taxpayers, the publication of tax bill and tax audit have a significant effect to the corporate income tax receipts.Keywords:The corporate income tax receipts, the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill, tax audit.
PENGARUH PENGAWASAN MELEKAT, PENGAWASAN FUNGSIONAL, PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Indragiri Hilir) Tri Desi Arini; Edfan Darlis; Lila Anggraini
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 research aims to examine The Influence of supervision attached, monitoring functional, preventive supervision, detective supervision and performance-based budgeting to the effectiveness of budgetary control. Object of this research is department of the city government in Indragiri Hilir. There are sixty four which are sent but, only sixty questionnaires returned. The variables were examined are Influence of supervision attached, monitoring functional, preventive supervision, detective supervision and performance-based budgeting to the effectiveness of budgetary control. The results of this research showed that supervision attached has an effect on effectiveness of budgetary control with 0,031 significance, the monitoring functional has an effect on effectiveness of budgetary control with 0,19 significance, preventive supervision has an effect on effectiveness of budgetary control with 0,017 significance, detective supervision has an effect on effectiveness of budgetary control with 0,14 significance, and performance-based budgeting has no effect on effectiveness of budgetary control with 0,65 significance. The results of this research also showed that coefficient determinant is 92,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.Keywords: attached, monitoring functional, preventive, detective and performance-based budgeting to the effectiveness of budgetary control
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT : Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Pakpahan, Dian Lamsihar; Darlis, Edfan; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.666

Abstract

This study aims to analyze the Influence of Profitability, Company Size, and Independent Board of Commissioners on Sustainability Report Disclosure (Empirical Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2020-2022). The data used in this study are secondary data. The sample was selected using the purposive sampling method on the annual report and sustainability report. The number of companies sampled in this study was 14 companies with 3 years of observation, so that the total sample obtained was 42 company data. The data analysis technique used was descriptive statistical analysis and multiple linear regression with the SPSS 25 software program. The results of the study concluded that profitability had an effect on sustainability report disclosure. Meanwhile, company size and independent board of commissioners do not affect sustainability report disclosure
Pengaruh Target Keuangan, Tekanan Eksternal, Stabilitas Keuangan, dan Ketidakefektifan Pengawasan Terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022) Septiani, Susi; Darlis, Edfan; Hanif, Rheny Afriana
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5077

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Target Keuangan, Tekanan Eksternal, Stabilitas Keuangan, dan Ketidakefektifan Pengawasan Terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel dipilih dengan menggunakan metode purposive sampling pada laporan tahunan. Jumlah perusahaan yang menjadi sampel dalam penelitian ini sebanyak 62 perusahaan dengan pengamatan 3 tahun, sehingga total sampel yang diperoleh sebanyak 186 data. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan regresi linear berganda dengan program software SPSS 25. Hasil penelitian menyimpulkan bahwa tekanan eksternal, dan stabilitas keuangan berpengaruh negatif terhadap kecurangan laporan keuangan. Sedangkan target keuangan dan ketidakefektifan pengawasan tidak berpengaruh terhadap kecurangan laporan keuangan.
MEMBANGUN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI KOMPETENSI, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PELAPORAN: BUILDING GOVERNMENT PERFORMANCE ACCOUNTABILITY THROUGH COMPETENCE, BUDGET GOAL CLARITY, AND REPORTING SYSTEM Warni, Anggi Risma; Darlis, Edfan; Al Azhar A
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.272-285

Abstract

This study aims to analyze the influence of human resource competence, budget goal clarity, and reporting systems on government agency performance accountability. The research was conducted within Regional Apparatus Organizations (OPD) in Rokan Hulu Regency. A quantitative approach was employed using surveys and questionnaires distributed to 225 respondents consisting of financial officers and relevant staff from 45 OPD. The findings reveal that human resource competence, budget goal clarity, and reporting systems each have a significant positive impact on the performance accountability of government agencies. These results highlight the importance of strengthening staff competence, ensuring clear and measurable budget targets, and developing transparent reporting mechanisms to enhance accountability practices. The study contributes theoretically by providing empirical evidence that integrates resource-based and system theories in the context of local government performance. Practically, the findings offer insights for policymakers and regional leaders to design more effective capacity-building programs, budget planning, and performance reporting systems to support sustainable improvements in public accountability.
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Masrizal, Masrizal
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.877

Abstract

The expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme considerably positively impacts Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly.
Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Syahnandevito; Basri, Yesi Mutia; Rusli; Darlis, Edfan
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.126

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2018-2022). Hasil dari penelitian ini menunjukkan bahwa variabel Kesulitan Keuangan, Kepemilikan Institusional, dan Kepemilikan Manajerial berpengaruh terhadap Penghindaran Pajak. Sedangkan, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak
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