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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Erinos NR
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dimoderasi Oleh Corporate Social Responsibility: Shabran Jamil; Erinos NR; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.89

Abstract

This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.
Pengaruh Kapitalisasi Pasar Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Oktavila Oktavila; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.136

Abstract

The purpose of the research is to know the market capitalization, and the good corporate governance that is proxied by the institutional ownership, the audit committe, and the commissioner size. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 63 manufacturing companies listed on the indonesia Stock Exchange in 2015-2017. The analysis used in this multiple linear regression analysis. The results showed that the market capitalization and commissioner size had a significant positive effect on corporate social responsibility disclosure, while the audit committe has a positive and insignificant effect on corporate social responsibility disclosure, and institutional ownership has significant negative effect on corporate social responsibility disclosure.
Pengaruh Audit Internal, Struktur Modal, Dan Good Corporate Governance Terhadap Kinerja Keuangan Amara Meidiana; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.192

Abstract

Economic growth according to business field said that financial sector in 2016 to 2018 were decreased year by year. It indicates that there was a financial performance’s decline in financial sector’s companies. In order to increase financial performance, we need to find out factors that could accelerate financial performance’s potential. Internal audit, capital structure, and good corporate governance are independent variables that will be tested in this research for their impacts on financial performance. This research uses ROA, ROE, & NPM combination as internal audit’s proxies and DAR, DER, & LDER as capital structure’s proxies which are still minor in prior researchs. The purpose of this research is to test how far internal audit, capital structure, and good corporate governance could affect financial performance partially. This research was tested on financial sector’s companies that listed on Indonesia Stock Exchange in 2016 to 2018 with 129 samples using purposive sampling method with judgment. The results of this research proved that internal audit had insignificant positive impact on financial performance, capital structure had significant negative impact on financial performance, while good corporate governance had significant positive impact on financial performance with significant level 0,005 which is had not reach the maximum standard 0,05 yet.
Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah Chintya Zara Ananda; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.198

Abstract

This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.
Pengaruh Rasio Keuangan, Ukuran Perusahaan Dan Biaya Agensi Terhadap Financial Distress Deanisyah Suryani Putri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.199

Abstract

This study discusses financial comparisons, company size and agency costs to financial difficulties. The sample used in this study is a retail company listed on the Stock Exchange in 2016-2018 with a sampling method that is purposive sampling, so a sample of 19 companies is obtained. This study uses logistic regression data analysis techniques. The results showed that profitability, liquidity had a significant negative effect and leverage had a significant positive effect on financial distress, while company size and agency costs had no significant effect on financial distress.
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating Tri Utari Handayani; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.216

Abstract

This study aims to examine the effect of regional original income and capital expenditure on regional financial independence with economic growth as a moderating variable. The sample used in this study is the district / city of West Sumatra Province with a sampling method that is total sampling, so that a sample of 12 districts and 7 cities in West Sumatra is obtained. This study uses multiple regression data analysis techniques and residual tests for moderating tests. The results showed that the original regional income had a significant positive effect on regional financial independence, although the effect was only 8.1%. Capital expenditure does not affect the financial independence of the region and economic growth cannot moderate the relationship between the region's original income and capital expenditure to the financial independence of the region.
Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility Fitri Herdi; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.221

Abstract

This study aims to determine the effect of profitability, leverage, and the composition of the independent board of commissioners on the disclosure of corporate social responsibility. The population in this study were mining companies listed on the Indonesia stock Exchange (IDX) in 2014 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 10 mining companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Moderated Regression Analysis. The results showed that profitability had a positive and not significant effect on CSR, leverage had a negative and not significant effect on CSR, and the composition of the independen board of commissioners had a negative and not significant effect on CSR
Pengaruh Kualitas Sumber Daya Manusia, Implementasi Sistem Informasi Manajemen Daerah Dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Meisy Hendri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.224

Abstract

This study aims to empirically pirove the influence of the quality of human resources, the implementation of regional management information systems (SIMDA) and the application of government accounting standards to the quality of local government financial reports. This research is causative research. The population in this study was 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionaires. The analytical method used is Multiple Regression Analysis using SPSS version 20.00. The results showed: the quality of human resources, implementation of regional management information systems and the application of government accounting standards have a positive effect on the quality of local government financial reports.
Pengaruh Dewan Komisaris, Komite Audit, Dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah Jumainii Azizah; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.229

Abstract

This study aims to determine and analyze the influence of the Board of Commissioners, the Audit Committee and the Sharia Supervisory Board on the Performance of Sharia commercial banks Empirical studies on Sharia commercial banks in 2014-2018 both simultaneously and in part. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 10 Islamic banks from 12 Islamic banks. Based on the results of the study note that the board of commissioners, audit committees, sharia supervisory boards simultaneously affect the performance of Islamic banks. But partially, the board of commissioners, audit committee, sharia supervisory board did not affect the performance of Islamic Banks in Islamic Banking in 2014-2018.
Pengaruh Kompensasi Eksekutif Dan Efisiensi Operasional Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 Thesa Aulia; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.241

Abstract

This study explain the effect of executive compensation and operational efficiency on the financial performance of banking company, which still unclear the effect of these variables. This study purposed to show and examine empirically the effect of executive compensation (X1), Non performing loan (X2), and Loan to deposit ration (X3) on financial performance banking company which measured by Return on asset (Y). the method that used in this study was causative comperative. The data which are used in this study were obtained from the banking company that listed in BEI in 2016-2018 and the sample were collected based on purposive sampling and resulted 117 companies. The result of this study showed that executive compensation has effect on ROA, while non performing loan has negative effect and significant on ROA, and Loan to deposit ratio has positive effect and significant on ROA. The next study expected to use another variables in order to get a better result and describe the variables which has effect on financial performance in company.
Co-Authors Aisyah Sinta Balqis Al Khodiman Amara Meidiana Annisa Tiara Rahim Chintya Zara Ananda Cindy Rayhan Salsabilla Deanisyah Suryani Putri Dwika Fitria Wulandari Ellis Al Shadeni Elsa Fania Fitri Herdi Hikmah Fuji Astuti Husnaini Dwi Wanri Ilham Aulia Hendra Jumainii Azizah Karina Saraswati Mayar Afriyenti Meisy Hendri Nabilah Aisha Putri Okmi Elfia Oktavila Oktavila Sasa Sabilla Shabran Jamil Tasya Hervia Dewita Thesa Aulia Tiara Tri Amanda Tri Utari Handayani Vira Mustika Indreswari