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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Penelitian Ekonomi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Emrinaldi Nur DP
Fakultas Ekonomi dan Bisnis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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UJI MULTI STAGE PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP KUALITAS AUDIT MELALUI PERILAKU DYSFUNGSIONAL AUDIT DENGAN PENDEKATAN KEPUTUSAN BERBASIS ETIS (Studi Kasus Pada KAP di Sumatera Bagian Tengah) -, Srini; DP, Emrinaldi Nur; Ali, Al Azhar
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

Auditing process often encounter problems due to the number of auditors who violate professional standards of auditors and the code ethics of public accountants in the audit process, thereby reducing the quality of audits produced. The purpose of this study was to examine the influence of personal auditors characteristics on audit quality through dysfungsional audit behavior-based approach ethical decision. ethically-based decisions.This study uses a saturated sampling method to choosed sample. The sample in this study is the auditor who works in Public Accounting Firm (KAP) in the central part of Sumatra (Pekanbaru, Padang, Batam and Jambi) with 52 sample auditors. The data used in this study are primary data questionnaire submitted directly to the auditor by the researcher. Data were analyzed using PLS program version 2.0.M3.Hypothesis testing using Partial Least Square showed variable results of work stress, cognitive moral development, moral evaluation deontological and teleological, Machiavellian nature of a significant effect on audit quality and the variable of the dysfungsional audit behavior no significant. While work stress variables, moral evluation deontological and teleological significant effect on the dysfungsional audit behavior and the dysfungsional nature mchiavellian not significant to dysfungsional audit behavior. While the work stress variables, Machiavellian nature, and moral evaluation deontological and teleological have significant effect on audit quality mediated by dysfungsional audit behaviors .Keywords: audit quality, Personal Characteristics Auditors, and dysfungsional audit behavior.
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR DALAM MEMBUAT KEPUTUSAN AUDIT BERBASIS ETIKA DENGAN PENDEKATAN MORAL COGNITIVE MENGGUNAKAN UJI PARTIAL LEAST SQUARE (PLS) Yanto, Hary; DP, Emrinaldi Nur; Anggraini, Lila
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.541 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

The objectives of This research are to analyze review and quality controlprocedures, auditor’s Locus of control, cognitive moral development,deontological and teleological moral evaluation that can affect the prematuresign off. And to test the presence of intervening variables deontological andteleological moral evaluation in direct and indirect relationships of cognitivemoral development of the termination behavior of audit procedures.While the sample of this research in the KAP auditors working in Pekanbaru,Padang, and Batam with 69 sample auditors. Methods of data collection in thisstudy is a survey method with a questionnaire instrument. Method of data analysisused to test the quality of the data that include validity, reliability testing, andhypothesis testing is the analysis of the structural equation model using softwareSmartPLS 2.0.M3.Hypothesis testing using partial least square test showed that the variables andquality control review procedures and locus of control significantly influenceauditors premature sign off, so giving impact to the reduction in the quality of theresulting audit report auditor. While the variable cognitive moral development,deontological and teleological moral evaluation does not directly affectpremature sign off. Cognitive moral development variables had a significantrelationship with the variable deontological and teleological moral evaluation.Value of R-Square indicates that the variables jointly review procedures andquality control, locus of control, cognitive moral development, deontological andteleological moral evaluation contribute to the dependent variable (prematuresign off) of 35.68%, while the remaining 64.32% is explained by other variablesoutside the research model.Keyword : premature sign off, review prosedure and quality control, locus ofcontrol, cognitive moral development, deontological and teleologicalmoral evaluation
PENGARUH IFR DAN MEKANISME CG TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING Zarviana, Resi; DP, Emrinaldi Nur; Indrawati, Novita
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.81 KB) | DOI: 10.31258/je.25.1.p.120

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pelaporan keuanganberbasis internet (internet financial reporting–ifr) dan mekanisme corporategovernance terhadap nilai perusahaan dengan kualitas laba sebagai variabelintervening (studi empiris pada perusahaan yang terdaftar dalam indeks kompas100 tahun 2014). Penelitian dilakukan pada perusahaan yang terdaftar dalamIndeks Kompas 100 tahun 2014 dengan teknik pengambilan sampel secarapurposive sampling. Teknik analisis data menggunakan metode path analysisyang dibantu komputer menggunakan software SPSS 19.0 for Windows. Hasilpenelitian menunjukkan variabel content, timeliness, technology, kepemilikaninstitusional, kepemilikan manajerial, komisaris independen komite audit dankualitas laba berpengaruh secara langsung terhadap nilai perusahaan sedangkanuser support tidak berpengaruh secara langsung terhadap nilai perusahaan. Danvariabel content, timeliness, technology, kepemilikan institusional, komisarisindependen, dan komite audit berpengaruh secara langsung terhadap kualitaslaba sedangkan kepemilikan manajerial dan user support tidak berpengaruhsecara langsung terhadap kualitas laba. Serta variabel content, timeliness,technology, kepemilikan institusional, komisaris independen dan komite auditberpengaruh secara tidak langsung terhadap nilai perusahaan melalui kualitaslaba sedangkan user support dan kepemilikan manajerial tidak berpengaruhsecara tidak langsung terhadap nilai perusahaan melalui kualitas laba sebagaivariabel intervening.
Pengaruh Kualitas Sistem Informasi Akuntansi Berbasis Enterprise Resource Planning (ERP) dan Knowledge terhadap Impact Organisasi di Riau Irfan, Muhammad; Dp, Emrinaldi Nur; Nasrizal, Nasrizal
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.729 KB) | DOI: 10.31258/je.27.2.p.172-189

Abstract

This paper examines the relationship between the accounting information system quality enterprise resource planning (ERP) based, service information quality, knowledge sharing and training on organizational impacts. The application of information systems and information system services that produce information is measured by perceived usefulness and user satisfaction. The relationship between knowledge sharing and training on personal skills then influences the impact of the organization. This paper investigates whether information systems, organizational culture and end users influence the impact of the organization. The results show that the quality of information and service quality of information systems will improve the information produced, good information affects user satisfaction, information quality does not affect perceived usefulness, perceived usefulness affects end user satisfaction, end-user satisfaction affects personal skills. Knowledge sharing affects personal skills, but training does not affect personal skills, because the application of training focuses only on the practice of using information systems not about producing quality information. Personal skills have an influence on the impact of the organization itself. This finding implies that accounting information systems must be supported by other variables. Therefore, organizations must pay more attention to training in information system implementations based on enterprise resource planing.
Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate Dan Property Di Bursa Efek Indonesia Ardiani, Nurul; DP, Emrinaldi Nur; Azlina, Nur
Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.957 KB) | DOI: 10.31258/je.20.04.p.%p

Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. In this study, we attempt empirically to investigate the relationship between Audit Tenure, Disclosure, KAP Size, Debt Default, Opinion Shopping and Financial Condition on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All real estate and property’s company listed in Indonesia stock Exchange that received going concern audit opinion from 2009-2011 are used as the population. Logistic Regression is used to test the hypothesis. From the results, indicate that Disclosure, KAP Size and Debt Default is significantly affect on receiving of going concern audit opinion. While the others (Audit Tenure, Opinion Shopping and Financial Condition), are not significantly affect on receiving of going concern audit opinion of a company.
Pengaruh Kondisi Keuangan Perusahaan Terhadap Luas Pengungkapan Tanggung Jawab Sosial dengan Diversitas Gender Sebagai Pemoderasi” (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Agustin, Nadilah; DP, Emrinaldi Nur; Indrawati, Novita; Rahayuningsih, Tri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4659

Abstract

Pengungkapan tanggungjawab sosial adalah bentuk tanggungjawab sebuah organisasi terhadap dampak-dampak dari kegiatannya terhadap masyarakat dan lingkungan. Tujuan Penelitian ini adalah untuk menguji dan menganalisa : profitabilitas, leverage, likuiditas dan slack resources terhadap luas pengungkapan tanggungjawab sosial dengan diversitas gender sebagai pemoderasi, selain itu untuk mengetahui indikator yang sering diungkapkan agar image perusahaan terlihat baik maka teori yang digunakan yaitu stakeholder theory. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar pada BEI periode 2019-2021. Jenis data yang digunakan adalah data kuantitatif. Sumber data yang digunakan adalah data dokumenter. Teknik pengambilan sampel menggunakan teknik purposive sampling. Peneliti memperoleh data yang dibutuhkan dari laporan tahunan melalui situs masing-masing perusahaan. Data CSR diperoleh dengan cara mengolah laporan tahunan menggunakan software NVIVO versi 12, sedangkan untuk profitabilitas menggunakan rumus ROA, leverage menggunakan rumus DER, likuiditas menggunakan rumus CR dan slack resources menggunakan rumus Ln(kas dan setara kas), variabel moderasi yaitu diversitas gender diolah dengan menghitung perbandingan wanita dengan total dewan. Setelah mendapatkan seluruh data diolah dengan software SPSS. Hasil penelitian menunjukkan bahwa: 1) Profitabilitas dan Likuiditas tidak mempengaruhi pengungkapan CSR. 2) Leverage dan Slack Resources mempengaruhi pengungkapan CSR. 3) Diveristas gender dapat sebagai moderasi antara profitabilitas terhadap CSR. 4) Diveristas gender bukan moderasi antara leverage, likuiditas dan slack resources terhadap CSR. 5) Limbah merupakan indikator GRI Standard yang sering diungkapkan dalam laporan CSR. Dari penelitian yang dilakukan ditemukan beberapa keterbatasan, maka peneliti menyarankan untuk penelitian berikutnya menambahkan cakupan periode dan memperluas objek penelitian, sehingga hasil yang diperoleh akan lebih menjelaskan gambaran kondisi yang sesungguhnya.
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia Nurmayanti, Poppy; Indrawati, Novita; DP, Emrinaldi Nur
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.25664

Abstract

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.
PENGARUH KOMPETENSI AUDITOR, SKEPTISISME PROFESIONAL, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT (STUDI PADA KAP DI WILAYAH KOTA JAKARTA) Arnas, Azzahra Aliyya; DP, Emrinaldi Nur; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of auditor competence, professional skepticism,task complexity, and self-efficacy on audit judgement in Public Accounting Firmsin Jakarta. This quantitative research employed a survey method involving 60auditors selected using purposive sampling. Data were analyzed using StructuralEquation Modeling (SEM) with SmartPLS 4. The results indicate that auditorcompetence and professional skepticism have a significant positive effect on auditjudgement, while task complexity and self-efficacy do not significantly affect auditjudgement. The model explains 42.7% of the variance in audit judgement. Thisstudy contributes to auditing literature and provides practical implications forimproving audit quality. Keyword: audit judgement; auditor competence; professional skepticism; selfefficacy; task complexity
Co-Authors ', Julita Agustin, Nadilah Akhirumi Zakiah Akbari, Akhirumi Zakiah Al Azhar A Arnas, Azzahra Aliyya Dwi Putra Wahyudi Eka Hariyani Elfika Apriani Hary Yanto Hasbi Al Hasymi Julita Saidi Khairani Purnamasari Lila Anggraini M Alwi Montazeri Meilda Wiguna Mudinillah, Adam Muhammad Irfan Nasrizal, Nasrizal Novita Indrawati Nur Azlina Nurniatul Aini Nurul Ardiani Poppy Nurmayanti Raja Adri Satriawan Rheny Afriana Hanif Rizky Teguh Wibisono Srini -, Srini Syamsul Arifin Tri Rahayuningsih Zarviana, Resi