Article Per Year (5 Year)
p-Index From 2021 - 2026
1.235
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
Azwir Nasir
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENGARUH PENGUNGKAPAN MANAJEMEN RISIKO PERUSAHAAN DAN MODAL INTELEKTUALTERHADAP NILAI PERUSAHAAN Nelly Yulinda; Azwir Nasir; Enni Savitri
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 1 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to showed the effect of Enterprise Risk Management Disclosure, and Intellectual Capital to Firm Value in the banking company listed in Indonesia Stock Exchange periode 2016 – 2018. This type of quantitative research, the data used secondary data. The population in this study were all banking companies listed on the Indonesian stock exchange in the period 2016 - 2018. The sampling technique used was purposive sampling, with certain proposals selected by 33 companies. Data collection methods in this research are literature study and internet access. The data analysis method used is panel data regression using the program Eviews 9. The results showed that the Entreprise Risk Management Disclosure, and Intellectual Capital had a significant effect on firm value. The company is expected to continue to improve the implementation and disclosure of company management by managing capital to provide even higher commitments related to stakeholders for the company's sustainability so as to increase the value of the company. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan manajemen risiko perusahaan, dan modal intelektual terhadap nilai perusahaan di Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Jenis penelitian kuantitatif, data yang digunakan data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di bursa efek indonesia pada periode 2016 – 2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria – kriteria tertentu sehingga terpilih 33 perusahaan. Metode pengumpulan data dalam penelitian ini adalah studi pustaka dan akses internet. Metode analisis data yang digunakan adalah regresi data panel menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa pengungkapan manajemen risiko dan modal intelektual berpengaruh terhadap Nilai Perusahaan. Perusahaan diharapkan untuk terus meningkatkan implementasi dan pengungkapan manajemen risiko perusahaan serta mengelola modal intelektual untuk memberikan komitmen yang lebih tinggi lagi terkait kepercayaan stakeholder atas keberlangsungan perusahaan sehingga dapat meningkatkan nilai perusahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DENGAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH SEBAGAI VARIABEL INTERVENING (STUDI PADA OPD PEMERINTAH PROVINSI RIAU) Dewi Lingga Rani; Emrinaldi Nur; Azwir Nasir
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the Internal Control System, Governance and Risk Management for Fraud Prevention with the Performance Accountability System of Government Aagencies as an intervening variable. The population used in this study was the Regional Apparatus Organization (OPD) in the Riau Provincial Government, amounting to 35 OPDs. The sample selection is through the saturated sampling method. Respondents in this study were the Head of the Finance Subdivision, Treasurer and Accounting Staff who have worked at least 1 year in that position. The number of respondents in this study was 105 people from 35 existing OPDs. The data analysis method used in this study was the Partial Least Square (PLS) approach, using the WarpPLS V.7.0. The results show that there is an influence of internal control systems, governance and risk management on fraud prevention, there is an influence between internal control systems and governance on fraud prevention through the performance accountability system of government agencies as an intervening variable, and there is no influence between risk management on fraud prevention through the performance accountability system of government agencies as an intervening variable. Penelitian ini bertujuan untuk menguji pengaruh Sistem Pengendalian Internal, Tata Kelola Pemerintahan dan Manajemen Risiko terhadap Pencegahan Fraud dengan Sistem Akuntabilitas Kinerja Instansi Pemerintah sebagai variabel intervening. Populasi yang digunakan dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) yang ada di Pemerintah Provinsi Riau yang berjumlah sebanyak 35 OPD. Pemilihan sampel melalui metode Sampling jenuh. Responden dalam penelitian ini adalah Kasubbag Keuangan, Bendahara dan Staff Akuntansi yang telah bekerja minimal 1 tahun pada jabatan tersebut. Responden dalam penelitian ini berjumlah 105 orang dari 35 OPD yang ada. Metode analisis data yang digunakan dalam penelitian ini menggunakan pendekatan Partial Leats Square (PLS), menggunakan Warp PLS V.7.0. Hasil penelitian menunjukkan bahwa terdapat pengaruh sistem pengendalian internal, tata kelola pemerintahan dan manajemen risiko terhadap pencegahan fraud, terdapat pengaruh antara sistem pengendalian internal dan tata kelola pemerintahan terhadap pencegahan fraud melalui sistem akuntabilitas kinerja instansi pemerintah, dan tidak terdapat pengaruh manajemen risiko terhadap pencegahan fraud melalui sistem akuntabilitas kinerja instansi pemerintah.
PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PADA PEMERINTAHAN DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI. (STUDI PADA DESA-DESA DI KABUPATEN BENGKALIS) Romadaniati Romadaniati; Taufeni Taufik; Azwir Nasir
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine and analyze the influence of village apparatus competence, internal control systems and whistleblowing systems on fraud prevention in village governance with individual morality as a moderating variable.The population of this study is the population in this study villages in Bengkalis Regency are 136 villages. The sampling technique in this study was purposive sampling so that 102 villages were obtained. Respondents in this study were the Village Head, Village Secretary and Finance Kaur, totaling 306 people. Data analysis to test hypotheses using multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that: Apparatus competence influences fraud prevention, internal control system influences fraud prevention, Whistleblowing system influences fraud prevention, individual morality moderates the influence of village apparatus competence on fraud prevention, individual morality moderates the influence of internal control system on fraud prevention, and Individual morality moderates the influence of the whistleblowing system on fraud prevention. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kompetensi aparatur desa, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud pada pemerintahan desa dengan moralitas individu sebagai variabel moderasi. Populasi penelitian ini adalah Populasi dalam penelitian ini desa yang berada di Kabupaten Bengkalis berjumlah 136 Desa. Teknik pengambilan sampel dalam penelitian ini adalah Purposive Sampling sehingga diperoleh sampel 102 desa. Responden dalam penelitian ini yaitu Kepala Desa, Sekretaris Desa dan Kaur Keuangan yang berjumlah 306 orang. Analisis data untuk menguji hipotesis menggunakan analisis regresi berganda (multiple regression analysis) dan Moderated Regression Analysis (MRA). Hasil Penelitian menunjukkan bahwa: Kompetensi aparatur berpengaruh terhadap pencegahan fraud, Sistem pengendalian internal berpengaruh terhadap pencegahan fraud, Whistleblowing system berpengaruh terhadap pencegahan fraud, moralitas individu memoderasi pengaruh kompetensi aparatur desa terhadap pencegahan fraud, moralitas individu memoderasi pengaruh sistem pengendalian internal terhadap pencegahan fraud, dan moralitas individu memoderasi pengaruh whistleblowing system terhadap pencegahan fraud.
Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi Ria Herlina; Taufeni Taufik; Azwir Nasir
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1965

Abstract

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System
The Effect of the Effectiveness of the Audit Committee toward the Quality of Financial Reports Gunawan Hutomo Mandala Putra; Azwir Nasir; Novita Indrawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 2 (2020)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.5.2.15-24

Abstract

This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the company's financial reports on the IDX website and annual reports of companies that had been listed on the IDX in 2018. The research population was all manufacturing companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 96 companies and the analysis technique used was multiple regression. The results proved that the expertise of the audit committee, the audit committee charter, the total of audit committees and the audit committee meetings had a significant effect on the quality of financial reports.
Determinasi Tingkat Pengungkapan Laporan Keuangan Reski Jarwono; Azwir Nasir; Arumega Zarefar
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.481 KB) | DOI: 10.35143/jakb.v13i2.4359

Abstract

Penelitian ini memiliki tujuan mengetahui tentang pengaruh ukuran perusahaan, leverage, likuiditas, manajemen laba, ceo duality, kualitas direksi dan kepemilikan saham asing terhadap tingkat pengungkapan laporan keuangan Data yang digunakan pada penelitian ini merupakan data sekunder. Metode yang digunakan untuk pemilihan sampel adalah purpossive sampling. Jumlah sampel pada penelitian ini sebanyak 96 perusahaan. Pengujian hipotesis pada penelitian ini dilakukan dengan menggunakan uji statistik t. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan analisis regresi moderasi dengan menggunakan program perangkat lunak pengolahan data Statistical Product and Service Solution (SPSS) version 20.0 for windows. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, likuiditas, ceo duality, dan kualitas direksi berpengaruh signifikan terhadap tingkat pengungkapan laporan keuangan. Sementara leverage, manajemen laba dan kepemilikan saham asing tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan.
GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS: GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN Rofika Rofika; Alfino Candra; Azwir Nasir; Azhari Sofyan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.302-313

Abstract

The effectiveness of good corporate governance (GCG) processes, auditor reputation, and firm size are examined with regard to the timely submission of financial reports in this study. All trading firms listed on the Indonesian Stock Exchange (IDX) between 2017 and 2019 made up the study's population. The sample was selected using the purposive sampling method. The model chosen in this study was 44 companies selected based on the criteria. Logistic regression is the method used in the data analysis. According to the findings, the audit committee, independent commissioners, managerial ownership, and firm size had a big impact on how quickly financial statements were submitted. The institutions, ownership, and KAP's reputation, nevertheless, have no appreciable impact on how quickly financial reports are submitted
Pengaruh Asimetri Informasi, Budaya Organisasi dan Implementasi Good Governance terhadap Kecurangan Akuntansi Muhammad Fazli; Vince Ratnawati; Azwir Nasir
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1345

Abstract

The purpose of this study was to determine the effect of Information Asymmetry, Organizational Culture, Implementation of Good Governance on the dependent variable of Accounting Fraud with Internal Control as a moderating variable. The population in this study was 46 OPD in Bengkalis Regency and the number of samples studied were 46 OPD in Bengkalis Regency with a total of 138 people. The data source is the primary data from the questionnaire. Variables are measured with a 5 point Likert scale. The data collection method is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS software version 5.0. The results show that Information Asymmetry has a positive effect on Accounting Fraud, Organizational Culture and Implementation of Good Governance have a negative effect on Accounting Fraud, Internal Control weakens the positive effect of Information Asymmetry on Accounting Fraud, and Internal Control strengthens the influence of Organizational Culture and implementation of Good Governance on Accounting Fraud. The implementation of Good Governance directly has a negative effect on fraud, with the existence of a negative influence between the implementation of Good Governance on fraud, the implementation of internal control is able to strengthen the level of negative influence between the implementation of Good Governance on fraudulent acts that occur.
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Selsa Aprilady; Azwir Nasir; Mudrika Alamsyah Hasan; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
Apakah Model Financial Distress Dapat Memprediksi Tanda-Tanda Peringatan Dini Kesulitan Keuangan? Ramadahniel Islami; Poppy Nurmayanti; Azwir Nasir; Ria Nelly Sari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): 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.v5i2.4620

Abstract

Financial distress is a stage of decline in a company's financial condition that occurs before bankruptcy and liquidation occurs in a company. However, if a company is experiencing financial distress it is uncertain that it will end in bankruptcy. This depends on the ability of a company to prevent and overcome financial distress conditions that will lead to bankruptcy. Bankruptcy occurs when the company is unable to meet its maturing obligations either from the company's current operating activities or from the company's mandatory payments. The study aims to find out whether the financial distress model can predict early signs of financial distress by using the Zmijewski, Springate and Grover models for manufacturing companies listed on the Indonesian stock exchange for the 2008-2017 period. This research uses quantitative methods. The sample selection technique used purposive sampling and obtained 100 companies included with a period of 10 years so that 1000 samples were observed. The analysis technique used in this study is panel data regression analysis using the Excel software application. The results showed that financial distress in the Zmijewski model contained 149 companies experiencing distress, springate 410 and grover 100 companies experiencing distress and an accuracy rate of 85,10% for the Zmijewski model, 59% for the springate model and 90% for grover. Thus giving the conclusion that the three models can predict effectiv in determining the financial distress of a company so that it can provide early warning system.
Co-Authors Alfino Candra Azhari Sofyan Dewi Lingga Rani Emrinaldi Nur Enni Savitri Gunawan Hutomo Mandala Putra Indrawati, Novita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Fazli Nelly Yulinda Poppy Nurmayanti Ramadahniel Islami Reski Jarwono Ria Herlina Ria Nelly Sari Riska Natariasari rofika rofika Romadaniati Romadaniati Selsa Aprilady Taufeni Taufik Vince Ratnawati Zarefar, Arumega