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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Ekonomi Dan Pembangunan Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Nadirsyah Nadirsyah
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Economics, Econometrics & Finance Social Sciences

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The Determinant of Internet Financial Reporting (IFR): Evidence from Go-Public Companies Listed in IDX Kharisma Fiendy; Muslim A. Djalil; Jalaluddin Jalaluddin; Nadirsyah Nadirsyah
Proceedings of AICS - Social Sciences Vol 8 (2018): the 8th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

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Abstract

The purpose of this study is to see the Internet Financial Reporting (IFR) determinants listed on in Indonesia Stock Exchange (IDX) for the year 2017. The determinants measured by profitability, leverage, Listing and Auditor Reputation as the independent variables. IFR disclosure is measuring by index of Internet financial reporting Index (IFRI) developed by Chen (2000). The population in this research is all go public companies listed on the Indonesia Stock Exchange for the year 2017. By 45 companies that meet the criteria of the research sample has been determined. The data analysis technique are using classical assumption test. Hypothesis testing is using multiple linear regression analysis with SPSS 23.0. The results of this study indicated that all dependent variable (Profitability, Leverage, Listing, and Auditor Reputation) has no significance effect on practice of disclosing Internet financial reporting by reason the nature of IFR and Management Cost.Keywords: Internet financial reporting, level of disclosure, profitability, leverage, listing, auditor reputation.
Study of Banks’ Performance by Using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) Method Nadirsyah Nadirsyah; Mirna Indriani; Dinaroe Dinaroe; Ismi Fadhliati
Proceedings of AICS - Social Sciences Vol 8 (2018): the 8th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

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Abstract

The study aims to examine the financial soundness between foreign exchange banks and non-foreign exchange banks by employing the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The research population targeted is national private banks which are listed on the Indonesia Stock Exchange on 2010-2014 periods. 19 banks are selected as the sample and the period of observations is 5 years i.e. between 2010 and 2014 (95 observations). Data is collected from an annual report published in the central capital market reference at the Indonesia Stock Exchange. Mann-Whitney U test is used to analyze the data and test the proposed hypothesis. This study found no statistical financial soundness differences between the foreign exchange banks and non-foreign exchange banks.Keywords: financial soundness, risk profile, good corporate governance, earnings, capital.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA SATUAN KERJA PERANGKAT ACEH) Nadia Mastura; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research are aimed to verify the user involvement, personnel Technical capability, and  formalization of information system development toward the performance of the accounting information system in SKPA (Satuan Kerja Perangkat Aceh). The population in this study are all agencies or departements of Aceh goverment offices and secretariat totaled 52 SKPA and was choosen randomly into 35 SKPA. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research shows that both partially and simultaneously, user involvement, personnel Technical capability, and  formalization of information system development are significantly influential to the performance of the accounting information system in SKPA.
Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas, dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Pada Kabupaten Aceh Barat Daya Fifit Purnama; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of local finance supervision, accountability, and local finance management transparency of the performance of local government of South-West Aceh (Abdya) regency. Population of the research is 44 SKPK (SatuanKerjaPerangkatKabupaten). The sampling technique used was simple random sampling, 31 SKPK were selected a the sample of the research with 93 respondents in total. The data used in the supervision sectorewere quantitative types and the data resource was primary resource. The data was collected using questionnaire. The data was analyzed using multiple regression analysis aided by SPSS program of version 20.00.The result showed that the supervision of the local finance, accountability, and transparency in the finance management either simultaneously or partially influence the performance of the local government of Abdya regency.Keywords : Supervision , Accountability , Transparency , Local Government Performance
PENGARUH INVENTARISASI DAN LEGAL AUDIT TERHADAP OPTIMALISASI PEMANFAATAN BARANG MILIK DAERAH DENGAN KUALITAS APARATUR SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA BANDA ACEH Tania Indira Rizqina; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyse the impact of stocktaking and legal auditing to the optimization of aset utilization and human resource quality as moderating variable at Local Government of Banda Aceh. The Variable Utilised for this research are stocktaking, legal auditing and human resources. Respondent were selected through sensus. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that, the stocktaking have impact to the optimization of aset utilization; while the legal auditing has no impact toward the optimization of aset utilization. Human resources quality have impact to the relation between stoctaking and the optimization of asset utilization, but human resource has no impact to relation between legal auditing and optimization of aset utilization.
Pengaruh Independensi, Skeptisisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit Terhadap Kualitas Hasil Audit (Studi pada Auditor BPK RI Perwakilan Provinsi Aceh) Fatria Ningsih; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Audit Quality is not easy to define because of many diverse factors affecting quality. This study aims to determine the effect of Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit on the Audit Quality. The data used in this study are primary data by spreading the questionnaire to all auditors in BPK RI Representative province office in Aceh. The population in this study are all auditors at BPK-RI representative office in Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research shows that both partially and simultaniously, Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit are influential to the Audit Quality in BPK RI Representative province office in Aceh.
PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017) Muhammad Fazil; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the  disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements
PENGARUH DESENTRALISASI FISKAL, EFISIENSI DAN EFEKTIVITAS PENYERAPAN ANGGARAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH Muraiya Muraiya; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of fiscal decentralization, efficiency and effectiveness of budget absorption on the accountability of local financial reporting in Aceh Province by using audit opinion by BPK RI as a proxy of accountability of local financial reporting. Audit opinion was collected from Inspection Report which contained data on the Internal Control System. The samples of this research are the districts/municipals in Aceh Province which amounted to 23 districts/municipals as the final samples. Data of fiscal decentralization, efficiency and effectiveness of budget absorption were collected by Budget Realization Report, then data were analyzed using logistic regression analysis. The results of this research show that (1) fiscal decentralization, efficiency and effectiveness of budget absorption simultaneously have influence on the accountability of local financial reporting in Aceh Province, (2) fiscal decentralization has influence on the accountability of local financial reporting in Aceh Province, (3) efficiency of budget absorption has no influence on the accountability of local financial reporting in Aceh Province, and (4) effectiveness of budget absorption has influence on the accountability of local financial reporting in Aceh Province.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN DAERAH DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN DAN KETEPAT WAKTUAN PELAPORAN KEUANGAN DI SATUAN KERJA PERANGKAT KOTA BANDA ACEH rizki nurdiansyah; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This purpose of the research is to examine the effect capacity of human resource, the use of information technology, financial supervision , and internal control of the reliability and timeliness of financial statement. This is study used based on purposive methode, sample of 80 employees in the work unit of Banda Aceh. The research type used is hypothesis testing reseearch. The sata waas collected by using questionnaire. The questionnaire were delivered to every employees as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results indicate that capacity of human resource, the use of information technology, financial supervision , and internal control simultaniously of the reliability and timeliness of financial statement. Partially, human resource capacity, the use of information technology, financial supervision , and internal controls of the  reliability and timeliness of financial statement
ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014) Shella Yolan Anggraini; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS
Co-Authors Dinaroe Dinaroe Fadlan Nur Muharram Fatria Ningsih Fifit Purnama Ismi Fadhliati Jalaluddin Jalaluddin Kharisma Fiendy Mirna Indriani Muhammad Fazil, Muhammad Muraiya Muraiya Muslim A Djalil Nadia Mastura Ridha Amalia rizki nurdiansyah Shella Yolan Anggraini Syukriy Abdullah Syukriy Abdullah Tania Indira Rizqina Yulinda Kusyanti Yulinda Kusyanti