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Elfi Ilham
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PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN LQ45 YANG TERDAFTAR Azwir Nasir; Elfi Ilham; Vadela Irna Utara
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.595 KB) | DOI: 10.31258/je.22.01.p.43-60

Abstract

This study aimed to determine the effect of companies characteristics andcorporate governance consisting of profitability, liquidity, leverage, activityanalyze, size, audit committee, board of directors and governancecommitteetowards sustainability report publication in LQ45 companies listed inIndonesian Stock Exchange in 2008-2011.The data used in this study are secondary data from financial data in theIndonesian Stock Exchange. The sample method used was purposive sampling, ofthe population of 45 companies listed in the Indonesian Stock Exchange, researchsample counted 11 companies that meet the criteria. Hypothesis testing is done byusing logistic regression analysis.The results of this research base on hypothesis test indicates that liquidity, activityanalyze, size, audit committee and board of directors has no significant effect tosustainability report publication with significant are 0.052, 0.213, 0.084, 0.564dan 0.111, while the profitability, leverage and governance committee hassignificant influence to sustainability report publication with significant is 0.008,0.022 dan 0.043. The magnitude of the effect (Nagelkerke R-Square) of thefinancial reporting quality, institutional ownership and firm size on asymmetry ofinformation was 77,6%. While the remaining 22,4% is influenced by othervariables.Keywords :Sustainability Report, Return on Assets, Current Ratio, Debt ToEquity, Inventory Turnover, Size, Audit Committee, Board ofDirectors, and Governance Committee.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN HUTANG TERHADAP TAX AGGRESSIVE (Studi Empiris Pada Perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) Jeane Atari; Azwir Nasir; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the influence of managerial ownership, institutional ownership and debt policy on the tax aggressive. Independent variables used in this study are managerial ownership, institutional ownership and debt policy, while the dependent variable in this study is tax aggressive are measured using Effective Tax Rate (ETR). Populations used in this study is transportation companies listed on IDX 2011-2013 where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 42 (14x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables managerial ownership, institutional ownership and debt policy which has a significant influence on tax aggressive.Keywords : Managerial Ownership, Institutional Ownership, Debt Policy, Tax Aggressive, and Effective Tax Rate
PENGARUH UKURAN PERUSAHAAN, EARNING PER SHARE, DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS DENGAN PERTUMBUHAN LABA SEBAGAI PEMODERASI PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA TAHUN 2011-2012 Saut Parulian; Restu Agusti; Elfi Ilham
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

This study was conducted to examine the effect of company size , firm size are moderated earnings growth , debt to equity , debt to equity are moderated growth in earnings , earnings per share and earnings per share earnings growth moderated affect the profitability of the company. The population in this study areall food & beverage companies listed in Indonesia Stock Exchange ( IDX ) . Sampling was done by using purposive sampling method, namely the determination of the sample with the target or specific considerations. The Company elected to the sample in this study is based on these criteria are as manyas 33 companies. Analysis of data using multiple regesi method. The results of company size (X1) does not have a significant effect on the profitability of the company . Debt to Equity Ratio /DER (X2) has a significant effect on the profitability of the company. Earning Per Share /EPS (X3) has a significant effecton the profitability of the company. Size companies which is moderated by profit growth in earnings (X4) has no significant effect on the profitability of the company. Debt to Equity Ratio moderated by profit growth (X5) has no significant effect on the profitability of the company. Earning Per Share moderated by profit growth (X6) does not have a significant effect on the profitability of the company. The profitability explained by the variable i.e. company size, DER , EPS , debt to equity ratio and profit growth as moderating variables is equal to 67.3 %. Whileapproximately 22.7 % influenced by other variables not examined in this study, such as working capital, liquidity and firm age.Keywords : Company Size, Debt to Equity Ratio, Earnings Per Share, Company Size Moderated by Profit Growth, Debt to Equity Ratio Moderated by Profit Growth, Earnings Per Share Moderated by Profit Growth, Profitability
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011 - 2013) Nurul Septavita; Azwir Nasir; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the influence of book tax differences, operating cash flow, the level of debt, and firm size on earnings persistence. Independent variables used in this study are permanent differences and temporary differences which are proxy of book tax differences operating cash flow, the level of debt, and firm size, while the dependent variable in this study is the earnings persistence. Populations used in this study is manufacture companies listed on IDX 2011-2013, where the total population is used by 19 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 57 (19x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the partial regression test (t test) showed that the independent variables temporary differences, operating cash flow, the level of debt, and firm size which has a significant influence on earnings persistence, while the permanent differences variables did not significantly affect the earnings persistence.Keywords : Book Tax Differences, Operating Cash Flow, Level Debt, Firm Size, and Earnings persistence
PENGARUH KEADILAN, TARIF PAJAK, TEKNOLOGI DAN INFORMASI, DISKRIMINASI, DAN SISTEM PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada WPOP Pedagang Eceran di KPP Pratama Rengat) Gusmella Ismarita; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effects of justice, tax rates, technology and information, discrimination, and taxation system against tax evasion in KPP Pratama Rengat.This research was conducted on taxpayers of individuals registered in KPP Pratama Rengat. The sampling technique using purposive sampling and sample determination based on after calculated based on Slovin formula amounted to 32 samples. So the number of questionnaires distributed in this study are as many as 32 questionnaires. While the method of analysis used in this study is multiple regression analysis with the help of SPSS program version 22.The results showed that justice and tax rates have an effect on tax evasion, while technology and information, discrimination, and taxation system do not influence tax evasion. Coefficient of determination by the five variables in this study affect the dependent variable of 60.3% while 39.7% influenced by other variables not described in this study. Future research is expected to use other variables or add another independent variable that may affect tax evasion.Keywords : Justice, Tax Rates, Technology and Information, Discrimination, Taxation System, and Tax Evasion.
PENGARUH OPINI GOING CONCERN DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING, REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2015) Gideon Saputra; Amir Hasan; Elfi Ilham
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

This purpose of this study was to examine effect of opinion going concern, management changes toward auditor switching and impact of auditor reputation as a moderating impact on the opinion going concern and management exchanges toward auditor switching. The population that will be used in this research are manufacturing companies that listed in Indonesia Stock Exchange period 2011-2015. Sample in this study choosen by purposive sampling method with criteries that the companies have done auditor switching outside regulation, and have an independent auditor's report every year. Based on purposive sampling method, the number of manufacturing companies sample in this study were 22 companies, with 5 years observation therefore number of sample in this study were 110 observation. The analysis technique used is logistic regression analysis and moderated regression analysis wuth SPSS vers 21. The result of this study indicate that opini going concern and management exchange has positive effect toward auditor switching , auditor reputation is not able to modierate the effect opini going concern and management exchnges toward auditor switching. With the result that if auditor were give opinion going concern and companies have to management exchanges so the probability that auditor will be changes, and result also indicate that auditor reputation can’t influence decision that not change auditor if he given opinion going concern and if companies have to management changes.Keyword : opinion going concern, management exchanges, auditor switching, and auditor reputation
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE) Rizka Oktagiani; Azwir Nasir; Elfi Ilham
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

This aim of this research is the effect of return on asset, leverage, size and fiscal kompensation to the tax avoidance. The sample of this research 17 transportation companies whichh are listed in Indonesia Stock Exchange in the period 2010-2012. To analysis data, the research employes multiple linear regression analysis. The results of this research indicate return on asset, size of company and loss fiscal carryfoward have significant effect on tax avoidance. In contrast leverage has no significant effect on tax avoidance. while the coefficient of determination study was 0.240 %, it’s mean 24 % that’s tax avoidance effect of return on asset, leverage, size of company and loss fiscal carryfoward while 76 % effect other variabel.Keywords: Return on Asset, Leverage, Size of company and loss fiscal carryfoward
PENGARUH PENERAPAN ATURAN ETIKA, PENGALAMAN AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN M Rizki Rinaldi; Rita Anugerah; Elfi Ilham
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 Application Profesion Ethic, Audit Experience, and Professional Skepticism in Detection of the Fraud. Object of this research are the accountants public offices in Pekanbaru, Padang, Palembang and Batam. This research use primary data. There are fifty three questionnairs which are sent but, only forty nine questionnairs returned. Data of this research is analyzed by multiple regression method. The results of this research showed that the application of profesion ethic has no effect in detection of the fraud with 0,058 significance, audit experience has an effect in detection of the fraud with 0,008 significance, and professional skepticism has an effect in detection of the fraud with 0,000 significance. The results of this research also showed that coefficient determinant is 75,8%. Each independent variables, give the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as professional commitment, audit’s pressure and others.Keywords: Profesion Ethic, Auditor, Professional, Fraud, and Financial Statement
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN INTENSITAS PERSEDIAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Fatma Mundriasari; Zirman Zirman; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the influence of corporate governance, leverage, inventory intensity to tax avoidance. Dependent variable in this research is tax avoidance as measured by cash effective tax rate. The independent variables used in this study are corporate governance proxied by board of commissioners, independent commissioners, audit committees, compensation of commissioners and board of directors, institutional investors. Then other independent variables in this research are leverage and inventory intensity.The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2013-2014. The sample was collected by purposive sampling method and produced 40 companies as sample. Data analysis using classic assumption test, hypothesis determination with multiple linear regression test, and determination test of R2. The result of this research indicates that variable of board of commissioner, independent commissioner, compensation of board of commissioner and board of directors, leverage have influence to tax avoidance. While the audit committee variables, institutional investors, and inventory intensity show the result that the variable has no effect on tax avoidance.Keywords : Tax Avoidance, Board of Commissioners, Independent Commissioner, Audit Committee, Compensation of Commissioners and Board of Directors, Institutional Investors, Leverage, Inventory Intensity.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (STUDI EMPIRIS PADA 25 PERUSAHAAN DI PEKANBARU) Charlie Tambunan; Andreas Andreas; Elfi Ilham
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 purpose of this study is to find out influence of competence of audit team, independence, auditor change, and reputation of CPA Firm on client satisfaction. The population in this study are manager of accounting, staff of accounting and internal auditor whose working at company in Pekanbaru that use the services of a CPA Firm. This study is using survey method. Total respondents which is used in this study are 44 responden (58,7%). The analyzing method is Multiple Regression methods using SPSS (Stastical Product and Service Solutions) version 17. Result of this study indicates competence of audit team, independence, auditor change, and reputation of CPA firm influence to client satisfaction. The coefficient of determination in this study were 94,1 %. The four independent variables jointly influence dependent variable as much as 94,1 %, while 5,9% is influenced by other unclear variables.Keywords : Competence of Audit Team, Independence, Auditor Change, and Reputation of CPA Firm , Client Satisfaction.
Co-Authors ', Kamaliah ', Khairunnisa R ', Zirman ', Zulbahridar Ahmad Rifqi Amir Hasan Analdo, Try Putera Analdo Try Putera Analdo Andreas ' Andreas - Andreas - Andreas Andreas Andreas Andreas Anugrah, Ichsan Satya Ayu Adriany Azwir Azwir Nasir Charlie Tambunan Desy Ratna Sary, Desy Ratna Eka Kurniawan Elisabeth Veronika Sipahutar Fatma Mundriasari Firman Jaya Florentina Florentina Marta Delima BR. Sin Gantri Andini Gideon Saputra Gusmella Ismarita Hardi Hardi Indah Permata Sari INDAH WULANDARI Indra Permana, Indra Jeane Atari Juniaputri, Karina Khairunnisa Kamaliah ' Kamaliah Kamaliah, Kamaliah Kennedy - Listari, Alya Lucy Citra Fitriany, Lucy Citra M Rizki Rinaldi Mega Diana Sari Mega Junita Miftakhul Hidayah Mirza, Refi Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nurul Septavita Raja Adri Satriawan Resi Prima Rani, Resi Prima Restu Agusti Revi Revika Ridho Hidayat Rinda Permata Sari Rita Anugerah Rizka Oktagiani Saut Parulian Saydella Ayudia, Saydella Suwandi - Syafriliani - Syahreiza Eria Syamsul Arifin Sylvia Fitriana Tuti Wulandari Utamy Riska Khairani Vadela Irna Utara Wulanda, Rhisa Dwi Putri Yushananda, Rizki Pratama Yusi Lestarina Zaki Rifki Zarman Zikri Ziqra Reza Zirman Zirman Zulbahridar ' Zulbahridar - Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulfikri Rahmat