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Nasrizal Nasrizal
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Determinants Penerapan Computer-Assisted Audit Techniques (CAAT) dan Dampaknya terhadap Perceived Commercialisation Kantor Akuntan Publik Zerry Sufanda; Emrinaldi Nur Dp; Nasrizal Nasrizal
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.434-450

Abstract

The development of accounting information systems has encouraged the use of information technology in various business fields, especially in the field of auditing such as the use of Computer-Assisted Audit Techniques (CAAT). The use of CAAT raises the question whether professional or organizational identity and perceived commercialization are the manifestations of the use of CAAT. This study aims to examine the effect of professional identity and organizational identity on the application of CAAT with the environment complexity of accounting information system as moderating. The results of this study prove that professional identity does not affect the application of CAAT implementation as well as the application of CAAT to perceived commercialization, while organizational identity influences the application of CAAT and professional identity and organizational identity influences the perceived commercialization when CAAT is applied. However, the environment complexity of accounting information system was able to strengthen the influence of CAAT implementation on perceived commercialization. This research contributes to the importance of professional responsibility and the application of CAAT to be a value added auditor performance.
PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, GENDER DIVERSITY, KONEKSI POLITIK, DEBT TO EQUITY TERHADAP PENGHINDARAN PAJAK DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Muhammad Alfian Putra; Andreas Andreas; Nasrizal Nasrizal
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.156 KB) | DOI: 10.31258/je.26.4.p.52-71

Abstract

This study aims to examine the effect of executive character, executive compensation, gender diversity, political connections and debt to equity ratio on tax avoidance and earnings management as intervening variables. The target population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the observation period of 2012 - 2016. The method in selecting research samples used purposive sampling as many as 40 sample companies. Data analysis methods used path analysis technique. Based on the estimation results of WarpPLS 5.0, path coefficient shows that executive character, gender diversity, and debt to equity ratio affect earnings management, while executive compensation and political connections have no effect on earnings management. Earnings management, executive character, executive compensation, gender diversity, and debt to equity ratio affect tax avoidance, while political connections do not affect tax avoidance. It is proven that earnings management mediates executive character and debt to equity ratio to tax avoidance, while earnings management is not proven to mediate executive compensation, gender diversity and political connections to tax avoidance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, KEPEMILIKAN MAYORITAS, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (studi empiris pada perusahaan pertambangan dan pertanian yang terdaftar di BEI tahun 2014-2016) Rafiqah Ratu; Nasrizal Nasrizal; Rofika Rofika
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 is aims to analyze and provide empirical evidence of the influence of corporate social responsibility, leverage, majority ownership and corporate governance of tax aggressiveness. The population is used to mining and agricultural companies listed on the Indonesian stock exchanges for the period 2014-2016. The sampling method is purposive sampling with result of selection of 45 data. Data analysis is used by multiple linear regression. For analysis the hypothesis of these variabel is using SPSS 22. The results of this study proves corporate social responsibility does not affect the aggressiveness of taxes with a significant value of 0.124 and tcount 1.570 ttable 2,021. Majority ownership has no effect on tax aggressiveness with significant value 0.807 and tcount 0.242 ttable 2,021. Coefficient of determination on this research is 0,349 that means 34,9% influence of tax aggressiveness explained by variable of corporate social responsibility, leverage, majority ownership and corporate governance. The remaining 65.1% is explained by other variables.Keyword : Corporate Social Responsibility, Leverage, Majority ownership, Corporate Governance and Tax Aggressiveness.
PENGARUH RASIO KEUANGAN DAERAH, DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP ALOKASI BELANJA MODAL (Studi Empiris pada Kabupaten/Kota Provinsi Riau Tahun 2013-2017) Zetty Iqmi; Nasrizal Nasrizal; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was examined the influence of Local Government Financial Ratio,General Allocation Funds And Regency Own Revenue to Capital Expenditure AtKabupaten/Kota On Riau Province At Years 2013-2017. The population in this study areall Kabupaten/Kota at Riau Province. This research is included in quantitative research.The type of data used in this study is secondary data from Laporan Rencana Anggaran(LRA) of the aforementioned Kabupaten/Kota on Riau Province and data derived fromthe Dirjen Perimbangan Keuangan Pemerintah Daerah website www.djpk.depkeu.go.id,sampling is done by the method of purposive sampling is the technique of sampling withcertain considerations. The total sample in this study are 11 Kabupaten/Kota. These datawere analyzed using multiple regression analysis with SPSS Version 17. The results ofthis study showed that Local Government Financial Ratio affects Capital Expenditurewith significant value 0,006, so the conclusion Hypothesis 1 accepted, General AllocationFunds affects Capital Expenditure with significant value 0,015, so the conclusionHypothesis 2 accepted and Regency Own Revenue affects Capital Expenditure withsignificant value 0,000, so the conclusion Hypothesis 3 accepted.Keywords : Capital Expenditure, Local Government Financial Ratio, GeneralAllocation Funds, Regency Own Revenue
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Aisyah Putri Rasyidin; Nasrizal Nasrizal; Lila Anggraini
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 effect of liquidity, leverage, firm size, and independent commissioner against tax aggressiveness in mining and agriculture companies listed in the Indonesia Stock Exchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agriculture companies listed in the Indonesia Stock Exchange during 2013-2016. Selection of the sample using purposive sampling method in which the population of 64 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that liquidity no effect on the tax aggressiveness with significant value of 0,625, leverage no effect on the tax aggressiveness with significant value of 0,899, profitability has negative effect on the tax aggressiveness with significant value of 0,02, firm size no effect on the tax aggressiveness with significant value of 0,754, and independent commissioner has negative effect on the tax aggressiveness with significant value of 0,032. The coefficient of determination in this study 0,200 shows that 20% of the variations that occur in the tax aggressiveness is affected by liquidity, leverage, profitability, firm size, as well as independent commissioner and the remaining 80% is influenced by other variables not included in this research.Keyword : Liquidity, Leverage, Profitability, Firm Size, Independent Commissioner, and Tax Aggressiveness.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Oganisasi Perangkat Daerah Kabupaten Rokan Hilir) Novitasari Lia Elita Eva; Nasrizal Nasrizal; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The sample in this study was determined by using purposive sampling method intotal there are 27 OPD in Rokan Hilir Regency. The analytical method used in thisresearch is multiple regression analysis using SPSS v22.The purpose of this study was totest the competence effect of Of The Government Internal Control System, The HumanResources Competencies, The Utilization Of Information Technology And TheApplication Of Regional Financial Accounting System To The Quality Of LocalGovernment Financial Report. Respondents in this study is the structural officialsinvolved in drafting the budget. The results showed that: 1) Effect of The GovernmentInternal Control System affect the quality of financial reports with significant value0,015 <0,05. 2) The Human Resources Competencies significantly influence the quality offinancial reports with significant value 0,004 <0.05. 3) the utilization of InformationTechnology significantly influence the quality of financial reports with significant value0,000 <0.05 .4) The Application Of Regional Financial Accounting System a significanteffect on the quality of financial reports with significant value 0.000 <0.05.Keyword : quality of financial reporting, governmet internal control system, humanresources competency, technology information, regional financialaccounting system
PENGARUH PARTISIPASI PENYUSUNAN NAGGARAN, PENGAWASAN FUNGSIONAL, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan) Lutfiandri Miki; Nasrizal Nasrizal; Putra Agri Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted in Pelalawan Regency, Riau Province. The purpose of this study was to test empirically the effect of budgetary participation on the performance of local government agencies (P1) To empirically test the effect of functional supervision on the performance of local government agencies (P2) To test empirically the effect of organizational commitment on the performance of local government agencies (P3) To test empirically the effect of leadership style on the performance of local government agencies (P4). This research is expected to be useful as information material for readers and reference material for interested parties in an effort to improve the performance of a local government agency. The type of data used in this study is primary data. And by using the empirical study method. The variables in this study are Participation in Budgeting (P1) Functional Monitoring (P2) Organizational Commitment (P3) Leadership Style (P3). From the research that has been done, it is found that 1) The results of testing the first hypothesis indicate that budgetary participation affects the performance of the Pelalawan Regency local government. 2) The results of testing the second hypothesis show that functional supervision has no effect on the performance of the Pelalawan district government. 3) The results of testing the third hypothesis that organizational commitment has no effect on the performance of the Pelalawan district government. 4) The results of testing the fourth hypothesis, the leadership style has no effect on the performance of the Pelalawan district government.Keyword: Participation, Supervision, Commitment, Leadership Style; Local Government Performance.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Zulfikar Zulfikar; Nasrizal Nasrizal; Sem Paulus
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 determine the audit tenure as the moderating influence of firm size and profitability on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange periode 2014-2016. The samples used as many as 38 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, then we got the conclusion that (1) the size of the company's effect on the audit report lag which shows that the bigger the company, the shorter the audit report lag,(2) the profitability on audit report lag reflecting a company that produce a higher profitability level then the audit report lag will be shorter, (3) tenure audit able to moderate (strengthen) the effect of firm size on audit report lag which shows that companies are audited by an auditor to audit the long tenure has a level of audit report lag is low. Completion of the audit will be faster if the auditors audit the audit firm with long tenure at a large company,(4) tenure audit is able to moderate (strengthen) the influence of profitability on audit report lag indicating that the longer the auditor with the company makes auditors better understand the movement of profit ratio of the companyKeywords : Audit Report Lag, Company Size, profitability, and Tenure Audit
PENGARUH KEJELASAN SASARAN ANGGARAN, EVALUASI ANGGARAN, KOMITMEN ORGANISASI DAN DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada OPD kabupaten kepulauan Meranti 2017) Siti Alfisa; Nasrizal Nasrizal; Eka Hariyani
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 research was conducted on employees OPD kepulauan Meranti. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method ( Sugiyono, 2014:392) with respondents as many as 69 employees who working in OPD Kepulauan Meranti. Data were analyzed using multiple regression with SPSS version 17. This research aimed to know the influence of the clarity of budget, Budget Evaluation, Organizational Commitment and Decentralization on the Performance Of Local Government Apparatus. The main problem that researcher descriptions are as follows : to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that the clarity of Budget Targets on the Performance Of Local Government Apparatus, Budget Evaluation Affect the Performance Of Local Government Apparatus, Organizational Commitment Affect the Performance of Local Government Apparatus and Decentralization to the Performance of Local Government Apparatus. Significant value 0,009, 0,000, 0,002. Contributions the influence of Clarity of Budget Targets, Budget Evaluation, Organizational Commitment and Decentralization on the Performance of Local Government Apparatus of Kepulauan Meranti amounted 79,5%. While the remaining 20,5% is influence by variables that aren’t observed in this study.Keywords : performance of Local Government Apparatus, clarity of budget, Budget Evaluation, Organizational Commitment and Decentralization
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, ASIMETRI INFORMASI DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Rizke Maulina; Nasrizal Nasrizal; Eka Hariyani
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

The purpose of this research is to know the affect of size of company, leverage, information asymmetry, and bonus compensation to earnings management of manufacturing company listed in Indonesia Stock Exchange (BEI) year 2015-2016. The earnings management as the dependent variable in this study is measured by the proxy of discretionary accruals. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2015-2016 as many as 143 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 87 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS application. After data processing, the result of the research shows that size of company and bonus compensation affect earnings management. But leverage and information asymmetry does not have an affect to earnings management. The adjusted R Square of 0,277 means that the contribution of independent variables (size of company, leverage, information asymmetry, and bonus compensation) to the dependent variable (earnings management) is 27,7% while the remaining 72,3% influenced by other variables not included in this study.Keywords : Earnings Management, Size Of Company, Leverage, Information Asymmetry, Bonus Compensation
Co-Authors Ade Hendra Afriva Khaidir Amries Rusli Tanjung Andreas Andreas Arnal Yanuardi Arpita Arpita Asya Thalia Salsabila Ciansi Deby Angraini Dini Aulia Putri Diva Zahira Diyanto Volta Dwi Mulyaningsih Eka Hariyani EMRINALDI NUR DP Evi Hafriani Fauziah Fauziah Fyodella Elsa Gilang Frisqi Putra Hanafi Hariadi Hariadi Ihsana Arifa Ikhtiara Amwan Nisa Br Siregar Ketut Tirtayasa Lutfiandri Miki M. Fikri Abdi Maiyulnita Maiyulnita Merrisa Susanti Mia Wahyuni Muhammad Alfian Putra Muhammad Daud Muhammad Idris Muhammad Ihsan Natariasari Riska Nivi Sara Ivantaya Nora Novita Novitasari Lia Elita Eva Nur Adh Dhuha Putra Agri Adhitya Rafiqah Ratu Rilian Pratama Rismawati Rismawati Rissika Priutami Rizke Maulina Rizqi Ramadhan Rofika Rofika Sem Paulus Silas Yusthinus Baransano Siti Aisyah Putri Rasyidin Siti Alfisa Siti Purani Smile Peniel Marplus T Sufanda, Zerry Syadzahara Nurul Chalifah Syamsir Syamsir Syarifah Fathul Arini T. M. Habil Agathan Trisan Ayu Ildayani Uswatun Sepri Esti Vanny Ellysia Putri Vince Ratnawati Warti Setia Willy Akbar Gahani Yadi Putra Yohana Okoka Zahratul Aini Bediona Zariami Zariami Zetty Iqmi Zulfikar Zulfikar