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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJBE (Integrated Journal of Business and Economics) Jurnal Riset Akuntansi dan Keuangan Asian Journal of Aquatic Sciences Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Community Engagement Research for Sustainability Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE)
Pipin Kurnia
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Nursing Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, PROFITABILITAS, UKURAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Nasir, Azwir; Kurnia, Pipin; Hakri, Teguh Dheki
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 (209.124 KB) | DOI: 10.31258/je.21.04.p.%p

Abstract

The purpose of this research is to give an overview the practice of the socialresponsibility information disclosure conducted food and beverage company listedon the Indonesia Stock Exchange and determine the effect of managerialownership, leverage, profitability, size, and firm age influence corporate socialresponsibility disclosurePopulation in this research is all the food and beverage company listed on theIndonesia Stock Exchange (ICMD 2011). At ICMD is known that the number offood and beverage companies are 18 companies listedThe results of this research are (1) Managerial ownership has no effect significantinfluence of corporate social responsibility information disclosure, (2) Leveragesignificant influence of corporate social responsibility information disclosure, (3)Profitability has no effect significant influence of corporate social responsibilityinformation disclosure, (4) Size has no effect significant influence of corporatesocial responsibility information disclosure, (5) Firm age significant influence ofcorporate social responsibility information disclosure.Keywords :Corporate sosial responsibility disclosure, managerial ownership,leverage, profitability, size, firm age
ANALISIS PENGARUH PELAKSANAAN SUPERVISI TERHADAP KEPUASAN KERJA AUDITOR INTERNAL INSPEKTORAT SE-PROVINSI RIAU ', Boiman; Kurnia, Pipin; Surya, Raja Adri Satriawan
Jurnal Ekonomi Vol 21, No 01 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.571 KB) | DOI: 10.31258/je.21.01.p.%p

Abstract

This research was conducted to determine the effect of aspects of leadership andmentoring, aspects of working conditions, and aspects of the assignment to thesatisfaction of the work of internal auditors inspectorate as Riau province. Thestudy was conducted in 13 offices spread inspectorate in Riau Province. Samplingwas carried out using non-probability sampling methods (purposive samplemethod) while the data collection techniques performed by direct methods.Processing and analysis of data using linear regression analysis with the help ofsoftware SPSS (Statistical Product and Service Solution). The test data is used formultiple linear regression is a validity test data, test reliability, and test theclassical assumptions. The results showed that the aspects of leadership andmentoring no significant effect due to the leadership and mentoring variables arevariables excluded from the backward selection method. While aspects of theworking conditions and other aspects of the assignment of a significant effect onjob satisfaction.Kata Kunci : Aspects of Leadership and Mentoring, Aspects of WorkingConditions, Aspect Assignment, Job Satisfaction.
PENGARUH FRAUD TRIANGEL DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Suri Novira; Yesi Mutia Basri; Pipin Kurnia
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.037 KB) | DOI: 10.31258/je.26.3.p.36-52

Abstract

The aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle used are pressure consisting of negative cash flow from operation (NCFO), financial stability (ACHANGE) and external prssure (LEV), the factor opertunity is nature of industry (RECEIVABLE), audit comittee size (ACSIZE) and rationalization are proxied by auditor change (AUDCHENGE). Indication financial statement fraud in this research uses a proxy Beneish M-Score as the dependent variable. The population of this research is the mining company listed in Indonesian Stock Exchange. Total sample was 27 companies the period of 2013 to 2015. Testing the hypothesis used the logistic regression method.  The result of this study indicate that only two a factor of pressure consisting of a negative cash flow (NCFO) and financial stability (ACHANGE) effect the financial statements fraud. While other factors are opportunities proxied by the nature of industry (RECEIVABLE), audit committee size (ACSIZE), external prssure (LEV), and rationalization proxied by auditor change (AUDCHANGE) does not affect the financial statement fraud.
Co-Authors ', Boiman ', Desmiyawati ', Yusralaini Abdul Rahman Afrilia Ulfa, Oetari Aisyah Maulyantini Alamsyah, Mudrika Anasri, Anasri Arai, Putri Astrid Faradisty Azwir Nasir Batubara, Ummi Mardhiah Benni Sumardi Chairin Zhela Cahyani Claudya Shelviana Angelina Dani Rahman Raja Debby Purnomo, Debby Debora Ully Natalia Rumajar Desmiyawati - Desmiyawati -, Desmiyawati Dhani Yudhi Rivelino, Dhani Yudhi Dharma Wahyudi, Dharma Dika Miftah Faridh Djari, Anthon A Djari, Anthon A. Doddy Setiawan Edfan Darlis Ernawilis - Febrina Prima Putri Feliatra Ghazali, Tengku Muhammad Hardi Hardi Harisman Harisman Iesje Lukistyowati Imam Fadli, Imam Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Karlina Mulyani, Karlina Kennedy - Kennedy, Kennedy Khan, Muhammad Arsalan Kiki Noviem Mery Lasmia Dharma Lily - M. Rasuli Mardalisa, Mardalisa Meilda Wiguna Mela, Nanda Fito Mella, Nanda Fito Mohammad Fajar Muhammad Alqodri Muhammad Hafiz Mutia Yesnita, Mutia Nasrizal, Nasrizal Nita Wahyuni Nova Ofita, Nova Novita Indrawati Novita, Elva Chelia Nur Azlina Nurainun Nurainun Nurmayanti M, Poppy Pasaribu, Roberto Patar Poppy Nurmayanti Pratiwi, Ananda Putriani, Tina Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Febry Restu Agusti Ria Nelly Sari Rindu Kurnia Putri Rio Safriadi Rita Anugerah Rizky Fitriyanti Sem Paulus Silalahi Sri Rezeki Supriono Supriono Supriono Supriono Suri Novira Susilatri Susilatri, Susilatri Syaputra, Haizil Adam Teguh Dheki Hakri Vince Ratnawati Wahid Qadri Damanik Walmi Sholihat Yesi Irawati Yesi Mutia Basri Yesi Mutia Basri Yesy Tria Anita Yusralaini ' Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar ' Zulbahridar Zulbahridar