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All Journal Jurnal Ekonomi Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Agregasi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal Jurnal Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi KIAT Apssai Accounting Review (ApAR)
Al Azhar L
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh kepemilikan institusional, kualitas audit, dan masa penugasan audit terhadap biaya pinjaman bank pada perusahaan industri penghasil bahan baku yang terdaftar di bei periode 2010-2012 Janne Walandouw; Taufeni Taufik; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is applied Empirical Study for all industrial companies that produce raw materials listed in Indonesia Stock Exchange 2010-2012. The purpose of this study is to determine influence of Institutional ownership, Audit Quality, and Tenure on the Cost of Bank Loan.The data was employed in this study is secondary data from industrial companies that produce raw materials listed in Indonesia Stock Exchange during 2010-2012. Purposive sampling method is taken and generates 30 companies as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 17.00.The results show that Institutional Ownership, Audit Quality, and Tenure have significant influence of Cost of Bank Loan. Institutional Ownership shows 0.002 < 0.05 in significant result because Pvalue smaller than alpha score (0.05), Audit Quality shows 0.004 < 0.05 in significant result because Pvalue smaller than alpha score (0.05), and Tenure shows 0.018 < 0.05 in significant result because Pvalue smaller than alpha score (0.05). Based on the test result of the coefficient determination, the value of the Adjust R Square is 46.8% while the remaining 53.2% is influenced by other variables that are not included in this study such as audit committee, flexibility, corporate governance, organizational skill, etc.Keywords: Institutional Ownership, Audit Quality, Tenure, and Cost of Bank Loan
PENGARUH ORIENTASI ETIKA, KOMITMEN PROFESIONAL DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI RASIONALISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Bank Bumn Dan Bank Bumd Di Kota Pekanbaru) Fauzalina Triani Fauzi; Yusralaini Yusralaini; Al Azhar L
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 to examine the effect of variable Orientation of Idealism ethics and relativism, professional commitment and ethical culture of the organization on the the tendency of accounting fraud with rationalization as a moderation variable On State And Local Banks In Pekanbaru City. Collecting data using questionnaires. This research data is obtained from head of unit of credit of effort of people. Of the 78 questionnaires distributed, the number returned was 74 questionnaires. Data were analyzed by using Moderated Regresion Analysis with the help of computer program SPSS version 24.0. The results showed that ethical orientation of idealism, ethical orientation of relativism, professional commitment and organizational ethical culture influenced the tendency of accounting fraud. Rationalization moderates the influence of the ethical orientation of relativism and the ethical culture of the organization on the tendency of accounting fraud. Rationalization does not moderate the influence of ethical orientation of idealism and professional commitment to the tendency of accounting fraud.Keywords: Ethics Orientations, Professional Commitments, Ethical Cultural Organization, Tendency Of Accounting Fraud, and Rationalization
PENGARUH MANAJEMEN LABA, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (studi empiris pada perusahaan Manufajtur sub Sektor Makanan dan Minuman yang terdaftar di BEI tahun 2014-2016) Rahmi Ilyani; Azwir Nasir; Al Azhar L
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 earnings management, audit quality, institutional ownership, and firm size to tax aggressiveness(Empirical study on Manufacturing Companies Food and Beverage Sub Sector Listed on Indonesia Stock Exchange During the period 2013-2016. This research uses purposive sampling that is population which used as sample in research is population which fulfill sample criteria. From the criteria, 10 sample of food and beverage sub-sector in Indonesia Stock Exchange in 2013-2016 is obtained. While the data analysis techniques to test the hypothesis using multiple linear regression approach using SPSS version 22.00 for windows. From the results of tests that have been done, simultaneous regression test (Test F) shows that all independent variables studied have simultaneous influence on tax aggressiveness variables. The partial regression test (t test) shows that the audit quality variable partially has significant negative effect on tax aggressiveness. While the variables of earnings management, institutional ownership, and firm size have no effect on tax aggressiveness. The result of coefficient of determination R2 find that 30,7% from independent variable in this research able to influence dependent variable, while the rest 69,3% influenced by other variable not examined in this research.Keywords : Earnings Management, Audit Quality, Institutional Ownership, Firm Size, and Tax Aggressiveness.
ANALISIS KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (Studi pada PT. Surveyor Indonesia Cabang Medan) Anggraini Kahar; Zulbahridar Zulbahridar; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the performance of PT. Surveyor Indonesia Branch Medan with balanced scorecard approach. Population in research service user companies, customers, and employees at PT. Surveyor Indonesia Branch Medan. In this study the sample was taken from 10 service user companies, 30 customers, and 40 employees in PT. Surveyor Indonesia Branch Medan. Methods of data collection with questionnaires, documentation, and literature study. Data analysis uses measurement of four balanced scorecard perspective that is financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of this study found that: 1) financial perspective as measured by ROI and profit margin decreased, while operating ratio increased in 2015; 2) customer perspective shows that the customer is satisfied and there is an increase in customer retention; 3) internal process perspective shows that in PT. Surveyor Indonesia Branch Medan in 2015 to innovate with product development; And 4) learning and growth perspective shows that employees are satisfied, while employee retention increases in Year 2015. Overall, the performance of PT. Indonesia Surveyor Branch Medan from 4 balanced scorecard perspective is good enoughKeywords: performance, balanced scorecard
PENGARUH PENGANGGARAN PARTISIPATIF, SELF ESTEEM, LOCUS OF CONTROL, KAPASITAS INDIVIDU DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Humaira Basri; M Rasuli; Al Azhar L
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 effect of participatory budgeting, self esteem, locus of control, individual capacity and organizational commitment to Budgetary Slack on OPD Pekanbaru City. The population in this study are structural officials, consisting of Echelon II, III, and IV. The sample in this study is structural officials who participated in regional budgeting amounting to 129 people. Methods of data collection using survey method in the form of questionnaires Sampling technique using purposive sampling. The model of hypothesis test data analysis in this research is multiple linier regression analysis model.The results of the study showed that: 1) participative budgeting had significant effect on budgetary slack, 2) Self esteem had significant effect on budgetary slack, 3) Locus of control had no significant effect on budgetary slack, 4) Individual capacity had significant effect on budgetary slack, and 5) organizational commitment has a significant effect on budgetary slack.Keywords: participatory budgeting, self esteem, locus of control, individual capacity, organizational commitment, budgetary slack,
Pengaruh Sistem Pengendalian Manajemen Terhadap Kreatifitas Manajer Dengan Motivasi Sebagai Variabel Intervening Aura Pratadina; Ria Nelly Sari; Al Azhar L
Jurnal Ekonomi KIAT Vol. 26 No. 2 (2015): Desember 2015
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2015.vol25(2).3026

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh sistem pengendalian manajemen terhadap kreativitas manajer, (2) pengaruh teori motivasi penentuan nasib sendiri terhadap hubungan antara sistem pengendalian manajemen dan kreativitas manajer. Subyek penelitian ini adalah seluruh pengelola di 48 (empat puluh delapan) perusahaan Hutan Tanaman Industri di Riau. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 144 responden, namun hanya 66 responden yang mengisi kuesioner. Analisis dilakukan dengan menggunakan program Partial Least Square (PLS) versi 3.2.1 Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen dan self-determination theory motivasi berpengaruh signifikan terhadap kreativitas manajer. Selanjutnya, data penelitian ini mendukung peran mediasi self-determination theory terhadap hubungan antara sistem pengendalian manajemen dan kreativitas manajer. This study aimed to determine (1) the effect of the management control system on the creativity of managers, (2) the effect of the self-determination theory of motivation on the relationship between the management control system and the creativity of the manager. The subjects of this study are all managers in 48 (forty-eight) Industrial forest companies in Riau. The data was collected by distributing questionnaires to 144 respondents, but only 66 respondents fill out the questionnaires. The analysis was done by using Partial Least Square (PLS) program version 3.2.1 The results show that the system of management control and self-determination theory of motivation has a significant effect on the creativity of managers. Furthermore, The data of this study support the mediating role of the self-determination theory of motivation on the relationship between the management control system and the creativity of managers.
Pelatihan Penghitungan Harga Pokok Produksi (HPP) Dan Laba Usaha Pada Kelompok Wanita Tani Rofika, Rofika; Zirman; Yusralaini; Al Azhar L
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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Abstract

Kelompok Tani adalah kumpulan petani/ peternak/ pekebun yang dibentuk atas dasar kesamaan kepentingan, kesamaan kondisi lingkungan (sosial, ekonomi, sumber daya) dan keakraban untuk meningkatkan dan mengembangkan usaha anggota. Tujuan kegiatan pengabdian ini untuk memberikan pemahaman pentingnya perencanaan, pengelolaan keuangan, pembukuan, penghitungan HPP, dan laba bersih pada usaha kelompok tani. Kegiatan pengabdian dilakukan dalam bentuk pelatihan. Metode yang dilakukan adalah Ketua PKM menghubungi Penyuluh Pertanian dan Pembina Gapoktani. Kemudian Penyuluh Pertanian dan Pembina menghungi dan mengirim undangan kepada anggota kelompok tani untuk menghadiri pelatihan yang diberikan oleh Tim PKM Jurusan Akuntansi FEB Universitas Riau. Teknis pelaksanaan kegiatan pengabdian kepada masyarakat dengan cara memberikan materi penyuluhan kemudian diikuti dengan diskusi dan tanya jawab serta simulasi kasus yang dihadapi oleh angoota Kelompok wanita tani. Hasil pelaksanaan pengabdian menunjukkan bahwa anggota Kelompok Wanita Tani memperoleh pemahaman pentingnya penghitungan HPP dan laba usaha bagi kelangsungan usaha mereka.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Sefira, Jihan; Indrawati, Novita; Rofika, Rofika; L, Al Azhar
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.7657

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate governance yang diproksikan pada dewan komisaris, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial serta ukuran perusahaan dan leverage terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Jumlah sample pada penelitian ini adalah 16 perusahaan yang ditentukan menggunakan metode purposive sampling. Analisis ini menggunakan teknik analisis regresi linear berganda menggunakan program SPSS. Hasil Analisis Menunjukkan bahwa dewan komisaris, komite audit, kepemilikan manajerial, ukuran perusahaan dan leverage berpengaruh terhadap nilai perusahaan. Sedangkan komposisi komisaris independen dan kepemilikan institusional tidak bepengaruh terhadap nilai perusahaan.
PENGHINDARAN PAJAK, TRANSFER PRICING, MEKANISME GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Rahmawati, Anisa Jasni; Novita Indrawati; Al Azhar L; Sofyan, Azhari
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.73

Abstract

This study aims to analyze the effect of transfer pricing, good corporate governance, corporate social responsibility, and the return on assets on tax avoidance in mining companies in Indonesia. The sample in this study was 19 mining companies selected using a purposive sampling method. Data were analyzed using multiple linear regression. The study’s results prove that the mechanism of good corporate governance has a significant negative effect on tax avoidance. Moreover, corporate social responsibility has a significant positive effect on tax avoidance. Meanwhile, transfer pricing and return on asset returns have no effect on tax avoidance. This research suggests that corporate social responsibility needs to be considered as an indicator in disclosing tax avoidance practices, while good corporate governance can have a positive impact on preventing companies from committing tax avoidance.
KESUKSESAN APLIKASI PELAPORAN KEUANGAN DAN KINERJA ORGANISASI OPD KOTA/KABUPATEN DI PROVINSI RIAU Gunasanti, Ursula; Fitrios, Ruhul; L, Al Azhar; Zakya, Ismon
Jurnal Agregasi Vol 10 No 1 (2022)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v10i1.5670

Abstract

This study aims to determine the effect of organizational culture and organizational commitment on the success of financial reporting applications/accounting information systems (AIS) and organizational performance. The population of this research is RAO (Regional Apparatus Organization) city / regency in the northern coastal area of ​​Riau Province. The sample selection used proportional stratified random sampling and obtained a total sample size of 104 OPDs and 262 respondents returned the questionnaire. The data analysis used in this research is Smart PLS. The results show that 1) organizational culture affects the success of financial reporting applications, 2) organizational culture affects organizational performance, 3) organizational commitment has no affect on the success of financial reporting applications, 4) commitment organizational has no affect on organizational performance, 5) the success of financial reporting applications affects organizational performance. The results of this study indicate the importance of developing a strong organizational culture to increase the success of financial reporting applications to support organizational performance. In addition, a strong organizational culture can directly strengthen organizational performance.
Co-Authors Alfiati Alfiati, Alfiati Alfiati Silf, Alfiati Silf Anggraini Kahar Arbaiti, Arbaiti Aura Pratadina Azhari Sofyan Azwir Nasir Desi Andrianti Dwi Rafika Rani Edfan Darlis Farid Hamdi Fauzalina Triani Fauzi Febby Syahrani Gunasanti, Ursula Hardi Hardi Humaira Basri Isfani, Yulia Jalius, M Fajri Janne Walandouw Jenika, Ulfa Kamaliah Kamaliah M. Rasuli Novaridha, Ira Astria Novita Indrawati Oi Sanjaya Rahmawati, Anisa Jasni Rahmayanti, Wella Rahmi Ilyani Ratih Anggraini Restu Agusti Ria Nelly Sari Riliana, Melvi Rofika Rofika Rofika, Rofika Ruhul Fitrios Sefira, Jihan Taufeni Taufik Tifany Kusuma Wati, Yenny Widya Ayu Tamara Widya Pratiwi Wulandari Wulandari Yurisa Ratnasari Yusralaini Yusralaini Yusralaini Zakya, Ismon Zirman Zulbahridar Zulbahridar Zulbahridar Zulbahridar, Zulbahridar