Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Emrinaldi Emrinaldi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH KONSERVATISME AKUNTANSI, DEWAN KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN SAHAM EKSEKUTIF DAN TANGGUNG JAWAB SOSIAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BEI 2013 – 2017 Julia Jasmine; Emrinaldi Emrinaldi; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to examine the impact of Accounting Conservatism,Independent Board of Commissioners, Sales Growth, Ownership of ExecutiveShares and Corporate Social Responsibility against tax avoidance on plantationcompanies and this research aimed to examine the effect from the variables thatcould be significantly influence or not againt Tax Avoidance. The sample used inthis research is based on criteria that have been set and totally amounted 12samples with a total of 40 data from plantation company that listed on IndonesiaStock Exchange 2013-2017. This research used purposive sampling method andtesting the hypothesis using double linear regression analysis test (Using SPSS18.0). The result from this research showed that Independent Board ofCommissioners, Sales Growth, Executive Share Ownership and Corporate SocialResponsibility partially have a significant influence against tax avoidance andAccounting Conservatism do not have a significant partial effect against taxavoidance. Results of coefficient of determination (adjusted R2) has a value 0.416.This mean that the overall effect of independent variables against Tax Avoidanceamounted 41.6%, while the remaining 58.4% is influenced by other independentvariables.Keywords : Tax Avoidance, Accounting Conservatism, Independent Board ofCommissioners, Sales Growth, Executive Share Ownership,Corporate Social Responsibility.
PENGARUH SURAT TEGURAN, SURAT PAKSA, SURAT PERINTAH MELAKSANAKAN PENYITAAN DAN PENGUMUMAN LELANG TERHADAP PENERIMAAN TUNGGAKAN PAJAK Rani Febrina; Emrinaldi Emrinaldi; Hariadi Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to examine the influence exhortation letter, force letter, confiscation letter and auction announcement to Disbursement of tax arrears. Object of this research is tax service office primary of Senapelan Pekanbaru. Model analysis of the data used in this research is a descriptive statistics to examine and pass exhortation letter, force letter, confiscation letter and auction letter to the toward disbursement in 2013-2015 in tax service office primary of Senapelan Pekanbaru. The result of this research is exhortation letter has no influence to disbursement of tax arrears with significant is 0,518, force letter has influence to disbursement of tax arrears with significant is 0,039, confiscation letter has influence to disbursement of tax arrears with significant is 0,010 and auction letter has no influence to disbursement with significant is 0,925. The coefficient of determination indicates 0,496 or 49.6%, which means 49.6% disbursement of arrears of taxes affected by the amount of force letter and confiscation letter. Meanwhile, melt the remaining 50.4% of tax arrears is influenced by other factors beyond the scope of this.Keywords: Exhortation Letter, Force Letter, Confiscation Letter And Auction Announcement, Disbursement
PENGARUH INDEPENDENSI, KOMPETENSI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN DUE PROFESSIONAL CARE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru) Anindita Nini; Emrinaldi Emrinaldi; Putra Agri Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to determine (1) the influence of independence to audit quality, (2) the influence of competence to audit quality, (3) the influence ofintegrity to audit quality, (4) the influence of due professional care to audit quality, (5) the influence of independence to due professional care, (6) the influence of competence to due professional care, (7) the influence of integrity to due professional care, (8) the influence of independence to audit quality with due professional care as intervening variable, (9) the influence of competence to audit quality with due professional care as intervening variable, (10) the influence of integrity to audit quality with due professional care as intervening variable, (11) the influence of independence, competence, integrity and due professional care to audit quality. This study uses primer data by spread questionnaire to Public Accounting Firm in Pekanbaru. There are 65 set of questionnaire using purposive sampling.Keywords: Audit Quality, Independence, Competence, Integrity, Due Professional Care
Co-Authors Anindita Nini Hariadi Hariadi Julia Jasmine Putra Agri Adhitya Rani Febrina