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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad IJEBA (International Journal of Economic, Business & Applications) Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS Golden Ratio of Data in Summary
Azwir Nasir
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh role stress, gender, struktur audit dan profesionalisme terhadap kinerja auditor bpk-ri perwakilan provinsi riau Ramadika, Adhitio Pratama; Nasir, Azwir; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study aimed to examine the role stress, gender, audit structure, andprofessionalism on auditor performance of BPK-RI representative Riau province.The sample was taken using the method of purposive sampling from BPKRIrepresentative Riau province. The sampling used was of 50 samples. Themethod of analysis in this study using multiple regression.The results of this study indicate that gender and audit structure effect onauditor performance. While role stress and professionalism does not effect on riskmanagement disclosure.Keyword: Role stress, gender, audit structure, professionalism, auditorperformance.
Pengaruh profitabilitas, pertumbuhan aset, operating leverage, dan ukuran perusahaan terhadap struktur modal studi empiris pada perusahaan food and beverages yang terdaftar di bursa efek indonesia periode 2010-2012 Junita, Mega; Nasir, Azwir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the influence of profitability, asset growth, operating leverage, and firm size of capital structure partially on food and beverages company listed on the Indonesia Stock Exchange. Independent variables used in this study are profitability, asset growth, operating leverage and firm size, while the dependent variable in this study is capital structure. Populations used in this study are food and beverages companies listed on IDX 2010 - 2012 where the total population is used by 18 companies. The sampling technique used was purvosive sampling technique in which the number of observations obtained this study was 54 (18x3). Test used in this study is the classical assumption (normality, heteroscedasticity, autocorrelation, and multicollinearity) and hypothesis test (t test and determination). Of the results of the testing that has been done, the partial regression test (t test) showed that the independent variables asset growth and operating leverage which has a significant influence on capital structure, while the independent variable profitability and firm size does not affect the capital structure.Keywords : profitability, asset growth, operating leverage, firm size, capital structure, food and beverages companies
PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Adi, Prima Sapta; Nasir, Azwir; Rusli, Rusli
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 aims to demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management. The population in this study is all real estate and property company listed on Indonesian Stock Exchange (IDX). Samples were decided by using purposive sampling method. Samples in this study choose based on several criteria and as much as 35 (thirty five) companies were selected. The methodology used in this is multiple regressions analysis. The results of this study stated that financial risk (LEV) has significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange year 2011-2013. While the ROA, PBV, MOWN, and DPR have no significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange in 2011-2013. Coefficient of determination obtained amount to 0,088 or 8,8%. It indicates that income smoothing practices in real estate and Property Company are described by 8,8% by ROA, LEV, PBV, MOWN, and DPR. The remaining of 91,2% are influenced by other factor which were not examined in this study.Keywords: Profitability (ROA), Financial Risk (LEV), Firm Value (PBV), Managerial Ownership (MOWN), Dividend Payout Ratio (DPR), Income Smoothing Practice.
Pengaruh karakteristik perusahaan terhadap struktur modal (studi empiris pada perusahaan automotive and allied product yang terdaftar di bursa efek indonesia periode 2008-2011) Rizal, Prihet Hayezca; Nasir, Azwir; Hanif, Rheny Afriana
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

The purpose of this study was to examine the effect of firm characteristics on capital structure. Its population is automotive and allied products companies listed in Indonesia Stock Exchange the period of 2008-2011. Obtained by using purposive sampling as many as 16 companies in the sample.Independent variables in this study consists of the assets structure, asset growth, profitability, firm size, and managerial ownership, the dependent variable is capital structure. The method of analysis used in this study is multiple linear regression.These results indicate that the asset growth and profitability t count 4,714 to 2,446 t count affect the capital structure, because t table 2,002. While the structure assets with tcount -0.245, t count for firm size and managerial ownership to -0.054 and 1.703 t count no effect on the capital structure because t table 2,002. Adjusted R square value is equal to 0.381, which means 38.1% of the independent variable in this study is able to influence the dependent variable, while the remaining 61.9% is explained by other variables not included in this study, as: business risk, sales stability,etc.Keywords: Assets structure, asset growth, profitability, firm size, managerial ownership and capital structure.
KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Wahyudi, Dharma; Nasir, Azwir; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examined the effects of current ratio,net profit margin, debt to asset ratio, firm size, firm status, firm age and proportion of public ownership on disclosure extend of annual report. The sample of this study is 41 of Property and Real Estate Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that current ratio, net profit margin, firm status, firm age and proportion of public ownership had a effect to disclosure extend of annual report. But debt to asset ratio and firm size had not effect to disclosure extend of annual report. Current ratio showed signification values 0,035. This the decision made is to accept hypothesis H1. Net profit margin showed signification values 0,024. This the decision made was to accept hypothesis H2. Debt to asset ratio showed signification values 0,518. This the decision made is to reject hypothesis H3. Firm size showed coefficient signification values 0,648. This the decision made was to reject hypothesis H4. Firm status showed signification values 0,039. This the decision made is to accept hypothesis H5. Firm age showed signification values 0,012. This the decision made is to accept hypothesis H6. And proportion of public ownership showed signification values 0,000. This the decision made is to accept hypothesis H7.Keywords: Financial statement, Property and Real Estate Companies, The Stock Exchange Of Indonesia
Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Kepemilikan Manajerial, dan Dividend Payout Ratio Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Real Estate dan Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) Adi, Prima Sapta; Nasir, Azwir; -, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management. The population in this study is all real estate and property company listed on Indonesian Stock Exchange (IDX). Samples were decided by using purposive sampling method. Samples in this study choose based on several criteria and as much as 35 (thirty five) companies were selected. The methodology used in this is multiple regressions analysis. The results of this study stated that financial risk (LEV) has significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange year 2011-2013. While the ROA, PBV, MOWN, and DPR have no significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange in 2011-2013. Coefficient of determination obtained amount to 0,167 or 16,7%. It indicates that income smoothing practices in real estate and Property Company are described by 16,7% by ROA, LEV, PBV, MOWN, and DPR. The remaining of 83,3% are influenced by other factor which were not examined in this study.Keywords: Profitability (ROA), Financial Risk (LEV), Firm Value (PBV), Managerial Ownership (MOWN), Dividend Payout Ratio (DPR), Income Smoothing Practice.
PENGARUH TINDAKAN SUPERVISI, PENGALAMAN KERJA, KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik Pekanbaru, Padang, dan Medan) Fitriyanti, Rika; Nasir, Azwir; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of supervisory action, work experience, organizational commitment and professional commitment to job satisfaction of auditors. In this study, data collected by using questionnaires given to auditors who work in Public Accounting Firm in Pekanbaru, Padang and Medan. From questionnaires distributed as much as 120 questionnaires (82%) and can be completed and processed. Data collected were analyzed by using partial least squares (PLS) version 2.0 m3 which comparing t-statistics value generated from the output of PLS with t-table value. PLS output is estimated latent variables that are linear aggregates of indicators with a significance equal to 0,05 or 5%. The results of this study indicate that the action of supervision and organizational commitment has no effect to the job satisfaction of auditors. While work experience and professional commitment effect to the job satisfaction auditors.Keywords: supervisory action, work experience, organizational commitment, professional commitment, and job satisfaction auditors.
PENGARUH KESADARAN, SANKSI PERPAJAKAN, TINGKAT PENDIDIKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN PAJAK RESTORAN DI KOTA PEKANBARU Manalu, Derli; Nasir, Azwir; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indonesia are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine the effect awareness, tax penalties, education level, service of tax authorities against tax compliance. The population in this study is the individual taxpayers listed on DISPENDA at Pekanbaru. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that awarness, tax penalties, service of tax authorities have effect on tax compliance with significant rate 58,9%. Viceversa education level has no effect regarding on tax compliance with significate.Keywords: Awareness, Penalties, Education, Service, and Compliance
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI 2011-2013) Dewi, Nurrahma; Nasir, Azwir; ', Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This Study aims to identify and analyze the effect of character, company characteristic, and corporate social responsibility to tax avoidance. The executive character variable is proxied by corporate risk, meanwhile company characteristic variable is proxied by company size, multinational company, leverage, capital intensity ratio. Then at least, corporate social responsibility disclosure variable. This study uses secondary data with 57 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using spss 1.7. Based on the results of hypothesis testing found that corporate risk is as proxy of executive character, multinational company and leverage are as proxy of characteristic company, and corporate social responsibility disclosure affect and significant tax avoidance. Meanwhile company size and capital intensity ratio are as proxy characteristic company haven’t affect and haven’t significant tax avoidance.Keyword : Executive Character, Company Characteristic, Corporate Social Responsibility Disclosure, and Tax Avoidance.
PENGARUH KOMPENSASI MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) ', Khairunnisa R; Nasir, Azwir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to determine the influence of management compesation, institutional ownership and auditor reputation on the tax management. Independent variables used in this study are management compesation, institutional ownership and auditor auditor reputation, while the dependent variable in this study is tax management are measured using Effective Tax Rate (ETR). 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 management compesation, institutional ownership, and auditor reputation which has a significant influence on tax management.Keywords : Management Compesation, Institutional Ownership, Auditor Reputation, Tax Management, and Effective Tax Rate
Co-Authors ', Hariadi ', Khairunnisa R Abd. Rasyid Syamsuri Achmad Mirza Adhitio Pratama Ramadika Agus Shafrizal Al Azhar L Al Azhar Lukman Al-azhar L Amries Rusli Tanjung Andini Rahmatika Putri Ariantoni, Zendra Arif Anshari Raswen Azhari Sofyan Baskara, Bayu Yosa Damayanti, Dini Daniel Oscar Savero Daud Indrawan Derli Manalu, Derli Desi Rianti Desmiyawati Desmiyawati, Desmiyawati Desti Monika Uli Devi Safitri Dharma Wahyudi, Dharma Dhiyavani, Siti Indah Dian Mustika Sara Dwi Untari Edfan Darlis Eka Hariyani Eka Haryani, Eka Elfi Ilham Elyzabeth Missi Laurdika Simamora EMRINALDI NUR DP Ernawilis - Fathul Bahri Fitri, Ramadhani Arda Giovanni Riand Hariadi ' Hariadi Hariadi Imam Wahid Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi ' Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi Lucy Ayuna Putri Lucy Citra Fitriany, Lucy Citra Maya Lailatul Zannah Mayla Khoiriyah Mega Junita Meilda Wiguna Meri Apriani Mudrika Alamsyah Hasan Muhammad Ridho Nadya Havel Nelly Yulinda Noprial Valenra Maksyur Novita Indrawati Nur Azlina Nur Azlina Nurrahma Dewi, Nurrahma Nurul Septavita Pipin Kurnia Poppy Nurmayanti Prihet Hayezca Rizal Prima Sapta Adi, Prima Sapta Purwoko, Agus Putra, Gunawan Hutomo Mandala Putri T., Nikita Aurelia Rahmi Ilyani Rahmiati Idrus Raja Yoga Gustika Armel Ranti Oktari Ratry Martharima Wulandari Reyhan Hady Fauzan Rheny Afriana Hanif Rika Fitriyanti Riska Natariasari Riyan Hidayat Rizka Oktagiani Rizki Pratiwi Rofika ' Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sarmolina, Tiki Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Seprini ' Siti Indah Dhiyavani Siti Kholifatin Alfisyah Suci Mardatillah Supriono ' Susilatri Susilatri Taufeni Taufik Tedi Permadi Teguh Dheki Hakri Tengku Irahmah Tesha Jovi Amany Tri Winarti Trino Rizandi Utamy Riska Khairani Vadela Irna Utara Vince Ratnawati Volta Diyanto Wijayanti, Etri Wilda Yulika Maulitdia Winda Sri Ayu Wiwik Pujiati Yesi Mutia Basri Yolla Yorika Yulia Safitri Yulistian, Andika Yundari, Yundari Yuneita Anisma Yutri Nurmalasari