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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) Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Economics, Social, and Humanities Bilancia : Jurnal Ilmiah Akuntansi Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bahtera Inovasi Jurnal Bisnis Mahasiswa Economic Reviews Journal PEKBIS Golden Ratio of Data in Summary
Azwir Nasir
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013) Fitriany, Lucy Citra; Nasir, Azwir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the influence of current deffered tax asset, deffered tax expense and tax planning on earnings management. Independent variables used in this study are current deffered tax asset, deffered tax expense and tax planning, while the dependent variable in this study is earnings management are measured using discretionary accrual (DA). Populations used in this study is manufacture companies listed on IDX 2011-2013, where the total population is used by 16 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 48 (16x3). Data analysis conducted with Binary logistic regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the wall test showed that the independent variables current deffered tax asset and tax planning which has a significant influence on earnings management, while the deffered tax expense variables did not significantly affect the earnings management.Keywords : Earnings Management, Current Deffered Tax Asset, Deffered Tax Expense and Tax Planning.
PENGARUH UKURAN PERUSAHAAN, KESULITAN KEUANGAN/ FINANCIAL DISTRESS, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Ariantoni, Zendra; Nasir, Azwir; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the effect firm size, financial distress, the audit committee, institutional ownership, managerial ownership and the proportion independent board for the integrity of the financial statements on a financial services company listed the Indonesia Stock Exchange in 2012-2014. The population of this research is financial services company (excluding banking company) listed on the Indonesia Stock Exchange in 2012-2014 total of 39 companies, the sampling technique using purposive sampling so that the eligible sample are 31 companies. Data analysis method used multiple linear regression analysis using SPSS 21 for windows. Result of research can be concluded that the variable size of the company, financial distress, the audit committee of institutional ownership affect the integrity of the financial statements of financial services firms because tcount institutional ownership is greater than t table. While managerial ownership variable eliminated from the data processing because it shows constant value. Variabel proportion of independent board does not affect the integrity financial statements of the company for financial services company t count size smaller than t table.Keyword: company size, financial distress, the audit committee, institutional ownership
PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, DISKRIMINASI, DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK DALAM TINDAKAN PENGGELAPAN PAJAK (Studi Empiris Pada Wajib Pajak Badan yang Terdaftar Di KPP Pratama Tampan Pekanbaru) Damayanti, Dini; Nasir, Azwir; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

the research aims to examine the influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. Object of this research taxpayer were registered in KPP Pratama Pekanbaru. There are one hundred questionnaires were sent, but only fourty four questionnaires were returned. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. The results of this research showed that fairness has an effect on taxpayer perceptions about ta evasion with 0,000 significance, the self assessment system has an effect on taxpayer perceptions about tax evasion with 0,000 significance, discriminant has no effect on taxpayer perceptions about tax evasion with 0,427 significance and the probability of cheat detact has an effect on taxpayer perceptions about tax evasion with 0,006 significance. The results of this research also showed that coefficient determinant is 89,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: fairness, self assessment system, discriminant, cheat detact and tax evasion
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNANCE Dhiyavani, Siti Indah; Nasir, Azwir; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to examine the influence local government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. Object of this research is local government unit at medium region Pekanbaru. Every each local government unit, this research only need three respondents. There are one hundred twentynine questionnaires were sent, but only ninety questionnaires are returned. That data are analyzed by multiple regression method. The variables were examined are influence oflocal government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. The results of this research showed that local government officials performance has an effect to the good governance implementation with 0,045 significant value, local financial management has an effect to the good governance with 0,04 significant value, and government accounting standard implementation variable has an effect to the good governance implementation with 0,000 significant value. Butinternal control systemvariable has not an effect to the good governance implementation with te counting table 0,151. The coefficient determinant of this result showed that only 62,8% independent variables can examined the dependent variable and 37,2% from other independent variable.Keywords : Local Government Officials Performance, Financial Management,Internal Control System, Government Accounting Standard, and Good Governance Implementation
PENGARUH PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN. (STUDI EMPIRIS PADA SKPD KOTA DUMAI) Baskara, Bayu Yosa; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the Effects of Preventive Monitoring, Detective Monitoring, and Performance-Based Budgeting on Effectiveness Budgetary Control survey on the Lokal Government Unit (SKPD) district at Dumai of Riau Province as the research object. The population used in this study was 33 on the Lokal Government Unit (SKPD) at Dumai city of Riau Province. Sample in this research used the purposive sampling. The sample is head of department, head of division/secretary, and head of subsection. The amount of respondent in this research was 99, only 87 copy questonnaires can be proccessed This type of data is the primary data with collection method with questionnaires. The analysis data techniques using Structural Equation Model (SEM) with the help smartPLS ver. 3.0 was used to test whethe independent variables affect to dependent variables.The result of this study indicate that the variable of preventive monitoring, detective monitoring and Performance-Based Budgeting is influence the efectiveness budgetary control. The result also showed the contribution of preventive monitoring, detective monitoring, and performance-based budgeting on effectiveness Budgetary Control is equal 82,4%. While the remaining 17,6% is influenced by other variables not included in this smartPLS model.Keywords : Effect of Preventive Monitoring, Detective Monitoring, Performance Based Budgeting and Effectiveness Budgetary Control
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH S, Samuel Parningotan; Nasir, Azwir; Diyanto, Volta
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

The purpose of this study is to examine the effect of budgetary participation participation, human resource quality, organizational commitment and organizational culture on performance of local government apparatus. The population used in this study is government apparatus that is under the auspices of Dumai City Government is the Department. Agency, and Office of Dumai City Government.Population is a generalization area consisting of objects / subjects that have certain qualities and characteristics set by the researchers to be studied and then drawn conclusions. The sample selection was based on non-random sampling method ie purposive sampling with judgment sampling type. Due to the unavailability of the number of study population, the authors determined the criteria of respondents in this study were the heads of related institutions, treasurers, planning kasubag, and cash heads in 25 SKPD in Dumai City Government, so the amount of samples taken in this study amounted to 100 respondents. The results of the study found that: 1) Budget Participation Participation had an effect on the performance of Government Apparatus. 2) The quality of Human Resources Affects the Performance of Government Officials. 3) Organizational Commitment Affects the Performance of Government Officials. 4) Organizational Culture Affects the Performance of Government Officials.The percentage of influence of participation in budgeting, human resource quality, organizational commitment and organizational culture on the performance of local government apparatus is 61.1%Keywords :Budgetary Participation, Human Resource Quality, Organizational Commitment, Organizational Culture and Performance of Government Apparatus.
PENGARUH CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia periode 2014-2016 ) Yulistian, Andika; Nasir, Azwir; Hasan, Mudrika Alamsyah
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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This study aims to examine the effect of Corporate Governance and Accounting Conservatism on Tax Avoidance of the mining companies listed on Indonesia Stock Exchange in 2014-2016. Corporate Governance was elaborated into audit quality, audit committee, and institutional ownership. The Population of this study is all of mining companies which is listed in Indonesia Stock Exchange. The sample of this study is 45 from 15 companies that meet the sampling criterias and listed in Indonesia Stock Exchange. The analytical technique that is used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression method using SPSS (Statictical Product and Service Solution) version 25. The results showed that audit quality affect the tax avoidance, it comes from the significance that is 0,001. Institutional ownership affect the tax avoidance, it comes from the significance that is 0,022. Accounting conservatism affect the tax avoidance, it comes from the significance that is 0,001 while the audit committee did not affect the tax avoidance, it comes from the significance that is 0,169.Keywords : audit quality, institutional ownership, accounting conservatism, audit committee, tax avoidance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Dumai) Raja Yoga Gustika Armel; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to identify the competence of human resources, the impact of government accounting standards, the use of information technology and internal control systems on the quality of government financial reports Dumai. The study was conducted in Dumai SKPD government. Determination of sample criteria based on the premise that the Administrative Unit-Regional Financial Officer Job (KDP-SKPD), the department of finance and treasurer SKPD staff directly involved in the planning, implementation, administration, reporting, accountability and financial oversight of the area. the sample is determined by using purposive sampling and respondent amounted to 87 people. The data used are primary data. Data were collected through questionnaires. Data were analyzed using data analysis techniques to assess the outer SmartPLS models: Convergent Validity, Composite Discriminant Validity and Reliability. The results of this study indicate that the competence of human resources, government accounting standards, the use of information technology and internal control systems to significantly affect the quality of financial reporting. Quality variable Financial Statements (KLK) of 0.89. This shows that 89% of the variable quality of financial reports may be affected by the competence of human resources, utilization of information technology, the implementation of SAP and internal control systems. And the balance of 11% influenced by other factors.Keywords: accounting, control, competencies, technology, and quality
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN HUTANG TERHADAP TAX AGGRESSIVE (Studi Empiris Pada Perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) Jeane Atari; Azwir Nasir; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to determine the influence of managerial ownership, institutional ownership and debt policy on the tax aggressive. Independent variables used in this study are managerial ownership, institutional ownership and debt policy, while the dependent variable in this study is tax aggressive are measured using Effective Tax Rate (ETR). Populations used in this study is transportation companies listed on IDX 2011-2013 where the total population is used by 14 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 42 (14x3). 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 managerial ownership, institutional ownership and debt policy which has a significant influence on tax aggressive.Keywords : Managerial Ownership, Institutional Ownership, Debt Policy, Tax Aggressive, and Effective Tax Rate
Effect of intellectual intelligence , emotional intelligence , intelligence and spiritual organization commitment to the performance of provincial auditor BPK Riau Juliana Sitompul; Azwir Nasir; Lila Anggraini
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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This study aimed to examine the effect of intellectual, emotional intelligence , spiritualintelligence and organizational commitment to performance BPK auditors Riau province .The research method used is a research method deskriktif the survey approach . The collected data obtained through questionnaires , with 54 auditors . Processing and analyzing the data using the classical assumption test after test validity and reliability , then drawn a conclusion by using multiple regression statistical test . with the aid of a computer program that SPSS version 17.00.The results of hypothesis testing one and five received . This illustrates that the intellectual, emotional intelligence , spiritual intelligence and organizational commitment and a significant positive effect on the Performance Auditor . With significant values of 0.003 , 0.007 , 0.022 and 0.01 . Coefficient of determination for themselves by 30.7 % , which means that the variable intellectual, emotional intelligence , spiritual intelligence and organizational commitment to performance auditor may explain the variable performance BPK auditors at 30.7 % and the remaining 69.3 % is influenced by factors others are not examined in this research .Keywords : Intellectual Intelligence , Emotional Intelligence , Spiritual Intelligence , Organizational Commitment , Performance Auditor BPK Riau Province .
Co-Authors ', Hariadi ', Khairunnisa R Abd. Rasyid Syamsuri Achmad Mirza Adhitio Pratama Ramadika Agus Shafrizal Al Azhar A Al Azhar L Al Azhar Lukman Al-azhar L Amri, Taqiyuddin Amries Rusli Tanjung Andini Rahmatika Putri Aprilady, Selsa Ariantoni, Zendra Arif Anshari Raswen Azhari Sofyan Bahri, Fathul Baskara, Bayu Yosa Candra, Alfino Damayanti, Dini Daniel Oscar Savero Daud Indrawan Derli Manalu, Derli Desi Rianti Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Desti Monika Uli Devi Safitri Dharma Wahyudi, Dharma Dhiyavani, Siti Indah Dian Mustika Sara Dwi Untari Edfan Darlis Eka Fitriani Eka Hariyani Eka Haryani, Eka Elfi Ilham Elyzabeth Missi Laurdika Simamora EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Ernawilis - Fathul Bahri Fitri, Ramadhani Arda Giovanni Riand Hadi, Yudha Asmara Hariadi ' Hariadi Hariadi Herawati, Yesi Imam Wahid Iqbal Ramadhan, M Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi ' Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi Kurnia, Rio Lucy Ayuna Putri Lucy Citra Fitriany, Lucy Citra Manurung, Cherryl Berthania Andaristha Maya Lailatul Zannah Mayla Khoiriyah Mega Junita Meilda Wiguna Meri Apriani Mudrika Alamsyah Hasan Muhammad Luthfi Iznillah, Muhammad Luthfi Muhammad Ridho Nadya Havel Naftali Destira Natalia Nanda, Utari Esa 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