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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSONAL AUDITOR INDEPENDEN TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi empiris pada Auditor di KAP Pekanbaru dan Padang) Rizki Pratiwi; 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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Abstract

Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality, both directly and indirectly. Such as manipulation by the auditors in the audit assignment in order to achieve the target of individual work. This study aims to examine and analyze the effect of locus of control, work experience, underreporting of time and job stress on dysfunctional behavior audit. The study population is the auditor who works at KAP Pekanbaru and Padang. The number of respondents of the study was 65 copies, only 50 copies that can be processed. The sample is determined by purposive sampling method, data analysis techniques using Structural Equation Model (SEM) with the help SmartPLS version 3.0 was used to test whether the independent variables affect the dependent variable. The result of this study shows that the locus of control, work experience, underreporting of time, job stres have the possitive to the dysfunctional audit behavior. The results showed that the locus of control, work experience, underreporting of time and job stress affect the audit dysfunctional behavior in KAP pekanbaru and padang. The results also showed the contribution of independent variable influence on the dependent variable is equal to 92%. While the remaining 8% is influenced by other variables not included in this SmartPLS model.KeyWords : Locus of Control, Work Experience, Underreporting of Time, Job Stress.
PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH SKPD DENGAN PENGAWASAN INTERNAL SEBAGAI VARIABEL PEMODERASI KAB. KUANTAN SINGINGI Ernawilis -; Azwir Nasir; Pipin Kurnia
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

The purpose of this research is to test effect of accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance, and to test internal control will moderating effect accountability public, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. This research is survey method. The population in this study is SKPD in the government of Kuantan Singingi regency. The selection the sample with purposive sampling method with total 84 respondents. The data used in this study is primary data. Data was collected by distributed questionnaires. The tecnik of analysis are using multiple linear regression using SPSS 21 sotware.The findings in this study are: accountability publik, participation in budget preparation, the clarity of budget goal, and decentralized structure effect positive partially on local government performance. While the internal control can moderating accountability publik, and participation in budget preparation effect partially on local government performance, and internal control can’t moderating the clarity of budget goal, and structure decentralized effect partially on local government performance.Keywords: Accountability, Budget, Decentralized, Control, and Performance.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KESULITAN KEUANGAN PADA PERUSAHAANREAL ESTATE DAN PROPERTYYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2014 Maya Lailatul Zannah; Azwir Nasir; Hariadi '
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

The purpose of this study was to determine the effect size of the audit committee, the independence of audit committee members, meeting frequency of audit, competence and size of the company's audit committee of the company's financial difficulties on the Real Estate and Property in BEI.The population in this study is the overall Real Estate and Property companies listed in the Indonesia Stock Exchange (BEI) in 2014. The sample in this study as many as 32 companies. In examining the relationship of independent variables (X) and the dependent variable (Y) in this study, data analysis method used logistic regression independent variables is a combination of a continuous variable (metric data) and categorical (data non-metric) with SPSS (Statistical Product and Service Solution). The result of this research indicates that the frequency of audit committee 0.031, competence of the audit committee 0.015, and company’s financial difficultie 0.029 significant of the financial difficulties, meanwhile audit committee 0.338, and independence of the audit committee 0.247 has no significant impact of the financial difficulties.Keywords : Audit, Financial Difficulties, Real Estate and Property Company, and Indonesia Stock Exchange
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011 - 2013) Nurul Septavita; 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 book tax differences, operating cash flow, the level of debt, and firm size on earnings persistence. Independent variables used in this study are permanent differences and temporary differences which are proxy of book tax differences operating cash flow, the level of debt, and firm size, while the dependent variable in this study is the earnings persistence. 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 temporary differences, operating cash flow, the level of debt, and firm size which has a significant influence on earnings persistence, while the permanent differences variables did not significantly affect the earnings persistence.Keywords : Book Tax Differences, Operating Cash Flow, Level Debt, Firm Size, and Earnings persistence
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNANCE Siti Indah Dhiyavani; Azwir Nasir; Sem Paulus
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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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 TOTAL ASET, SOLVABILITAS, OPINI AUDIT DAN PROFITABILITAS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di BEI Periode Tahun 2014-2015)”. Arif Anshari Raswen; Azwir Nasir; Riska Natariasari
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 total assets, solvency, audit opinion and profitability of audit delay at LQ45 company located in Indonesia Stock Exchange in the year 2010-2015.Sampling method used is purposive sampling and sample result of 36 companies.The data used is secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2004-2015. In order to prove the hypothesis, multiple regression testing is performed. Testing simultaneously. Partial test results seen there are 1 of 4 factors that affect the audit delay, is profitability. Total assets, solvency and audit opinion are not have an effect against audit delay.Keywords : Total Asets, Solvency, Auditor’s Opinion, Profitability, Audit Delay
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, PENGETAHUAN AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada KAP di Pekanbaru, Batam, dan Padang) Andini Rahmatika Putri; 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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Abstract

This study aimed to test the Influence of Time Budget Pressure, Task Complexity, Knowledge Auditor, and Audit Judgment Against Auditor Experience. In this studied, data collected by using questionnaires given to auditors who work in Public Accounting Firm in Pekanbaru, Batam, and Padang. 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. From the questionnaires sent many as 100 questionnaires (74%) that can be completed and processed. Accuracy auditor to generate audit judgement influenced by time budget pressure, task complexity, knowledge, and experience. The study population was all auditor who worked on the firm in Pekanbaru, Batam, and Padang, and has worked at least 2 year experience. The result of this study showed that time budget pressure, task complexity, knowledge, and experience has a positive influence on audit judgment. Suggestion for futher research that could add situational factors such as organizational culture and and ethical values as well as more variable.Keywords: time budget pressure, task complexity, knowledge, experience, and audit judgment
PENGARUH LIKUIDITAS, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIFITAS PAJAK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2015) Winda Sri Ayu; Azwir Nasir; Rusli Rusli
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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This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2014-2015. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, listed its shares and did not have negative profit during the period 2014-2015. The design in the study is hypothesis testing, where the sample consists of 58 samples. Data processing using multiple linear regression with SPSS 17.0. The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Keywords: liquidity, earnings management, independent commissioner, executive compensation, tax aggressiveness
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DENGAN DESENTRALISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA DUMAI) Trino Rizandi; Azwir Nasir; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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Abstract

Managerial Performance local work unit is a picture of the level of achievement of goals or objectives as the elaboration of the vision, mission, and strategy of local government agencies that indicate the success or failure of the implementation of activities in accordance with the duties and functions of the government apparatus. This study aims to look at the effect of budgetary participation and budget goal clarity on the managerial performance of government agencies with decentralized and leadership style as a moderating variable in Dumai. Method of determining the sample using purposive sampling totaling 90 people. The results found that the budgetary participation and budget goal clarity significant and positive impact on Managerial Performance. Interaction with decentralized moderate budgeting participation effect on managerial performance. However, the interaction of budget participation with leadership style and budget goal clarity interaction with decentralization and with leadership style no effect on managerial performance.Keywords: Budgetary Participation, Budget Goal Clarity, Managerial Performance, Decentralization and Leadership Style.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE) Rizka Oktagiani; Azwir Nasir; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This aim of this research is the effect of return on asset, leverage, size and fiscal kompensation to the tax avoidance. The sample of this research 17 transportation companies whichh are listed in Indonesia Stock Exchange in the period 2010-2012. To analysis data, the research employes multiple linear regression analysis. The results of this research indicate return on asset, size of company and loss fiscal carryfoward have significant effect on tax avoidance. In contrast leverage has no significant effect on tax avoidance. while the coefficient of determination study was 0.240 %, it’s mean 24 % that’s tax avoidance effect of return on asset, leverage, size of company and loss fiscal carryfoward while 76 % effect other variabel.Keywords: Return on Asset, Leverage, Size of company and loss fiscal carryfoward
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