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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 KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2008-2011) Meri Apriani; Azwir Nasir; Al Azhar Lukman
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 examine the factors affecting conservatism accounting in manufacturing company listed in BEI (2008-2011). This study use purposive sampling method to choose sample, so there are 26 (twenty six) sample company. The mehod of analysis used in this study is descriptive quantity method, simultaneous regression tes and partial test ( multiple regression analysis using SPSS version 20.0 ). Simultaneous regression test ( F test ) showed that the independent variables studied simultaneously have a significant effect on the accounting conservatism. Partial regression test showed that tax insentive variable has the significant effect to the accounting conservatism. The magnitude of the effect that ( R2 ) by the four the independent variables together against the conservatism 34%, whilw thw remaining 66% is influenced by other variables not examined in this study.Keywords: Accounting Conservatism, Tax Insentive, Managerial Ownership, Debt, Political Cost.
Pengaruh rasio keuangan sebagai salah satu alat untuk memprediksi perubahan laba pada perusahaan indeks kompas 100 tahun 2011-2012 Sari Ramadhani; Azwir Nasir; Al-azhar L
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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This study aims to demonstrate empirically the influence of the current ratio, debt to equity ratio, net profit margin, return on equity and total asset turnover against the company predicted earnings change index Compass 100 Years 2011-2012.The data used in this study is a data company financial statements Compass 100 index listed in the Indonesia Stock Exchange during 2011-2012. Sampling technique is purposive sampling method sampling with particular consideration. The analysis technique used in this study is the technique of multiple linear regression analysis.The results of this study stated that the partial test can be concluded that the ROE has a significant effect on earnings growth. It can be seen from the t value (3,147)> t table ((1973) so that Hi Ho rejected and accepted. Likewise with DER that can be seen from the t value (-4140)> t table ((1973), so that Ho Hi rejected and accepted. while CR does not have a significant effect on earnings growth, it can be seen from the t (-0.375) <t table (1.973), then NPM with t (1,152) <t table (1.973) then TATTOOS with t count (-0.887) <t table (1.973), the Hi Ho accepted and rejected. Levels coefficient of determination R2 = 0.124 is owned by. this means that about 12.4% of banking profit growth is influenced by the variable current ratio, net profit margin ratio, return on equity, total asset turnover and debt-to-equity ratio, the profit growth. while about 87.6% influenced by other variables.Keywords: Current Ratio, Debt to Equity Ratio, Net Profit Margin, Return on Equity and Total Assets Turn Over, Predictive Earnings
PENGARUH KOMITMEN PROFESIONAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BRI Provinsi Riau) Desi Rianti; Azwir Nasir; Eka Hariyani
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 effect of the Auditor Profesional Commitment Against Intention Doing Whistleblowing In retaliation As Moderating Variable. This study uses a quantitative approach. Data collection techniques used is by using a questionnaire instrument. The study was conducted at the BRI Riau Province. Object of research is the perception of all internal auditors on BRI Riau Province about auditor’s proffesional commitmen on Whistleblowing Intention with retaliation as moderating variable. The population in this study are all internal auditors BRI have worked over one year exist in the Riau province. The sampling technique used was purposive sampling with the number of respondents 86 people. Data analysis method used is simple linear regression analysis processed using SPSS 17:00 for Windows. The results showed that (1) the auditor's professional commitment effect on intentions do whistleblowing, with significant value 0.000 <0.05 (2) Commitment to Professional Auditor moderated by retaliation does not affect the intention of doing whistleblowing, with significant value 0.664 <0.05. The coefficient of determination in this study was 19,8%, whereas 80,2% are influenced by variables that are not observed in this research model.Keywords : Auditor’s Proffesional Commitment, Retaliation And Whistleblowing Intention.
PENGARUH LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2010-2013) Dian Mustika Sara; Azwir Nasir; Edfan Darlis
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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The purpose of this research is to find out the effect of leverage and corporate governance on tax avoidance. This research was conducted at the manufactur companies listed on the Stock Exchange in the observation period 2010-2013. Sampling method used was purposive sampling method with a sample of 11 companies during the observation period of 4 years in a row for a total of 44 samples. The results of this study indicate that the institutional ownership has significant value 0,000 and a positive effect on tax avoidance, while the intensity of the audit committe meetings has significant value 0,032 and a negative effect on tax avoidance. Leverage, percentage of independent commissioner and audit quality has no significant effect on tax avoidance. Based on total adjusted R-Square results proved that on the variable leverage, institutional ownership, percentage of independent commissioner, the intensity of the audit committe meetings and audit quality effect on tax avoidance results of 49.4% while the rest of 50,6% were affected by other variables that were not performed in this study.Keywords: leverage, institutional ownership, audit committe, audit quality and tax avoidance
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, KOMITMEN TUJUAN ANGGARAN, DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perbankan di Kota Pekanbaru) Utamy Riska Khairani; Azwir Nasir; Elfi Ilham
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 was aimed to examine the direct effect of budgetary participation to managerial performance, and also indirect effect of budgetary participation to managerial performance with distributive fairness, procedural fairness, budget goal commitment and job relevant information as intervening variables. Collecting data of this study using a questionnaire submitted to111 lini manager/divisi/staff/employees who work at Perbankan in Pekanbaru. From questionnaires distributed 100 questionnaires (90%) ware completed and can be processed. Data analysis for hypothesis test was done with Partial Least Square (PLS). Result of this study give evidence that budgetary participation have significantly effect to managerial performance;it didn’t find indirect effect between budgetary participation to managerial performance through distributive justice and procedural fairness; budgetary participation have indirect effect to managerial performance through budget goal commitment and job relevant information.Keywords: participation, budgetary, performance, fairness, and commitment.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 Elyzabeth Missi Laurdika Simamora; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to investigate the influence of company size, profitability, board size, firm age on the disclosure of corporate social responsibility. The sample used in this research is manufacturing companies listed on the Stock Exchange in 2014. The data used in this research is secondary data. The collection of data by the method of documentation, which is a means used to obtain data in the form of annual reports published by the companies sampled in the period 2014 on the website of the Stock Exchange (www.idx.co.id) by tracking the company's annual report were selected to be sampled research. As a guide then use the check-list or a list of questions yangt contains items responsibility disclosure sosial.Metode analysis of this study using multiple regression analysis using SPSS version 20.0. The results of this study indicate that the independent variables company size, profitability, board size has no significant effect on the disclosure of corporate social responsibility at a significant level (α)> 0.05, whereas the life of a significant effect on the disclosure of corporate social responsibility at the (α ) <0.05. Results ajusted R-Square-test of independent variables on the dependent variable was 42.1% While the remaining 57.9% is influenced by other variables not examined in this study.Keywords : Size, profitability, Commissioners, age, and Corporate social responsibility
PENGARUH LINGKUNGAN KERJA, STRUKTUR ORGANISASI, KEPEMIMPINAN ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP STRES KERJA BAGIAN KEUANGAN PEMERINTAH (Studi Empiris pada Pegawai Bagian Keuangan di Lingkungan Pemerintah Daerah Kabupaten Indragiri Hulu) Lucy Ayuna Putri; Azwir Nasir; Rofika &#039;
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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This study aims to determine and obtain empirical evidence whether the work environment, organizational structure, organizational leadership and organizational commitment affect the level of stress. The population in this study were all employees of the finance department of local government Indragiri Hulu district, amounting to 75 people. Selection of the samples in this study using a non-probability sampling method with the type of purposive sampling method sampling technique with certain considerations. Purposive sampling method in this study carried out later restricted to samples that have certain criteria in order to obtain a sample of 63 people. The analysis of data using multiple regression. From the research, we concluded that the work environment, organizational structure, organizational leadership and organizational commitment significantly positive effect on job stress. Further views seen from the determination of test where Adj. R2 of 0.709 or 70.9% indicate that working environment, organizational structure, organizational leadership and organizational commitment affect employee stress. While the remaining 29.1% is influenced by other variables.Keywords: Work Environment, Organizational Structure, Organizational Leadership, Organizational Commitment and Job Stress.
Pengaruh return on equity (roe), cash ratio (cr), debt to equity ratio (der) dan earning per share (eps) terhadap dividen payout ratio pada perusahaan jakarta islamic index yang listing di bei Periode 2008-2012 Oleh: Junaidi &#039;; Azwir Nasir; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine the effect of the return on equity (ROE) , cash ratio (CR) , debt-to- equity ratio (DER) and earnings per share (EPS ) affect the dividend payout ratio simultaneously and partially to the company's dividend payout ratio (DPR) in jakarta islamic index IDX listings in the period 2008-2012 . The sample in this study is a company Jakarta Islamic Index are listed on the Stock Exchange from 2008 - 2012 sebanyak 23 companies .The analytical method used is regression analysis.Priod to the statistical t-test againts multiple rergression equation, the test is done first classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticityThe results of this study stated partially ROE significantly affect Parliament variable with a P value 0.029 . While the cash ratio ( CR ) , debt-to- equity ratio ( DER ) and earnings per share ( EPS ) does not affect the dividend payout ratio .Adjusted R Square shows the value of 0.024 . This indicates that 2.4 % of DPR influenced by determinant variables in the model while the rest is explained by other variables not included in the model , it is necessary to add other variables that influence the House so as to have maximum results and adequate .Keywords : Return On Equity (ROE), Cash Ratio (CR), Debt To Equity Ratio (DER) Dan Earning Per Share (EPS) Terhadap Dividend Payout Ratio (DPR)
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN HUTANG, PROFITABILITAS, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Juliana -; Azwir Nasir; Yuneita Anisma
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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The purpose of this research were to analyze the influence of managerial ownership, debt policy, profitability, firm size and investment opportunity set on dividend policy on manufacturing company listed in Indonesia Stock Exchange for period 2011 until 2013. This study used purposive sampling technique and the final sample that has chosen is 16 manufacturing companies listed on Indonesia Stock Exchange. Analysis technique of the data used was multiple linier regression with SPSS. The result of this research, shows that managerial ownership, debt policy, profitability, firm size and investment opportunity set have positive and significant influence on dividend policy on manufacturing company listed in Indonesian stock exchage. Partially, managerial ownership, debt policy and profitability have positive and significant influence on dividend policy, but firm size and investment opportunity set have no effect on dividend policy. The influence of managerial ownership, debt policy, profitability, firm size and investment opportunity set are about 25.3% and 74.7% are impacted by other variables.Keywords: Managerial Ownership, Debt Policy, Profitability, Firm Size, Investment Opportunity Set, Dividend Policy.
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real estate dan Building Contrusction yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Muhammad Ridho; Azwir Nasir; Volta Diyanto
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 high of firm value is one purpose of the company. The firm value of a company is the perception investors about the success rate of the company that are often associated with stock price. This research was purposed to find out the affect of profitability, investment decision, debt policy and firm size on firm value of property, real estate and building construction company listed on the stock exchange in 2014-2015. The population were 55 companies and a sample are 42 companies. The analytical type use associative analysis with the analyze tool used was classic assumption, multiple linear test, hypothesis. The result of the study found that 1) Profitability has significant effect on the firm value 2) Investment decision has significant effect on the firm value 3) Debt policy has affected on firm value 4) Firm size has no effect on firm value. The percentage of influence of profitability, investment decision, debt policy and firm size on firm value is 21,2%.Keyword : Profitability, Investment Decision, Debt Policy, Firm Size And Firm Value
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 &#039; Hariadi Hariadi Herawati, Yesi Imam Wahid Iqbal Ramadhan, M Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi &#039; 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 &#039; Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sarmolina, Tiki Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Seprini &#039; Siti Indah Dhiyavani Siti Kholifatin Alfisyah Suci Mardatillah Supriono &#039; 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