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Pengaruh Strategi Bisnis dan Good Corporate Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Naftali Destira Natalia; Azwir Nasir; Rheny Afriana Hanif
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.523

Abstract

Company performance is a decision from all agreed factors, therefore to assess company performance by increasing the company's financial performance. The basis for decision making can be seen by measuring the company's financial performance. Company performance is a measure of how well a company uses its assets and other resource to generate income. The study aims to analyze the effect of business strategy and good corporate governance on company performance. The population in this study are Consumer Goods Industry Companies in 2020-2022. The sample in this study were 62 companies obtained through purposive sampling. The data analysis method used is multiple linear regression. The result of this research show that the Business Strategy, the Board of Commissioners, and the Board of Directors influences company performance.
PELATIHAN PENERAPAN KEBIJAKAN AKUNTANSI PEMERINTAH KABUPATEN ROKAN HILIR Azlina, Nur; Iznillah, Muhammad Luthfi; Nasir, Azwir; A, Al Azhar; Desmiyawati; Bahri, Fathul; Amri, Taqiyuddin
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1394

Abstract

With the issuance of regulations requiring the implementation of the Regional Government Information System (SIPD), the Rokan Hilir local government made adjustments to these changes by issuing a Regent Regulation on the Rokan Hilir Regency Government Accounting Policy. Then human resources in charge of regional financial management in Rokan Hilir Regency must be able to improve their competence by conducting training in the application of Regional Government Accounting Policies according to Permendagri 77 of 2020. The purpose of this activity is to provide assistance in the form of training on the Application of Rokan Hilir Regency Government Accounting Policies in 2022 in accordance with Permendagri 77 of 2020 to human resources who prepare financial reports in SKPD and PPKD of the Rokan Hilir Regency Government. Activities are carried out using the lecture method which is adjusted to the material that has been prepared. The activity was carried out on August 14, 2023 with 25 participants from the Regional Financial and Asset Management Agency (BPKAD) and Rokan Hilir Regency Accounting Personnel. The activity has been carried out well and adds new knowledge to the Human Resources of financial management in Rokan Hilir Regency so as to create accountable financial management in accordance with the mandate of the law. accountable financial management in accordance with the mandate of the law.
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021) Ridwan, Izzah Aulia; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the influence of the six elements in Hexagon Theoryto detect possible Financial Statement Fraud in consumer goods industry sectorcompanies listed on the Indonesia Stock Exchange (IDX). Fraudulent financialstatements is measured using the F-Score Model. The population of this study isthe consumer goods industry sector companies listed on the Indonesia StockExchange (IDX) 2017-2021. The type of data used are secondary data in the formof financial and annual reports of companies listed on the Stock Exchange. Thisstudy used purposive sampling and obtained 23 companies with 115 observations.The collected data is analized using logistic regression using SPSS (StatisticalProduct and Service Solutions) version 23. This study found that capability byproxy director experience significantly influence the financial statements fraud.As for stimulus by proxy return on assets, collusion by proxy state ownedentreprised, opportunity by proxy innefective monitoring, rationalization by proxychange of auditor, and ego by proxy dualism position do not have significantinfluent on financial statements fraud.Keywords : Fraud Hexagon Theory, F-Score model, Fraudulent FinancialStatement
PENGARUH KONDISI KEUANGAN, LEVERAGE DAN REPUTASI AUDITOR PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Sari, Cendy Septania; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test and prove empirically the influence of financialconditions, leverage and auditor reputation on going concern audit opinion. Thepopulation of this research is real estate and property companies listed on theIDX for the 2019-2021 period with a total sample of 58 companies. The samplingtechnique uses purposive sampling. The data analysis method used in thisresearch is a quantitative analysis technique with a logistic regression hypothesistesting formula which is processed with the help of a software program. Theresults of hypothesis testing show that the financial condition and leveragevariables have a significant effect on going concern audit opinion, while theauditor's reputation is not proven to have an effect.Keywords: Financial Condition, Auditor Reputation, Leverage and GoingConcern Audit Opinion
PENGARUH MANAJEMEN LABA, TANGGUNG JAWAB SOSIAL PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Basic Material Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Nur ‘Ain, Masyithah; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to provide empirical evidence regarding the influence of EarningManagement, Coorporate Social Responsibility, and Independent Commissioner on FirmValue. The population in this research are all basic material sector companies listed on theIndonesian Stock Exchange for the 2021-2023 period. With the purposive sampling method,the sample in this research was 17 companies. The data analysis technique used in thisresearch is multiple linear regression analysis. Data processing was carried out using SPSSVersion 24. The results of this research show that earning management, Corporate SocialResponsibility, and independent commissioner has no effect on firm value.Keywords: Earning Management, CSR, Independent Commissioner, 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 ' 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 Ridho Nadya Havel Naftali Destira Natalia Nanda, Utari Esa Nelly Yulinda Noprial Valenra Maksyur Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah 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 Ridwan, Izzah Aulia Rika Fitriyanti Riska Natariasari Riyan Hidayat Rizka Oktagiani Rizki Pratiwi Rofika ' Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sari, Cendy Septania 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