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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 Jurnal Bisnis Mahasiswa PEKBIS Golden Ratio of Data in Summary

Azwir Nasir

Unknown Affiliation

Author-ID : 328503

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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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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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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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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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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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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

Earning Management Dalam Penawaran Saham Perdana Pada Tahun 2008 - 2010 Di Bursa Efek Indonesia Nasir, Azwir; Basri, Yesi Mutia; Nurmalasari, Yutri
Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research to test whether earnings management occurred when the company go public in Indonesia Stock Exchange. This study is a replication of the Irawan and Gumanti (2008) to see the significance before going public with the public and at the current moment to go public after going public. It is also intended to test the results of previous studies in different contexts. This study used a sample of firms that went public between 2008 to 2010. This study used 32 companies that conduct its first stock offering (Initial Public Offering or IPO) on the Indonesia Stock Exchange selected using purposive sampling method. In this study, researchers used an instrument marked Wilcoxon rank test using SPSS version 19.0. Research results indicate that there is no earnings management exhibited significance between earnings management before going public with go public now, and after a while go public with go public.

PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, PROFITABILITAS, UKURAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Nasir, Azwir; Kurnia, Pipin; Hakri, Teguh Dheki
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this research is to give an overview the practice of the socialresponsibility information disclosure conducted food and beverage company listedon the Indonesia Stock Exchange and determine the effect of managerialownership, leverage, profitability, size, and firm age influence corporate socialresponsibility disclosurePopulation in this research is all the food and beverage company listed on theIndonesia Stock Exchange (ICMD 2011). At ICMD is known that the number offood and beverage companies are 18 companies listedThe results of this research are (1) Managerial ownership has no effect significantinfluence of corporate social responsibility information disclosure, (2) Leveragesignificant influence of corporate social responsibility information disclosure, (3)Profitability has no effect significant influence of corporate social responsibilityinformation disclosure, (4) Size has no effect significant influence of corporatesocial responsibility information disclosure, (5) Firm age significant influence ofcorporate social responsibility information disclosure.Keywords :Corporate sosial responsibility disclosure, managerial ownership,leverage, profitability, size, firm age

ANALISIS PROSES PENYUSUNAN DAN PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA KABUPATEN INDRAGIRI HULU Sarmolina, Tiki; Taufik, Taufeni; Nasir, Azwir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mendeskripsikan proses penyusunan APBD di Kabupaten Indragiri Hulu dan menganalisis permasalahan yang menjadikan Kabupaten Indragiri Hulu terlambat dalam penetapan APBD. Penelitian ini menggunakan metode kualitatif studi kasus yang dilakukakan pada lingkungan Pemerintah Daerah Kabupaten Indragiri Hulu. Penelitian dilakukan dengan cara wawancara secara mendalam dengan informan, dengan mempertimbangkan tingkat keterlibatan dan pengetahuannya dalam proses penyusunan APBD. Selanjutnya data hasil wawancara dianalisis dengan menggunakan teknik Miles dan Hubberman. Hasil penelitian ini menunjukkan bahwa secara tahapan dan proses penyusunan APBD telah disusun sesuai dengan peraturan yang berlaku, namun terjadi ketidaktaatan pada pelaksanaannya. Dimana terjadi kerterlambatan pada proses penyerahan rancangan KUA-PPAS dan RKA-OPD yang tidak segera dibahas. Adapun yang menjadi penyebab KUA-PPAS, RKA-OPD, penyampaian Ranperda, dan pengambilan persetujuan bersama DPRD dan Kepala Daerah tidak kunjung disepakati dikarenakan adanya konflik kepentingan, kurangnya komunikasi antara eksekutif dan legislatif, dan lemahnya sanksi yang kurang tegas.

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 Herawati, Yesi Imam Wahid 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 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

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