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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

Unknown Affiliation

Author-ID : 328503

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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PENGARUH KEPEMILIKAN KELUARGA, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI : STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Yulia Safitri; Amries Rusli Tanjung; Azwir Nasir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh kepemilikan keluarga, dewan komisaris independen dan komite audit terhadap nilai perusahaan dengan kinerja perusahaan sebagai variabel mediasi. Penelitian ini dilakukan pada 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 5.0. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga dan kinerja perusahaan berpengaruh lansung terhadap nilai perusahaan, sedangkan dewan komisaris independen dan komite audit tidak berpengaruh terhadap nilai perusahaan. Penelitian ini memberikan bukti bahwa kinerja perusahaan dapat memediasi pengaruh kepemilikan keluarga terhadap nilai perusahaan. Namun tidak signifikan dalam memediasi pengaruh komisaris independen dan komite audit.

Pengaruh Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Kinerja Instansi Pemerintah ( Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar ) Azwir Nasir; Ranti Oktari
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui Pengaruh Pemanfaatan Teknologi Informasi danPengendalian Intern terhadap Kinerja Instansi Pemerintah Kabupaten Kampar. Penelitian inidilakukan pada 55 Satuan Kerja Perangkat Daerah Kabupaten Kampar. Penelitian ini dilakukandengan menggunakan metode deskriptif dengan pendekatan survey. Pengumpulan data primerdilakukan dengan memberikan kuesioner kepada kepala SKPD di lingkungan Pemerintah KabupatenKampar.Pengolahan dan analisis data menggunakan analisis regresi linear berganda dengan bantuan softwareSPSS (Statistical Product and Service Solution). Pengujian data yang digunakan untuk regresi linearberganda adalah uji kualitas data dan uji asumsi klasik.Hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi tidak berpengaruh terhadapKinerja Instansi Pemerintah dengan nilai koefisien regresi sebesar 0,063 dengan signifikansi 0,177(alpha 0,05). Pengendalian Intern memiliki pengaruh positif terhadap Kinerja Instansi Pemerintahdengan koefisien regresi 0,068 dan signifikansi 0,008 (alpha 0,05). Sedangkan nilai R square yaitusebesar 0,174 yang berarti sebesar 17,4% variabel independen dalam penelitian ini mampumempengaruhi variabel dependen.

STUDI KEMAUAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (Kasus Pada KPP Pratama Tampan Pekanbaru) Tedi Permadi; Azwir Nasir; Yuneita Anisma
Jurnal Ekonomi Vol 21, No 02 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study was to examines the influence paying tax awareness,knowledge and understanding of tax regulation, a good perception of theeffectiveness of the taxation system, the confidence level of the systemadministration and law, moral norms on the willingness to pay taxes of anpersonal taxpayer who performs work free.Sampling techniques in the study was convenience sampling. To better representthe researchers took a sample of 98 respondents with Slovin formula calculations.This study uses quantitative methods, where the data obtained from distributingquestionnaires to the taxpayer who performs registered in KPP Pratama Tampan,Pekanbaru. Test statistic used is multiple linear regression test, and data obtainedwere processed using SPSS 17.0 statistical software.Based on the results of research that conducted, found the coefficient ofdetermination (Adj. R2) of 0.114. That means 11.4% of the willingness to paytaxes influenced by paying tax awareness, knowledge and understanding of taxregulation, a good perception of the effectiveness of the taxation system, theconfidence level of the system administration and law, moral norms. Theindependent variable in this study paying tax awareness, knowledge andunderstanding of tax regulation and moral norms had a significant influence onthe willingness to pay taxes. Then two independent variable a good perception ofthe effectiveness of the taxation system and the confidence level of the systemadministration and law doesn't influence on the willingness to pay taxes of anpersonal taxpayer who performs work freeKata Kunci : Willingness to pay taxes, paying tax awareness, knowledge andunderstanding of tax regulation, a good perception of theeffectiveness of the taxation system, the confidence level of thesystem administration and law, moral norms.

Pengaruh Nilai Kurs, Inflasi, Suku Bunga Deposito Dan Volume Perdagangan Saham Terhadap Return Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Azwir Nasir; Achmad Mirza
Jurnal Ekonomi Vol 19, No 04 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk mengetahui pengaruh nilai kurs, inflasi, suku bunga deposito, danvolume perdagangan saham terhadap return saham pada perusahaan perbankan yang terdaftar dibursa efek indonesia. Variabel dependen dalam penelitian ini diwakili oleh return saham, sedangkanvariabel independen terdiri dari nilai kurs, inflasi, suku bunga deposito dan volume perdagangansaham.Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposivesampling, sehingga dari 28 perusahaan perbankan yang terdaftar di bursa efek indonesia selamaperiode penelitian, hanya ada 20 perusahaan yang memenuhi syarat untuk dijadikan sampel. Datayang diperoleh kemudian dianalisis dengan Regresi Linear Berganda.Hasil penelitian ini menunjukkan bahwa dari empat variabel independen yang diuji terhadap returnsaham perusahaan perbankan, ada tiga variabel yang berpengaruh signifikan terhadap return saham,yaitu inflasi dengan thitung sebesar 2,233 dan tingkat signifikansi 0,030, suku bunga deposito denganthitung sebesar 2,741 dan tingkat signifikansi 0,008 dan volume perdagangan saham dengan thitungsebesar 2,643 dan tingkat signifikansi 0,011. Sedangkan nilai kurs tidak berpengaruh terhadap returnsaham dengan thitung sebesar 0,034 dan tingkat signifikansi 0,973.

PENGARUH FAKTOR ORGANISASIONAL DAN KARAKTERISTIK INDIVIDU TERHADAP AKUNTABILITAS KINERJA MELALUI SISTEM PENGUKURAN KINERJA Agus Shafrizal; Taufeni Taufik; Azwir Nasir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study was to examine the relationship of organizational factors and individual characteristics against performance accountability through performance measurement system in the Government of Kampar. This research was conducted against the 52 organizations device area in Kampar. Respondents employed in this research totalled 116. The independent variable in this study was organizational factors: organizational commitment, organizational culture, training, individual characteristics factors: self efficacy, conscientiousness. The dependent variable is the performance accountability. Intervening variable is a system of performance measurement. Data collected from 116 respondents further analyzed with the help of software WarpPLS version 5.0. Results of the study prove that factors that affect performance accountability is a organizational commitment and training. Factors that affect the performance measurement system is the organizational commitment, organizational culture, self efficacy and conscientiousness. Through a system of performance measurement as an intervening variable obtained results certify organizational commitment, organizational culture, self efficacy and positive effect toward conscientiousness performance accountability.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN LQ45 YANG TERDAFTAR Azwir Nasir; Elfi Ilham; Vadela Irna Utara
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aimed to determine the effect of companies characteristics andcorporate governance consisting of profitability, liquidity, leverage, activityanalyze, size, audit committee, board of directors and governancecommitteetowards sustainability report publication in LQ45 companies listed inIndonesian Stock Exchange in 2008-2011.The data used in this study are secondary data from financial data in theIndonesian Stock Exchange. The sample method used was purposive sampling, ofthe population of 45 companies listed in the Indonesian Stock Exchange, researchsample counted 11 companies that meet the criteria. Hypothesis testing is done byusing logistic regression analysis.The results of this research base on hypothesis test indicates that liquidity, activityanalyze, size, audit committee and board of directors has no significant effect tosustainability report publication with significant are 0.052, 0.213, 0.084, 0.564dan 0.111, while the profitability, leverage and governance committee hassignificant influence to sustainability report publication with significant is 0.008,0.022 dan 0.043. The magnitude of the effect (Nagelkerke R-Square) of thefinancial reporting quality, institutional ownership and firm size on asymmetry ofinformation was 77,6%. While the remaining 22,4% is influenced by othervariables.Keywords :Sustainability Report, Return on Assets, Current Ratio, Debt ToEquity, Inventory Turnover, Size, Audit Committee, Board ofDirectors, and Governance Committee.

PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN KETAATAN ATURAN AKUNTANSI TERHADAP FRAUD MELALUI KEPUASAN KERJA (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR) Noprial Valenra Maksyur; Taufeni Taufik; Azwir Nasir
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study was to examine the effect of internal control effectiveness, unethical behavior and compliance with accounting rules on fraud through job satisfaction in Kampar District Offices. This research was conducted on 31 regional device organizations in Kampar District. Respondents used in this study amounted to 93, data returned and can be processed as many as 88 respondents. The independent variables in this study are the effectiveness of internal control, unethical behavior and compliance with accounting rules. Dependent variable is fraud. Intervening variables are job satisfaction. Data collected from 88 respondents was further analyzed with the help of WarpPLS version 5.0 software. The results of the study prove that the effectiveness of internal control, unethical behavior and adherence to accounting rules affect fraud, as well as variable job satisfaction can mediate the relationship between variables of internal control effectiveness, unethical behavior, and compliance with accounting rules.

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 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

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