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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 PEKBIS Golden Ratio of Data in Summary
Azwir Nasir
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KARAKTERISTIK PERSONAL AUDITOR DAN EMOTIONAL SPIRITUAL QUOTIENT (ESQ) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Nadya Havel; Azwir Nasir; Volta Diyanto
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

The purpose of this study was to examine the effect of external locus of control, turnover intention, auditor self-rated performance and emotional spiritual quotient (ESQ) to the acceptance of dysfunctional audit behaviour. The samples of this research were public accountants in Pekanbaru, Padang and Batam. The results of this study showed that external locus of control had significant effect to the acceptance of dysfunctional audit behaviour, but turnover intention did not affect the acceptance of dysfunctional audit behaviour. While self-rated performance had significant effect to the acceptance of dysfunctional audit behaviour, ESQ also had significant effect to the acceptance of dysfunctional audit behaviour. Coefficient determination test results showed R2 value of 0.736 which means the contribution of the influence by independent variables on the dependent variable was 73.6%. While the remaining 26.4% was influenced by other variables that not included in this regression model.Keywords : Dysfunctional Audit Behaviour, Locus Of Control, Turnover Intention, Performance, ESQ
PENGARUH MANAJEMEN LABA, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (studi empiris pada perusahaan Manufajtur sub Sektor Makanan dan Minuman yang terdaftar di BEI tahun 2014-2016) Rahmi Ilyani; Azwir Nasir; Al Azhar L
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 earnings management, audit quality, institutional ownership, and firm size to tax aggressiveness(Empirical study on Manufacturing Companies Food and Beverage Sub Sector Listed on Indonesia Stock Exchange During the period 2013-2016. This research uses purposive sampling that is population which used as sample in research is population which fulfill sample criteria. From the criteria, 10 sample of food and beverage sub-sector in Indonesia Stock Exchange in 2013-2016 is obtained. While the data analysis techniques to test the hypothesis using multiple linear regression approach using SPSS version 22.00 for windows. From the results of tests that have been done, simultaneous regression test (Test F) shows that all independent variables studied have simultaneous influence on tax aggressiveness variables. The partial regression test (t test) shows that the audit quality variable partially has significant negative effect on tax aggressiveness. While the variables of earnings management, institutional ownership, and firm size have no effect on tax aggressiveness. The result of coefficient of determination R2 find that 30,7% from independent variable in this research able to influence dependent variable, while the rest 69,3% influenced by other variable not examined in this research.Keywords : Earnings Management, Audit Quality, Institutional Ownership, Firm Size, and Tax Aggressiveness.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTUTISIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Daniel Oscar Savero; 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 determine the influence of independent directors, audit committee, institutional ownership and managerial ownership on the integrity of the financial statement. Independent variables used in this study are independent directors, audit committee, institutional ownership and managerial ownership, while the dependent variable in this study is the integrity of the financial statement are measured using conservatism index (C-Score).Populations used in this study is manufacture companies listed on IDX 2012-2014 where the total population is used by 10 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 30 (10x3). 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 independent directors, audit committee, institutional ownership and managerial ownership which has a significant influence on integrity of the financial statement. Its mean if the independent variabel independent directors, audit comittee, institutional ownership and managerial ownership grows, its can make change on integrity of the financial statement. and if the independent directors, audit comittee, institutional ownership and managerial ownership is being low, its can make integrity of the financial statement be low too.Keywords :Independent Commissioners, Audit Commite, Institutional Ownership and Managerial Ownership, Integrity of the Financial Report.
Faktor –faktor yang mempengaruhi kelengkapan pengungkapan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia periode 2009 - 2011 Wiwik Pujiati; Azwir Nasir; Poppy Nurmayanti
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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Abstract

The purpose of this research is to test the effect of the current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership toward completeness of the disclosure of financial statements. The data used in this research is secondary data from annual financial reports of property & real estate company in 2009 - 2011 were obtained from the Indonesia Stock Exchange. The selection of the sample using purposive sampling. Based on the criteria, obtained a sample of 33 firms in this research. While the analysis tool used is multiple linear regression with the T-Test, to know how the effects of the independent variables toward dependent variable partially and R2 test to know the level of relationship of independent variables toward dependent variable. The research result showed that net profit margin, debt to asset ratio and the share of public ownership have a significant effect on the completeness of the disclosure of financial statements based on net profit margin with p value 0.010, debt to asset ratio of 0.024 and the share of public ownership of 0.000 from the α 0,05, but other variables such as current ratio, firm size and firm age does not affect the completeness of the disclosure of financial statements. The coefficient of determination of this research is 43.70%.Keywords : completeness of the disclosure of financial statements. current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI 2011-2013) Seprini '; Azwir Nasir; Supriono '
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

This study aims to find out and analyze the effect of good corporate governance and corporate social responsibility on tax aggressivenss. The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality. Then at least, corporate social responsibility variable. This study uses secondary data with 51 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using SPSS 20. Based on the results of hypothesis testing found that The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality affect and significant on tax aggressiveness. And then corporate social responsibility affect and significant on tax aggressiveness. Adjusted score R square is 0.442 means 44.2% independent variable on this study be able to give an effect on dependent variable, and the left 55.8% is explained by other variable that’s not entered on this study.KeywordS : Good Corporate Governance, Corporate Social Responsibility, and Tax Aggressiveness
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2010-2013 Siti Kholifatin Alfisyah; Azwir Nasir; Rheny Afriana Hanif
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 research is conducted at manufacturing business which enlist in Effect Exchange Indonesia (BEI) with period of year 2010-2013. Population in this research is manufacturing businesss which enlist in Effect Exchange Indonesia (BEI) with period of year 2010-2013 amounting to 129 company contained in IDX 2010-2013. Amount of sampel in this research counted 37 company, method intake of sampel conducted by using sampling purposive. While to analyse data, writer use doubled linear regression o] version 17.00. Result of coefficient test of determinasi known that value of R Square in this research equal to 0,670. This matter indicate that by together company size measure variable, concentration of[is ownership of manajerial, board of comisioner composition, audit committee composition give influence which is signifikan equal to 67,0 % to make-up of management earning at manufacturing business which enlist in BEI 2010 - 2013, while the rest equal to 33,0 % influenced by other variable which do not in research in this research. As for such other varabel is independent commissary, quality of board of comisioner, quality of audit committee, execution of RUPS and institutional ownership.Keywords: Earning Management, Size measure Company, Concentration of is ownership of manajerial, board of comisioner composition, and audit committee composition.
PENGARUH STRES KERJA, KEPUASAN TINGKAT GAJI DAN KEPEMIMPINAN TERHADAP TURNOVER INTENTIONS STAFF AUDITOR DI KANTOR AKUNTAN PUBLIK (STUDI PADA KAP DI JAKARTA DAN BANDUNG) Tesha Jovi Amany; Azwir Nasir; Rahmiati Idrus
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

This research aims to investigate the effect of job stress, salaries satisfaction and leadership upon the turnover intentions to auditor who work at Jakarta and Bandung accounting firm.The data was collected by distributing questionnaires to 130 respondents, 124 were returned and 120 questionnaires used for the analysis.respondents who fill out the questionnaires. The data analysis was done by using multiple regression. T test result on job stress is 5.816, with a significance value of 0,000 it means there were positive effect and significant influence on turnover intention. T test result for salaries satisfaction is3.230, with a significance value of 0,002 it means there were positive effect and significant influence on turnover intention. T test result for leadership is-4.162, with a significance value of 0,000 it means there were negative effect and significant influence on turnover intention.Keywords: Job Stress, Salaries Satisfaction, Leadership and Turnover Intentions.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDITOR , DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2012-2014 Ratry Martharima Wulandari; Azwir Nasir; Susilatri Susilatri
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 research aims to attest empirically the effect of profitability, leverage, company size, audit opinion and the size of the accounting firm on the audit report lag in consumer goods companies listed in Indonesia Stock Exchange in 2012-2014. Samples were taken by using purposive sampling. From all the consumer goods company listed in Indonesia Stock Exchange, acquired 24 companies that meet criteria for sampling with a period of three years, so the total sample ini this research was 72. The data analysis method used in this research is multiple regression analysis were processed using SPSS 21 . The results of hypothesis testing found that, size of the public accounting firm negatively affect audit report lag with a significant value of 0.014. While profitability, leverage, firm size and audit opinion has no effect on audit report lag. Coefficient determination test results in this study showed R2 value of 0.155. It shows that the contribution of the influence of the independent variable on the dependent variable is 15.5%. While the remaining 84.5% is influenced by other variables not included in the regression model.keywords: audit report lag,profitability,leverage, company size, auditor opinion, size of the accounting firm
Pengaruh kecerdasan emosional, kecerdasan intelektual dan minat belajar terhadap tingkat pemahaman akuntansi Yolla Yorika; Azwir Nasir; Nur Azlina
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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Abstract

This study examined the effects of emotional intelligence, intellectual intelligence, and behavioral learning towards the level of understanding of accountancy.The sample of this studied is 25 students of Riau University, 25students of Riau Islamic University, 25 students of UIN Sultan Syarif Qasim and 25 students of Lancang Kuning University. Analytical techniques used to perform the hypothesis testing is purposive sampling with nonprobability sampling types. Data are analyzed using multiple regression analysis method using SPSS(Statistical Product and Service Solution) 17 version.The results showed that the emotional intelligence had a effect to the level of understanding of accountacy looked from thitung (2,952) >ttabel (1,984) with signification values 0,004 (< 0,05). For intellectual intelligence variable had a effect to the level of understanding of accountacy looked from thitung (22,653) > ttabel (1,984) with signification values 0,000 (< 0,05). Behavioral learning had a effect the level of the level of understanding of accountacy looked from thitung (22,449)>ttabel (1,984) with signification values 0,000 (<0,05). The adjusted values R2 0,906 with 90,6 % ratios.Key words : emotional intelligence, intellectual intelligence,behavioral learning, understanding of accountancy.
PENGARUH LEVERAGE, LIKUIDITAS, PERPUTARAN MODAL KERJA, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Pertambangan di BEI Tahun 2014 s.d 2016) Isty Riani; Kirmizi Kirmizi; Azwir Nasir
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

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Abstract

High profitability reflects the company's ability to generate profits through itsoperational activities. Conversely, low profitability reflects the company's operationalactivities that are not good so that the company's ability to generate profits is low.2015 was a difficult time for national mining companies, where there were severalcompanies that experienced a decline in profitability. The purpose of this study wasto determine the effect of leverage, liquidity, working capital turnover and total assetturnover influencing profitability in mining companies listed on the Stock Exchange in2014-2016 with the size of the company as a moderating variable. The population inthis study are mining companies listed on the Indonesia Stock Exchange (IDX) in2014 to 2016, which amounted to 40 companies. The samples in this study were 31companies with sampling techniques using purposive sampling. Types of data arequantitative data and secondary data sources. The hypothesis testing model of dataanalysis in this study is the Moderated Regression Analysis model. The resultsshowed: Leverage, liquidity, and asset turnover affect profitability, liquidity affectsprofitability, while working capital turnover does not affect profitability. Company sizemoderates the influence of leverage, and the effect of asset turnover on profitability.But the size of the company is not able to moderate the influence of liquidity, and theeffect of asset turnover on profitability.
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 &#039; Hariadi Hariadi Imam Wahid Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi &#039; Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi 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 &#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