Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.756

P-Index

This Author published in this journals

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

Unknown Affiliation

Author-ID : 328503

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

Published : 81 Documents Claim Missing Document

Claim Missing Document

Articles

5 6 7 8 9

PENGARUH REAL EARNING MANAGEMENT TERHADAP LABA OPERASIONAL DAN ARUS KAS AKTIVITAS OPERASIONAL PERUSAHAAN DI MASA MENDATANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Penelitian Tahun 2013 s.d 2016) Desti Monika Uli; Amries Rusli Tanjung; Azwir Nasir
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze influence of real earning management towardsoperational profit and cash flow of the company's operational activities in the futurewith audit quality as moderating variable in the manufacture company listed inIndonesia Stock Exchange research period 2013-2016. The population in this studyare Manufacturing companies listed on the Indonesia Stock Exchange Period 2031-2016. The sampling technique used purposive sampling method which resulted in asample of 43 Manufacturing companies. Researchers used multiple linearregression techniques and moderated regression analysis (MRA). The resultsshowed that 1). real earning management has impact toward operational profit; 2).real earning management has impacted toward the company's operational cash flowactivities in the future; 3). audit quality moderates the effect of real earningmanagement toward operational profit; 4). audit quality does not moderate the effectof real earning management toward cash flow of the company's operational activitiesin the future.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MELAKUKAN RIGHT ISSUE PADA TAHUN 2016 Tengku Irahmah; Emrinaldi Nur DP; Azwir Nasir
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objectives of this study was to analyze the Influence Of Mechanism Of GoodCorporate Governance (proxied as Independent Commissioners, InstitusionalOwnership, Blockholder Ownership, Audit Committee) and Capital Structure(proxied : DER) On Firm Value and mediated by Earnings Management onCompanies that right issue and companies listed in Indonesia Stock Exchange forthe periode 2016. The population in this study is on Companies that right issue andcompanies listed in Indonesia Stock Exchange for the periode 2016. The sampleswere 35 companies taken by using purposive sampling technique. Path Analysismodel was developed to test the hypotheses with the help of software SPSS version19.0. The results of the study showed that Independent Commissioners, InstitusionalOwnership, Blockholder Ownership had positive significant influence on the value ofcompanies listed in the Indonesia Stock Exchange on the right issue companies.Earning Management had negative significant on the firm value. Partially, Auditcommittee and capital structure not have any significant influence on firm value.Based on the result, Earning management acted as intervening variable ofIndependent Commissioners, Institusional Ownership and Blockholder Ownership.

TINGKAT HUTANG, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Yutri Nurmalasari; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and determine the effect of debt degrees, liquidity andFirm Size on the earning persistence. In addition, this study also aims to testwhether a variable tax book difference moderates the relationship between eachvariable of the debt levels, liquidity and firm size on the earning persistence. Thesample used in this study is a company registered in LQ45 Index Indonesia StockExchange (IDX) during 2015-2017. The total samples are 27 companies usingpurposive sampling technique. The method of data analysis uses moderateregression analysis (MRA) with SPSS 21 software. The results of the study showedthat whether being together or partially, the independent variable influenced thepersistence of earnings, so the higher the level of debt, liquidity, and the size of thecompany are, the more persistent the profits are. The research results concerningthe moderating variable showed that the book tax difference had an influence asmoderating variable between the level of liquidity on the earnings persistence, so thehigher book tax difference in the form of deferred tax benefit, the stronger therelationship between the level of liquidity and earnings persistence. On the reverse,the book tax difference had no impact as a moderating variable between debtdegree and the persistence of earnings as well as the firm size with earningspersistence. Thus, the load and deferred tax benefit did not strengthen or weakenthe relationship between the level of debt to earning persistence as well as the sizeof the company with earning persistence.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP RISIKO INVESTASI DENGA PERATAAN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 HINGGA 2017 Tri Winarti; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 3 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research has some purpose there are to give empircal prooof about profitabilityand leverage an affect risk investment with mediating variable is income smoothing.The population in this study are all maufacturing companies listed in Indonesia StockExchange (BEI) in the period 2014-2017. This study has 252 observation withprobability method and purposive sampling technique. In processing data, StructuralEquation Modelling (SEM) is applied as data analysis technique. The result foundedthat profitability has not influence on risk investment, leverage has not influence onrisk investment, profitability has influence on income smoothing, leverage has notinfluence on income smoothing, income smoothing has influence on risk investment,the influence of profitability on risk investment is weaken by income smoothing.

PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN INOVASI TERHADAP KINERJA (STUDI PADA UMKM KABUPATEN ROKAN HILIR RIAU) desmiyawati desmiyawati; Azwir Nasir; Hariadi Hariadi; Safrizal Safrizal
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.22264

The Covid-19 pandemic has greatly impacted MSMEs where many MSMEs have experienced a decline in performance and even closed. In the new normal era, MSMEs are slowly starting to rise, business actors are utilizing online media or the use of technology and innovating to boost sales again. The goal of the research is to analyze the impact of information technology and innovation on MSMEs performance in the Rokan Hilir Regency of Riau. There are 34,036 registered MSMEs in the Rokan Hilir regency, according to the Regency Office of Cooperatives and MSMEs. In contrast, the study's sample size was determined using the Slovin and criterion-based sampling methods, and it totaled 100 MSMEs. The information gathered is called "primary data," and it consists of questionnaires and interviews with a small number of MSMEs participants. The data was analyzed using a robust linear regression model. The findings of the research hypothesis indicate that information technology and innovation have a positive and significant impact on MSMEs performance. MSMEs will find it much simpler to market their products with the help of information technologies such as the use of online media, expanding the reach of their product sales. Similarly, innovative approaches to the products the company manufactures give it an edge over the competition and boost MSMEs performance.

The Effect of the Effectiveness of the Audit Committee toward the Quality of Financial Reports Putra, Gunawan Hutomo Mandala; Nasir, Azwir; Indrawati, Novita
International Journal of Economic, Business & Applications Vol. 5 No. 2 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.52

This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the company's financial reports on the IDX website and annual reports of companies that had been listed on the IDX in 2018. The research population was all manufacturing companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 96 companies and the analysis technique used was multiple regression. The results proved that the expertise of the audit committee, the audit committee charter, the total of audit committees and the audit committee meetings had a significant effect on the quality of financial reports.

The Effect of Regulations, Budget Politics, Organizational Commitment, Human Resources Competency and Procurement of Goods and Services on Budget Absorption (Study on Siak Regency OPD) Putri T., Nikita Aurelia; Nasir, Azwir; Rofika, Rofika
Indonesian Journal of Economics, Social, and Humanities Vol 6 No 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.6.2.140-152

This study’s objectives are to prove and test the factors that influence budget absorption, namely regulations, budget politics, organizational commitment, human resources competency and procurement of goods and services. This research is a quantitative study where the primary data is collected directly using a questionnaire which is measured using Likert scale. The population of this study were 5 financial management employees of all Regional Apparatus Organizations (OPD) of Siak Regency, with 30 OPDs in total. The total sample of this study was 90 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the service, financial technical implementation officials and treasurer of OPD spending. Data analysis was performed using multiple linear regression which was processed with the help of the SPSS version 23 program. The results of this study indicate that regulations, budget politics, organizational commitment, human resources competency and procurement of goods and services have a significant effect on budget absorption.

DETERMINAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM: DIMODERASI OLEH SISTEM PENGENDALIAN INTERNAL : DETERMINANTS OF PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT: MODERATED BY THE INTERNAL CONTROL SYSTEM Fathul Bahri; Azlina, Nur; Nasir, Azwir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.423-446

Financial management is a key aspect of organizational success, including the Regional Public Service Agency (BLUD) which has autonomy in financial and operational management. This study aims to analyze the effect of Transparency, Accountability, Quality of Human Resources, and Accounting Information Systems on BLUD Puskesmas Financial Management with Internal Control System as a moderating variable. The study was conducted at BLUD Puskesmas in the coastal areas of Riau Province, namely Meranti Islands Regency, Bengkalis Regency, and Dumai City, using the Probability Sampling method with cluster sampling technique and involving 152 respondents from 38 puskesmas. Data were collected through questionnaires and analyzed using the SEM-PLS method. The results showed that Transparency, Accountability, Quality of Human Resources, and Accounting Information Systems had a significant effect on financial management. The Internal Control System is proven to moderate the effect of Transparency and Accountability on financial management, but does not moderate the relationship between the Quality of Human Resources and Accounting Information Systems on financial management. These findings are expected to be the basis for developing better BLUD financial management theory and practice in the future.

Factors Affecting Fraud Prevention in Village Financial Management with Individual Morality As A Moderation Variable Fitri, Ramadhani Arda; Nasir, Azwir; Basri, Yesi Mutia
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.835

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, village secretaries, and village treasurers who work in village governments throughout Bengkalis Regency. Sampling using the census method, namely using the entire population as a research sample, the data used is primary data sourced from questionnaires. The data analysis technique used in this study is the SmartPLS 4 program. The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.

PENGARUH KOMPENSASI EKSEKUTIF, KONSERVATISME AKUNTANSI DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE: THE EFFECT OF EXECUTIVE COMPENSATION, ACCOUNTING CONSERVATISM, AND FAMILY OWNERSHIP ON TAX AVOIDANCE Wijayanti, Etri; Ratnawati, Vince; Khoiriyah, Mayla; Nasir, Azwir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.803-820

This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this study, the sample selection technique used purposive sampling with a sample of 33 companies obtained. This study uses secondary data obtained from annual reports. Data analysis was carried out using descriptive analysis, classical assumption test, linear regression analysis and hypothesis testing with analysis, namely statistical product and service solutions (SPSS) version 30.0. The results obtained from this study indicate that executive compensation and family ownership affect tax avoidance. However, accounting conservatism has no effect on tax avoidance. The implication of this research is that it is hoped that the government can provide a basis for designing more effective tax policies, increasing the transparency of tax reporting, and tightening supervision of companies with high risks in conducting tax avoidance, as well as for companies the importance of making better tax avoidance decisions, without harming the state, considering that tax avoidance can reduce state revenues.

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 Imam Wahid Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi ' 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 ' 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

Title

Found 81 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 81 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 81 Documents
Search