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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
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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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Faktor-faktor penentu kualitas audit: Analisis tenure audit, reputasi auditor, dan kompleksitas operasi Kurnia, Rio; Nasir, Azwir; Herawati, Yesi
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.868

Abstract

Penelitian ini bertujuan menganalisis pengaruh tenure audit, reputasi auditor, dan kompleksitas operasi terhadap kualitas audit pada perusahaan sektor energi di BEI dengan periode tahun 2021-2023. Metode penelitian kuantitatif digunakan dengan sampel 42 perusahaan yang dipilih menggunakan purposive sampling. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan dari perusahaan yang diaudit. Uji statistik deskriptif, Uji asumsi klasik seperti normalitas, heteroskedastisitas, multikolinearitas dan autokorelasi dilakukan untuk memastikan validitas model. Analisis regresi linier berganda dengan bantuan SPSS digunakan untuk menguji pengaruh parsial (uji t), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial, tenure audit dan reputasi auditor tidak berpengaruh terhadap kualitas audit, dan kompleskitas operasi Berpengaruh negatif terhadap kualitas audit.
GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS: GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN Rofika, Rofika; Candra, Alfino; Nasir, Azwir; Sofyan, Azhari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.302-313

Abstract

The effectiveness of good corporate governance (GCG) processes, auditor reputation, and firm size are examined with regard to the timely submission of financial reports in this study. All trading firms listed on the Indonesian Stock Exchange (IDX) between 2017 and 2019 made up the study's population. The sample was selected using the purposive sampling method. The model chosen in this study was 44 companies selected based on the criteria. Logistic regression is the method used in the data analysis. According to the findings, the audit committee, independent commissioners, managerial ownership, and firm size had a big impact on how quickly financial statements were submitted. The institutions, ownership, and KAP's reputation, nevertheless, have no appreciable impact on how quickly financial reports are submitted
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Aprilady, Selsa; Nasir, Azwir; Hasan, Mudrika Alamsyah; Natariasari, Riska
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
PENGARUH ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA: THE EFFECT OF INFORMATION ASYMMETRY, CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND OWNERSHIP STRUCTURE ON PROFIT MANAGEMENT Hadi, Yudha Asmara; Nasir, Azwir; Hasan, Mudrika Alamsyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (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.5.1.166-178

Abstract

This study aims to find empirical evidence related to the Effect Analysis of Information Asymmetry, Corporate Social Responsibility, Company Size and Ownership Structure on Profit Management in Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this study is Companies in the Primary Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using the purposive sampling method. The sample determination was predetermined based on the criteria. Hypothesis testing was carried out with the help of the SPSS 26 statistical test tool. The results of this study indicate that information asymmetry has a positive effect on earnings management, corporate social responsibility has no effect on earnings management, size has a positive effect on earnings management, institutional ownership has no effect on earnings management and managerial ownership has no effect on earnings management.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA KEUANGAN TERHADAP REAKSI INVESTOR DENGAN KINERJA LINGKUNGAN SEBAGAI PEMODERASI: THE EFFECT OF CARBON EMISSION DISCLOSURE AND FINANCIAL PERFORMANCE ON INVESTOR REACTIONS WITH ENVIRONMENTAL PERFORMANCE AS A MODERATION Nanda, Utari Esa; Nasir, Azwir; Nur DP, Emrinaldi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.525-541

Abstract

The objective of this study is to investigate how environmental performance serves as a moderator in the association between carbon emissions disclosure (CED) and investor response. The objective of this research is to investigate the correlation between non-standard stock returns and carbon emission disclosure, utilizing environmental performance as an intermediary factor. The present analysis comprises manufacturing firms that were listed on the IDX and PROPER platforms during the period spanning from 2017 to 2020. The statistical software package SPSS version 22 was utilized to perform the hypothesis testing. The dataset comprised 27 distinct commercial entities, encompassing a cumulative count of 138 individual records. The study's sample was selected through the utilisation of purposive sampling. Multiple regression analysis is utilized in this study for the purpose of hypothesis testing. The aforementioned results indicate that the implementation of Corporate Environmental Disclosure (CED) and favorable financial performance have a constructive influence on the responses of investors. The relationship between the disclosure of carbon emissions and investor response is influenced and reinforced by environmental performance. However, the relationship between financial performance and investor response is not influenced by environmental performance.
PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN INOVASI TERHADAP KINERJA (STUDI PADA UMKM KABUPATEN ROKAN HILIR RIAU) desmiyawati, desmiyawati; Nasir, Azwir; 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

Abstract

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.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN YANG DIMODERASI ENTEPRISE RISK MANAGEMENT (ERM) Fitriani, Eka; Nur, Emrinaldi; Nasir, Azwir
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 4 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i4.2371

Abstract

ABSTRACT The purpose of this study was to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Company Value moderated by Enterprise Risk Management (ERM) in Banking Companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 40 companies. Sampling in this study was by using purposive sampling in order to obtain 8 companies that meet the research criteria. The data used is secondary data sourced from the company's annual report. The data analysis technique uses moderated regression analysis (MRA).The results show that independent commissioners have no effect on firm value and Enterprise Risk Management (ERM) does not moderate the influence of independent commissioners on firm value. managerial ownership affects firm value, but Enterprise Risk Management (ERM) does not moderate the effect of managerial ownership on firm value. The audit committee has an effect on firm value and Enterprise Risk Management (ERM) moderates the effect of the audit committee on firm value. Corporate Social Responsibility (CSR) has an effect on firm value, and Enterprise Risk Management (ERM) moderates the effect of Corporate Social Responsibility (CSR) on firm value. Keywords: Independent Commissioner; Managerial Ownership; Audit Committee; Corporate Social Responsibility (CSR); firm value; Enterprise Risk Management (ERM) ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan yang dimoderasi oleh Enteprise Risk Management (ERM) pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2016-2020. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI Tahun 2016-2020 yang berjumlah 40 perusahaan. Penarikan sampel dalam penelitian ini adalah dengan menggunakan purposive sampling sehingga diperoleh 8 perusahaan yang memenuhi kriteria penelitian. Data yang digunakan adalah data sekunder yang bersumber dari laporan tahunan perusahaan.Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa komisaris independen tidak berpengaruh terhadap nilai perusahaan dan Enteprise Risk Management (ERM) tidak memoderasi pengaruh komisaris independen terhadap nilai perusahaan kepemilikan manajerial berpengaruh terhadap nilai perusahaan, namun Enteprise Risk Management (ERM) tidak memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan. Komite audit berpengaruh terhadap nilai perusahaan dan Enteprise Risk Management (ERM) memoderasi pengaruh komite audit terhadap nilai perusahaan. Corporate Social Responsibility (CSR) berpengaruh terhadap nilai perusahaan, dan Enteprise Risk Management (ERM) memoderasi pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan Kata Kunci: Komisaris Independen; Kepemilikan Manajerial; Komite Audit; Corporate Social Responsibility (CSR); Nilai Perusahaan; Enteprise Risk Management (ERM)
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

Abstract

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.
Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Manurung, Cherryl Berthania Andaristha; Ratnawati, Vince; Nasir, Azwir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2334

Abstract

This research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size on Tax Avoidance. The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company.
THE Pengaruh Profitabilitas, Likuiditas dan Corporate Governance Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderating Iqbal Ramadhan, M; Nasir, Azwir; Indrawati, Novita
Bahtera Inovasi Vol 7 No 1 (2023): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v7i1.5177

Abstract

This study aims to examine and analyze the effect of profitability, liquidity, the audit committee and the board of directors on the disclosure of the sustainability report with firm size as a moderating variable. The population of this research are basic materials and energy companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection was done by using purposive sampling, the number of samples was 57 companies. Data analysis using SPSS version 25 software. The results of this study indicate that profitability, liquidity, audit committee and the board of directors have a significant influence on the disclosure of the sustainability report. The size of the company is able to strengthen the influence of profitability and the board of directors on the disclosure of the sustainability report, but cannot moderate the effect of liquidity and the audit committee on the disclosure of the sustainability report.
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