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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Pengabdian Al-Ikhlas JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Shafin: Sharia Finance and Accounting Journal Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Audit dan Perpajakan Jurnal Akuntansi dan Keuangan Islam (JAKIs)
M.Riduan Abdillah
Politeknik Negeri Tanah Laut
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH BOARD DIVERSITY TERHADAP INTERNET FINANCIAL REPORTING (IFR) M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2017): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.10 No.1 Maret 2017
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract,This research aimed to analyze the influence of board diversity is proxied by the board of commissioners and board of directors gendered female against Internet Financial Reporting (IFR).The population in this research are all manufacturing companies listed in Indonesia Stock Exchange in 2013. Based on purposive sampling method, the number of samples in this research as many as 102 manufacturing companies. Research hypothesis testing using multiple regression analysis with SMART PLS 2.0 M3.The results of hypothesis testing found that the commissioners gendered female and the significant negative effect on the Internet Financial Reporting (IFR). The board of directors gendered female no significant effect on Internet Financial Reporting (IFR).
PENGARUH INTERNET FINANCIAL REPORTING TERHADAP KEPUTUSAN INVESTASI (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 ) M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2017): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.10 No.2 September 2017
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract,This research aims to examine the effect of Internet Financial Reporting (IFR) on investment decisions. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016. Sampling of this research using purposive sampling method.This research independent variable is Internet Financial Reporting (IFR) measured with Internet Disclosure Index (IDI) (Spanos and Mylonakis, 2006), dependent variable is investment decision measured by market to book value of assets (Prapaska, 2012), control variable is firm size measured by the total natural logarithm of company asset (Puspitaningrum and Atmini, 2012; Siagian, et al.2013).The findings found evidence that Internet Financial Reporting (IFR) is unfavorable to investment decisions as well as firm size as a control variable influencing investment decisions.
PENGARUH PERTUMBUHAN PERUSAHAANDAN RISIKO PERUSAHAANTERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 September 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aimed to analyze the effect of the growth of the companyand the company's risk on the disclosure of Internet Financial Reporting (IFR). The population of this research is all manufacturing companies listed in Indonesia Stock Exchange in 2013. The research sample selection using purposive sampling method, the number of samples in this study as many as 102 companies. Research hypothesis testing using multiple regression analysis through the Smart PLS 2.0 M3. The results of hypothesis testing found evidence that the growth of the company and the company's risk did not significantly affect the disclosure of Internet Financial Reporting (IFR).
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013) M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 8 No 1 (2015): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.8 No.1 Maret 2015
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to analyze the influence characteristic board of commissioners on the disclosure of Internet Financial Reporting (IFR). Characteristic board of commissioners in this research proxied by board size, independent board and board of commissioners activity. The population in this research is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) Year 2013. Based on purposive sampling method, the number of samples in the research of 102 companies. Testing the research hypotheses using multiple regression analysis by SMART PLS 2.0 M3. Results of hypothesis testing indicate that board size a significant positive effect on the disclosure of Internet Financial Reporting (IFR). Independent board and board of commissioners activity had no significant effect on the disclosure of Internet Financial Reporting (IFR).
PENERAPAN CORPORATE GOVERNANCE INDEX TERHADAP NILAI PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2018): Dinamika Ekonomi Jurnal Ekonomi dan Bisnis vol. 11 No.1 Maret 2018
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to examine the effect of the implementation of Corporate Governance Index (CGI) on corporate value and company growth. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016. Sampling research using purposive sampling method. The independent variable in this research is the application of Corporate Governance Index (CGI) Siagian et.al (2013) and the dependent variable of this research is the company value measured by price to book value Siagian et.al (2013) and the growth of the company is measured by asset growth Kustono (2009). The results of the research found evidence that the implementation of Corporate Governance Index (CGI) has a significant effect on firm value. The implementation of Corporate Governance Index (CGI) has no significant effect on company growth.
CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN DENGAN INTERNET FINANCIAL REPORTING SEBAGAI VARIABEL INTERVENING M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2018): Dinamika Ekonomi Jurnal Ekonomi dan Bisnis vol. 11 No.2 September 2018
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research examines the influence of corporate governance on corporate value with Internet Financial Reporting (IFR) as an intervening variable.This research is based on agency theory proposed by Jensen and Meckling (1976) that between agent (management) and principal (shareholders) there will always be information asymmetry and trigger agency cost. The independent variable of corporate governance is measured by Corporate Governance Index (CGI) (Siagian et.al 2013), intervening variable is Internet Financial Reporting (IFR) measured by Internet Disclosure Index (IDI) (Spanos and Mylonakis, 2006; Puspitaningrum and Atmini, 2012 ) and the dependent variable is firm value measured by price to book value (Siagian et.al 2013) and control variable that is firm size measured by natural total logarithm of company asset (Puspitaningrum and Atmini, 2012; Siagian, et al.2013). The research population is all manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2016. The sample research using purposive sampling method. Statistical test tool uses path analysis. The results show that corporate governance directly affects the value of the company. However, the results of the testing of this study can not prove that Internet Financial Reporting (IFR) mediates the relationship between corporate governance on corporate value.
PENGARUH KEPEMILIKAN SAHAM DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013) M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2015): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.8 No.2 September 2015
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aimed to analyze the effect of stock ownership proxy for managerial ownership and possession blockholder and financial performance on the disclosure of Internet Financial Reporting (IFR). The population in this research are all companies listed on the Indonesia Stock Exchange in 2013. Based on the purposive sampling method, the number of samples in this research as many as 102 companies. Research hypothesis testing using multiple regression analysis via SMART PLS 2.0 M3. Results of hypothesis testing found that managerial ownership and possession blokholder significant positive effect on the disclosure of Internet Financial Reporting (IFR). Financial performance has no significant effect on the disclosure of Internet Financial Reporting (IFR).
PENGARUH STRATEGI BISNIS TERHADAP INTERNET FINANCIAL REPORTING DAN AGENCY COST SEBAGAI VARIABEL INTERVENING M. Riduan Abdillah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 1 Maret 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This reasearch aims to find empirical evidence about business strategies that directly influence the Internet Financial Reporting (IFR) and business strategies indirectly affect the Internet Financial Reporting (IFR) through agency cost as an intervening variable. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017. The sample of this research was taken by using purposive sampling method. The variable of this research consists of independent variables, namely the business strategy measured by the asset utilization efficiency (Warsini and Rossieta, 2013). The dependent variable, the Internet Financial Reporting (IFR), is measured by the Internet Disclosure Index (IDI) (Spanos and Mylonakis, 2006; Puspitaningrum and Atmini, 2012). Intervening variables, namely agency cost, are measured by ratio of operating expense divided by total sales per year (Ang, et al. 2000, Khan, et al. 2016). Control variables namely company size are measured by the natural logarithm of the company's total assets (Puspitaningrum and Atmini, 2012; Siagian, et al.2013). The results of this research find evidence that business strategies influence the Internet Financial Reporting (IFR) and Agency Cost mediate the influence of business strategies on Internet Financial Reporting (IFR).
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, KOMITMEN ORGANISASI DAN INTEGRITAS TERHADAP KINERJA AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI KALIMANTAN SELATAN M. Riduan Abdillah; Hasnan Ash-Shiddieqy; Gusti Azizussalam
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 2 September 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstrack This research aims to find empirical evidence that democratic leadership style, organizational commitment and integrity influence the performance of auditors in the Representatives of the Financial and Development Supervisory Agency (BPKP) of South Kalimantan Province. This research method is a quantitative method. The population of this study was the BPKP South Kalimantan BPKP Representative numbering 90 people. The determination of the sample of this study uses saturated samples. Data analysis using multiple linear regression with a significance level of 5% The results of this research find empirical evidence that democratic leadership style does not partially affect auditor performance, organizational commitment partially affects auditor performance and integrity does not partially affect auditor performance.
PENGARUH RISIKO PERUSAHAAN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018 M.Riduan Abdillah; Nurhasanah -
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The purpose of this research is to examine how the influence of company risk, audit quality and audit committee on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling in this research using purposive sampling method. Data analysis in this research used logistic regression. The results of this research found that company risk has a significant effect on tax avoidance while audit quality and audit committee have no significant effect on tax avoidance.
Co-Authors Abdul Muta Ali, S.E.I, M.H Andreawan, Anto Ardi Kurniawan Astia Putriana, Astia Bandi, Maulida Hirdianti Dr.Mufrida Zein, S.Ag, M.Pd Eni Suasri Farida Ariyana Gati Anjaswari Gati Anjaswari Gati Anjaswari Gati Anjaswari, S.ST, M.Ak Ghalih, Muhammad Gusti Azizussalam Hasnan Ash-Shiddieqy Indra Saputra Karolina, Karolina Laoli, Victorinus M. Rifani Adha Machfiroh, Ines Saraswati Mufrida Zein MUTA ALI, ABDUL Muthmainnah, Riyadatul Noor Amelia Noor Hayatie, Marliza Novi Yuniarti Nurhasanah - Nurmalina, Radna Penta Lestarini Pulungan, Faisal Fadly Rakhmi Ridhawati Riani Tami Rina Pebriana, Rina Rininda, Bella Puspita Rizki Amalia Afriana Rizky Aldi Setianda Salsa Bella Saraswati Machfiroh, Ines Sinaga, Ananda Sabrida Siti Rahmah Smith, Khalid Al Hadring Suwarno, Try Edi Yasir Hadiani Yuli Fitriyani