Article Per Year (5 Year)
p-Index From 2021 - 2026
8.317
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Poli Rekayasa JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Accounting and Investment J-EBIS (Jurnal Ekonomi dan Bisnis Islam) IKRA-ITH Informatika : Jurnal Komputer dan Informatika Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Manutech : Jurnal Teknologi Manufaktur Jurnal Teknik Mesin Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Barelang The Indonesian Journal of Accounting Research EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Eksplorasi Akuntansi (JEA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) UNES Journal of Swara Justisia Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi AKTIVA Jurnal BILAL: Bisnis Ekonomi Halal Jurnal Riset Akuntansi dan Bisnis Indonesia Dulang: Jurnal Pengabdian Kepada Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Accounting Management Business and International Research Journal of Artificial Intelligence and Digital Business International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Journal of Management Accounting, Tax and Production Journal Economic Excellence Ibnu Sina Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation IJIMCE : International Journal of Innovation in Mechanical Construction and Energy As-Syirkah: Islamic Economic & Financial Journal JAPEPAM, Jurnal Pengabdian kepada Masyarakat Ascendia: Journal of Economic and Business Advancement Jurnal Ilmu Ekonomi dan Bisnis Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Nasirwan Nasirwan
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Transportation Other

Published : 73 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018) Sitanggang, Sri Ningsih; Ikhsan, Arfan; Nasirwan, Nasirwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1235

Abstract

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.
The Effect of Accounting Information and Organizational Culture on Decision Making Teresa Paulina Sihombing; Nasirwan Nasirwan; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.800

Abstract

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia
Co-Authors -, Nasrullah - Adriansyah Adriansyah Afriyani, Sicilia Aina Edi Putri Amalia Akita Amelia Kartika Amelia, Firly Amyra Putri Wahyuzan Andri Zainal Anggriyani Anggriyani Anggriyani, Anggriyani Arfan Ikhsan, Arfan Atika Azwah Mrp AW, Jumaiadi Ayu Utami, Widya Azizul Kholis Azizul Kholis, Azizul Balqis Zhofayra Alya Banjarnahor, Josephin Kezia Berlin Agung Prakasa Daeli Bhayangkara, Andika Candra Mayana, Hendri Cantika Olivia Yapardi Chatarina Umbul Wahyuni Christine Pandiangan Cindy Aryani Putri Debby Mutiara Siregar Debora Desnia Desita Sari br Sinulingga Desmarita Leni Desnia, Debora Dewi Urip Wahyuni Dian Juliani Diva Eldora Purba Dwi Ramadani, Mutiara Elisma, Netri Elvis Adril - Erny Luxy D. Purba Fadhlurrahman, Zaki Fadil Azury Farega Rambe Fadila Putri Fadilah, Alif Rifqi Fahmi Fahreza FAJAR SETIAWAN Fajri Arsyah, Ahmad Hasnul Fauziah Hanum Felysha Nainggolan Fira Aisyah Meilani Firly Amelia Fitrah Maulidiyah Ginting, Aisah Br Hanif Haris Haris hasan, samsurijal hasyim, hasyim Herkules Hery Widijanto Hidayat, OK Sofyan Humaira, Ella Ichlas Nur Insani, Farhan Filza Irfan Irfan Ivana Paskanita Sidauruk Julius Andhika Prasetyo Julnaidi - - Jumyetti Jumyetti Junaidi - - Kafka Nafisa Kevin Jeremi Doniartha Saragih Khairul Amri Lubis, Anggi Zahwa Yunita Lubis, Jey Bremana Ramadhan M. Arsyadi Ridha Maimuzar Maimuzar Manalu, Christina Manurung, Joy Fenika Marbun, Patricia Yosephine Syahrani Maulidiyah Lubis, Fitrah Maura Rahma Azzahra Maureen Christy A.Br. Simarmata Mhd Rizki Akbar Muchlisinalahuddin Muhammad Rafly Dwi Desta Muhammad Ridha Habibi Z MUHAMMAD YUSUF Muhammad Yusuf Harahap Mulyadi Mutiara Dwi Ramadani Nabila Tijani Nabila Tijani Tharifa Nabila Tijani Tharifah Nabila Tijani Tharifah Nadya Prananda Najwa Azzahra Naomi Austin Situmorang Nastiar Saputra Rangkuti Naswa Aprillia Putri Natalia Sitorus Natasya Angel Panjaitan Nisha Marina Nofriadi Nofriadi Nota Effiandi Noverandi Simbolon Novika Sarmauli Panggabean Nuh Yabest Sinaga Nurul Hasanah Nusyirwan Nusyirwan Olyvia Margaretha Banjarnahor Padli Raisman Akbari Pandu Abdi Salam Panjaitan, Audyla Arsuka Pasaribu, Benediktus Hasoloan Priyanda, Eko Purba, Rahel Puspita, Azzahra Yuni Putra Hadiwinata Putri Ani Putri Wulandari Nasution Putri, Naswa Aprillia Rafina Wildaniah Ragriva Br Bangun Rahel Lorensa Siburian Rahmi, Nurfitri Rahwani, Diba Ameilia Raihan Ananda Azma Rakhmad Bahagia Rakiman Rakiman Rakiman Rakiman Rama, Hilfama Ramadani Safitri Ramza, Robi Ribka Melisa V Manullang Riki Rahman Rina Noni Hutajulu Rina Rina Rindiani, Chintia Rivanol, Rivanol Rizky Rasya Pratama Nasution Romaryo Situmorang Ruzita Sumiati Sabathya Candy br. Nababan Saif Hadid Alkhairi Salsabila, Syafira Sanjani, Ahmad Saparuddin Siregar Saputra, Krisna Nanda Saputra, Rio Seniman Hati Zebua Shah Zada, T. Muhammad Sibarani, Choms Choms Gary Ganda Tua Sibarani, Christy Amelia Rotua Sihombing, Andico Julius Silalahi, Tauada Sinaga, Desy Amelia Sipahutar, Bela Putri Saqina Sir Anderson Sir Anderson Siregar, Masjamilan Sitanggang, Endang Maya Sari Sitanggang, Sri Ningsih Siti Sri Wahyuni Siti Sri Wahyuni Situmeang, Chandra Situmorang, Efita Natasya Situngkir, Gomgom Sorta Novalinda Tambunan Sri Elfani Aulia Polem Stefany N. I Nababan Suhandi Suhandi Sulaiman Lubis Syafira Salsabila Syahmi Edi Syu'aib, Syu'aib syukri syukri Tamara Munjihatu Tazkiyah Ashal Tapi Rumondang Sari Siregar Tarigan, Darryl Galed Suranta Tauada Silalahi Teresa Paulina Sihombing Tiffany Aprilia Tri Wibowo - Tria Wulandari Utami, Widya Ayu Verani Sinurat Verdian, Riza Vina Ocdasyanti Wahyuni, Siti Sri Yazdan Galih Yazmendra Rosa Yenni Sipahutar Yermiana, Vaskha Yessi Octavia Yitro Carol Nduru Yuli Y Yuli Yetri Yuliarman Yuliarman Zamhir Basem Zebua, Dwi Fadhillah Apriliana Zulfikar - - Zulhendri Zulhendri Zulher Zulher