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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Apssai Accounting Review (ApAR) Jurnal Ekonomika Dan Bisnis
Azhari Sofyan
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PENGARUH RASIO PERPUTARAN KAS, RASIO PERPUTARAN PIUTANG DAN RASIO PERPUTARAN PERSEDIAANTERHADAP TINGKAT KEBUTUHAN MODAL KERJA BERSIH PERUSAHAAN (Studi Empiris Terhadap Perusahaan Industri Primer dan Perusahaan Industri Sekunder Yang Terdaftar di BEI Dana Fasily; Vince Ratnawati; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh rasio perputaran kas, rasio perputaran piutang dan rasio perputaran persediaan terhadap tingkat kebutuhan modal kerja bersih perusahaan industri primer dan perusahaan industri sekunder. Populasi pada penelitian ini adalah perusahaan industri yang terdaftar di BEI periode 2005-2010 dengan sampel penelitian yang terdiri dari 50 perusahaan industri primer dan 250 perusahaan industri sekunder yang akan diteliti secara terpisah. Jenis data yang digunakan pada penelitian ini adalah data sekunder, dengan menggunakan metode dokumentasi sebagai metode pengumpulan data. Variabel penelitian adalah variabel independen yang terdiri atas rasio perputaran kas, rasio perputaran piutang serta rasio perputaran persediaan dan variabel dependen yang terdiri atas tingkat kebutuhan modal kerja bersih. Teknik analisis data menggunakan SPSS statistik versi 17 melalui uji deskriptif data, uji normalitas dan uji regresi logistik. Hasil penelitian mengemukakan bahwa rasio perputaran kas, rasio perputaran piutang dan rasio perputaran persediaaan tidak berpengaruh terhadap tingkat kebutuhan modal kerja bersih pada perusahaan industri primer dan perusahaan industri sekunder yang terdaftar di BEI periode 2005-2010.Kata Kunci: Rasio Perputaran Kas, Rasio Perputaran Piutang, Rasio Perputaran Persediaan dan Tingkat Kebutuhan Modal Kerja Bersih
PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE, AKUNTABILITAS, DAN ETIKA TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Kantor Akuntan Publik di Provinsi Riau dan Kepulauan Riau) Ayu Ichwanty; Raja Adri Satriawan; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of competency, independency, due professional care, accountability, and ethics to audit quality on Public Accounting Firm (KAP) in Province of Riau and Riau Islands.The population in this study are all auditors who worked at the KAP in Province of Riau and Riau Islands. Sampling was conducted using a simple random sampling method and number of sampling is 40 respondents. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study proved that competency, independency, due professional care, accountability, and ethics significantly influenced to audit quality. Magnitude of the effect (coefficient determination) caused by competency, independency, due professional care, accountability, and ethics is 52,1% to dependent variable, while the remaining 47,9% is influenced by other variables not examined in this study.Keywords: Competency, Independency, Due Professional Care, Accountability, Ethics, and Audit Quality.
Analisis faktor-faktor yang mempengaruhi penerapan konservatisme dalam akuntansi (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2009-2011) Tri Novikasari; Kirmizi Ritonga; Azhari Sofyan
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 aimed to analyze the effect of consisted of managerial ownership structure, institutional ownership structure, the structure of public ownership, Leverage and Growth Opportunities on conservatism in accounting. This population is a manufacture company registered in Indonesian Stock Exchange in 2009-2011. There is 14 companies in the sample with purposive sampling technique.The Method of analysis used in this study is logistic regression with sofware SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for multiple regression analysis.The results of this study showed that the institutional ownership structure (sig=0,020; sig≤0,05) and Growth Opportunities (sig=0,039; sig≤0,05) effects on the conservatism in accounting. While the for managerial ownership structure (sig=0,973; sig≥0,05), the structure of public ownership (sig=0,854; sig≥0,05), and Leverage (sig=0,791; sig≥0,05) had no effect on the conservatism in accounting.Keywords : Managerial ownership structure, Institutional ownership structure, The structure of public ownership, Leverage, Growth Opportunities and Conservatism
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016. Wilda Yulika Maulitdia; Azwir Nasir; Azhari Sofyan
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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Abstract

This researchwas aimed to examine the factors that affect earnings management in manufacturing companies food and beverage sub-sector listed in Indonesia Stock Exchange 2013-2016. The technique of sampling using purposive sampling is the population used as sample in the study is the population that meets the criteria sample. From these criteria, we got sample of 9 food and beverage subsector companies in Indonesia Stock Exchange year 2013-2016. The analysis of this research using SPSS version 22.00. data analysis techniques to test hypotheses using multiple linear regression approach. The results of this research prove that the factors that affect earnings management (Deferred Tax Expenses, Current Tax Expenses, Profitability, and tax planning). Deferred Tax Expense has no significant effect to earnings management with value 0,839> 0,05, Current Tax Expense does not have significant effect to earnings management with value 0,993> 0,05, profitability has no effect to earnings management with value 0,379> 0,05, tax planning have significant effect to earnings management with value 0,002 <0,05. The result of determination coefficient of R2 found that 46,2% from independent variable in this research able to influence dependent variable, while the rest 53,8% influenced by other variable not examined in this research.Keywords : Earning Management, Deferred Tax Expense, Current Tax Expense, Profitability, and Tax Planning
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Solok) FANDRA YOVANO SYAFRION; Zirman Zirman; Azhari Sofyan
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 study aimed to examine the effect of the intern control system, local financial management, organization commitment and organization culture on the implementation of good governance of local government in Solok City. It was a quantitative research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Solok City. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 100 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary, Head of finance or the Head of administration and finance staff in each SKPD Solok City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management, organization commitment and organization culture has positive significant effect on the implementation of good governance with significant < 0.05.Keywords: good governance, intern control, financial management, organization commitment, organization culture
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, PENGALAMAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang Dan Medan) Antonius Bonny Marbun; Restu Agusti; Azhari Sofyan
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

The purpose of this study is to get an empirical proof that competence, independence, professionalism, work experience, and organizational commitment can affect the audit quality. Population of this study is all auditors who work at Kantor AkuntanPublik (KAP) and registered in Direktori Ikatan Akuntan Publik Indonesia (IAPI) 2011 on Sumatera Area. Total sample of this study was 92 auditors from Kantor Akuntan Publik on Pekanbaru, Padang, and Medan. The method of data analysis in this study is using Multiple Linear Regression. Result of first hypothesis study showing that competence is having an effect on audit quality. The second hypothesis showing that independence can have a positive effect on audit quality. Next hypothesis is hypothesis three, which shows that professionalism is also have a positive effect to the audit quality. Fourth hypothesis shows that work experience can give a good effect on audit quality. And the last hypothesis result showing that organizational commitment can have a positive effect for the quality of audit. The result of calculation adjusted R²is 0,445. Thus, variable can explained that competence, time independences, auditors independences effect of 44,5%. And the rest of 56% is influenced by other variables which are not observed in this study.Keywords: Competence, Independence, Professionalism, Work Experience, Organizational Commitment and Audit Quality.
PENGARUH PENGALAMAN, BEBAN KERJA, DAN PELATIHAN TERHADAP SKEPTISME DAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Pada Auditor di BPKP Perwakilan Provinsi Riau) Ulfa Novita; Andreas -; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the direct effect of audit experience, workload, training and skepticism to fraud detection ability of auditors, and also indirect effect of audit experience, workload, and training to fraud detection ability of auditors with skepticism as intervening variables. Collecting data of this study using a questionnaire submitted auditors who work at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Riau Province Representation. A total respondents used in this research is 48 respondents. Data analysis for hypothesis test was done with Partial Least Square (PLS). Result of this study give evidence that experience, workload, and training have significantly effect toward skepticism; training and skepticism have direct effect toward fraud detection ability of auditors, didn’t find direct effect of experience and workload toward fraud detection ability of auditors; experience, workload, and training have indirect effect toward fraud detection ability of auditors through skepticismKeywords: experience, workload, training, professional skepticism, and fraud detection ability of auditors
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan: Studi Pada Perusahaan Pertambangan Azhari Sofyan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.579

Abstract

This study aims to examine the relationship between good corporate governance and firm value. Companies that implement good governance will experience a change in image and increase in company value. Good corporate governance is expected to present a balance between various interests that can realize profits for the company. The population in this study are mining companies listed on the Indonesia Stock Exchange, Philippine Stock Exchange, and Hanoi Stock Exchange in 2016-2020, totaling 82 companies. The sample selection technique in this study used a purposive sampling method, which met the research sample criteria, namely 72 companies during the 2016-2020 period. The results of the study show that the variables of managerial ownership, institutional ownership, and independent commissioners have a significant effect on the value of mining companies listed on the Indonesia Stock Exchange, the Philippines Stock Exchange, and the Hanoi Stock Exchange for the 2016-2020 period. However, the audit committee has no significant effect on the value of mining companies listed on the Indonesia Stock Exchange, Philippine Stock Exchange and Hanoi Stock Exchange for the 2016-2020 period.
PENGHINDARAN PAJAK, TRANSFER PRICING, MEKANISME GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Rahmawati, Anisa Jasni; Novita Indrawati; Al Azhar L; Sofyan, Azhari
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.73

Abstract

This study aims to analyze the effect of transfer pricing, good corporate governance, corporate social responsibility, and the return on assets on tax avoidance in mining companies in Indonesia. The sample in this study was 19 mining companies selected using a purposive sampling method. Data were analyzed using multiple linear regression. The study’s results prove that the mechanism of good corporate governance has a significant negative effect on tax avoidance. Moreover, corporate social responsibility has a significant positive effect on tax avoidance. Meanwhile, transfer pricing and return on asset returns have no effect on tax avoidance. This research suggests that corporate social responsibility needs to be considered as an indicator in disclosing tax avoidance practices, while good corporate governance can have a positive impact on preventing companies from committing tax avoidance.
Co-Authors ', Ariyadi ', Zirman Al Azhar L Aldeya Veronica, Aldeya Amir Hasan Amries Rusli Tanjung Andreas - Antonius Bonny Marbun Ayu Ichwanty Ayu Susanti Azwir Nasir Bambang Prasetio Dana Fasily Derli Manalu, Derli FANDRA YOVANO SYAFRION Frans Julius P.S Ifany Arfa Unnisa Irham - Kennedy -, Kennedy Kirmizi Ritonga Meiliza Celara Angela Putri Melinda Rosita Mochammad Imron Awalludin Muhammad Nobel Darmansyah Novita Indrawati Nur Azlina Nurazlina Nurazlina Nurazlina Nurazlina, Nurazlina Putri, Harmi R. Adri Satriawan Surya Rahmawati, Anisa Jasni Raja Adri Satriawan Reida wulan hudany, Reida wulan Restu Agusti Richa Senjari, Richa Rita Anugerah Sulistyo - Taufeni Taufik Tri Novikasari Ulfa Novita Utama, Reno Julia Veven Ertanto, Veven Vince Ratnawati Wilda Yulika Maulitdia Winda Putri Ayunda Yuni Lestari Zirman &#039; Zirman Zirman