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All Journal Jurnal Ekonomi The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal RAK (Riset Akuntansi Keuangan)
Zirman Zirman, Zirman
Riau University
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertanian yang terdaftar Di Bursa Efek Indonesia Periode Tahun 2013 – 2015) Gultom, Calvin Pembri; Zirman, Zirman; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to investigate the influence of good corporate governance toward the activity of tax avoidance at agriculture companies which are registered in Indosesia Stock Exchange (BEI) in 2013-2015. The populations of this research are companies which have been officially registered in Bursa Efek Indonesia in 2013-2015. The samples were chosen by administrating purposive sampling methods. Thus, there are 45 samples selected. This study utilized doubled linear analysis by employing SPSS 24.0. The result of this study showed that there was significant influence on good corporate governance proxy which was the percentage of managerial ownership, the independent board of commissioners, toward the tax avoidance activity which was proxied with the Effective Tax Rate (ETR). In addition, the result of this research also demonstrated that the tax avoidance activity was not significantly influenced by the audit quality as well as audit committee.Keywords : managerial ownership, independent commissioner, audit quality, audit committee, good corporate governance, Effective Tax Rate (ETR)
PENGARUH UKURAN KAP, OPINI AUDIT, KESULITAN KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Azalia, Rahmanita; Zirman, Zirman; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study examines to the influence of KAP size, audit opinion, financial distress, and tclient size against the auditor switching. The population was the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015, and the sample in this study with certain criteria, so that it obtained 12 companies as samples. The data collected with the financial report of the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015. The method of analysis used is multiple logistic regression. The independent variable in this study is the KAP size, audit opinion, financial distress, and client size using variable dummy. While the dependent variable is the auditor switching is also measured using a variable dummy. Based on the results of the analysis indicate that the KAP size has impact on the auditor switching, audit opinion has impact on the auditor switching, and the financial distress and client size no impact on the auditor switching. The most dominant variable influencing the auditor switching is KAP size because it has a beta value of 0.075 standard coefficient.Keywords : KAP size, audit opinion, finacial distress, client size, auditor switching.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Anriva, Yasya Dwi; Zirman, Zirman; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to determine the effect of human resource, information technology, and internal control to the quality of reporting on Indragiri Hulu Regency in 2017. The methods used in this research was multiple linear regression. The sampling methods used waspurposive sampling which counted 32 Regional Work Unit with 96 total respondents. Data collected by distributing quetionaires to 96 respondents working in 32 Regional Work Unit in Indragiri Hulu Regency, but only 81 questionnaires were returned and can be processed. The results of the hypothesis test showed that human resource has significant effect on the quality of reporting with 0.018, 0.000, and 0.000 significance. The influence of human resource has significant effect on the quality of reporting is 63.6% while the remaining 36.4% is influenced by other variables.Keywords : human resource, information technology, internal control, quality of reporting.
PENGARUH PROFESIONALISME, KEPUASAN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak KPP Pratama Bangkinang, KPP Pekanbaru Senapelan, KPP Pratama Pekanbaru Tampan, dan KPP Madya Pekanbaru) Matheus, Evan; Zirman, Zirman; Safitri, Devi
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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This research objective was examined the influenceof profesionalism, job satisfaction, motivation and work environment on the performanxe tax inspectors (study of tax inspectors in kpp pratama bangkinang, kpp prarama pekanbaru senapelan, kpp pratama pekanbaru tampan, kpp madya pekanbaru)The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Pratama Bangkinang, KPP Pratama Pekanbaru Senapelan, KPP Pratama Tampan, and KPP Pratama Madya Pekanbabru.The sampling method used in this study census method. The sample used in this study were60 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21.The results of this studyprofesionalism, job satisfaction, motivation and work environmentis showed influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 89% of the dependent variable, while the remaining 11% is influenced by other independent variabel that are not observed in this study.Keywords: Profesionalism, job satisfaction, motivation and work environment.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) BR Panggabean, Risa Mewanda; Zirman, Zirman; Rofika, Rofika
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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This study aimed to determine the influence of size, leverage, profitability, capital intensity ratio, inventory intensity ratio and independent commissioner ratio to the Effective tax rate (Empirical Study on Manufacturing Companies listed in Indonesia Stock Exchange 2014-2016). This study using purposive sampling technique in which study took company file manufacture listed on the Stock Exchange in the period 2014-2016. The population is research were 144 companies with a selected sample of the sample is based on researchcriteria as many as 171 companies sampled. Multiple regresion is used to test the hypothesis. After it was tested by using SPSS version 22. The results of this study declare that the size has a impact on the effective tax rate at P<0,05 (P=0,010), leverage has a impact on the effective tax rate at P<0,05 (P=0,002), and capital intensity ratio has a impact on the effective tax rate at P<0,05 (P=0,049). While profitability has doesn’t impact on the effective tax rate at P<0,05 (P=0,948) , inventory intensity ratio has doesn’t impact on the effective tax rate at P<0,05 (P=0,197) , and independent commissioner has doesn’t impact on the effective tax rate at P<0,05 (P=0,658). Adjusted R Square shows the value of 0,123. It means that 12,3% change in the effective tax rate is affected by the determinant variables in the model. The small coefficient of determination in this study is caused by the independent variables tested that have a little relationship to the dependent variable.Keywords: Effective Tax Rate, Corporate Size, Leverage, Profitability, Intensity of Fixed Assets, Inventory Intensity Ratio and Independent Commissioner
PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2013-2016) Daratika, Duma; Zirman, Zirman; Rusli, Rusli
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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This research aims to determine the effect of audit tenure and size company, to the acceptance of Audit Report Lag with Public Accounting Firm’s Reputation as a moderate. The samples of this research are mining companies which listed on the Indonesia Stock Exchange (BEI) in 2013 to 2016. The population of this research are 37 companies. Based on purposive sampling method, the total of final samples are 148 samples. Analysis of data is carried out using multiple regression method wth the aid of SPPS version 17 computer program. The result of this research before moderating show that audit tenure and firm size are significant influence on audit report lag. And Public accounting firm’s reputation proved to moderate the effect of company size on audit report lag while Public accounting firm’s reputation do not give contribution to affect audit tenure to minimize audit report lag.Keywords : audit tenure, firm size, public accounting firm’s reputation, audit report lag.
Pengaruh Informasi Akuntansi Dan Non Akuntansi Terhadap Kecenderungan Underpricing : STUDI PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING ( IPO ) DI BURSA EFEK INDONESIA ', Zirman; Darlis, Edfan
Jurnal Ekonomi Vol 19, No 01 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.636 KB) | DOI: 10.31258/je.19.01.p.%p

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari informasi akuntansi dan non akuntansi yangmempengaruhi underpricing. Variabel dependen yang disajikan dalam penelitian ini adalahunderpricing. Dan ROA, leverage financial, ukuran perusahaan, reputasi underwriter, reputasi auditor,dan umur perusahaan sebagai variabel independen dalam penelitian ini.Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling yaitusampel yang dipilih dari populasi berdasarkan kriteria tertentu. Sampel yang digunakan adalahperusahaan yang melaksanakan IPO di Bursa Efek Indonesia. Analisis yang digunakan dalampenelitian ini adalah statistik deskriptif, uji normalitas data, uji asumsi klasik dan analisis berganda.Hasil penelitian menunjukkan bahwa ROA, financial leverage, ukuran perusahaan, reputasi auditor,dan umur perusahaan tidak berpengaruh terhadap underpricing. Hanya variabel reputasi underwriteryang merupakan informasi non akuntansi berpengaruh secara signifikan terhadap underpricingdengan tingkat signifikansi α = 0.002%. Dari analisis regresi dapat diketahui bahwa nilai adjusted Rsquare sebesar 0.387 (38.7%). Hal ini menyatakan kemampuan menjelaskan variabel ROA, financialleverage, ukuran perusahaan, reputasi underwriter, reputasi auditor, dan umur perusahaan terhadapunderpricing besar yaitu 38.7%, sedangkan sisanya sebesar 61.3% dipengaruhi oleh variabel lain.
PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN, KOMPETENSI DAN INTEGRITAS TERHADAP KUALITAS HASIL AUDIT (STUDI PADA BPKP PERWAKILAN PROVINSI RIAU) Zarefar, Arumega; Zirman, Zirman
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.244 KB) | DOI: 10.31258/je.24.1.p.15

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruhindependensi, obyektifitas, pengalaman, kompetensi dan integritas audi torterhadap kualitas hasil audit auditor di BPKP Perwakilan Riau. Populasipenelitian ini adalah seluruh auditor yang bekerja pada BPKP PerwakilanRiau. Seluruh populasi dijadikan sampel penelitian. Data yang diperolehdianalisis dengan Regresi dengan menggunakan program SPSS.Sebanyak 119 kuesioner yang disebar kepada auditor-auditor yang bekerja diBPKP Perwakilan Provinsi Riau, dan 104 kuesioner yang dapat diolah (87%).Hasil penelitian menunjukkan integritas berpengaruh terhadap kualitas hasilaudit. Sedangkan independensi, obyektifitas, pengalaman, kompetensi tidakberpengaruh terhadap kualitas hasil audit.
PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2016) Eka, Lestari fitri Mardiana; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of corporate governance, excecutivecharacters, firm size, and leverage on the extent of tax avoidance with proxy book taxgap. The population in this study is the Registered Minning companies in IndonesiaStock Exchange in 2012 until 2016. The sample was determined by the purposivesampling method and obtain 30 companies. Type of data used was secondary dataobtained from www.idx.co.id or corporate websites. The method of analysis used ismultiple regression analysis. The results of study show that institusional ownership hassignificant effect on tax avoidance, where the significant value are 0,026<0,05. Qualityauditte has significant effect on tax avoidance, where the significant value are0,028<0,05.Independent commisaries has a significant effect on tax avoidance, where thesignificant value are 0,121>0,05. Audit commite has no significant effect on taxavoidance, where the significant value are 0,021<0,05. Exchecutive charachters hassignifikan effect on tax avoidance, where the significant value are 0,512>0,05. Firm sizehas significant effect on tax avoidance, where the significant value are 0,040<0,05.Leverage has no significant effect on tax avoidance, where the significant value are0,036<0,05.Keywords : corporate governance, exchecutive charachters, firm size, leverage, and taxavoidance.
PENGARUH PAJAK, UKURAN PERUSAHAAN, TUNNELING INCENTIVE, DEBT COVENANT, EXCHANGE RATE, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Pada Tahun 2014-2017) Mandasari, Gusrina Putri; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to obtain empirical evidence regarding the effect oftax, company size, tunneling incentive, debt covenant, exchange rate, and foreignownership of the company's transfer pricing decisions.The population in this study are allmanufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. Sampling method with purposive sampling technique, with samples thatmeet the criteria of 30 companies for 4 years, the total sample is 120 samples. Testing thehypothesis in this study using logistic regression with the support of SPSS 22 versionsoftware. The results of the study prove that (1) tax have an effect on transfer pricing at asignificance level of 0.016<0.050, (2) debt covenants have an effect on transfer pricing ata significance level of 0.046<0.050, and (3) an exchange rate have an effect on transferpricing at a significance level of 0.011<0,050, (4) company size has no effect on transferpricing at a significance level of 0.058>0.050, (5) tunneling incentive has no effect ontransfer pricing at a significance level of 0.284>0.050, and (6) foreign ownership has noeffect on transfer pricing with a significance level of 0.679>0.050.Keywords : Tax, Company Size, Tunneling Incentive, Debt Covenant, Exchange Rate,Foreign Ownership, Transfer Pricing
Co-Authors Al Azhar A Amanda, Serly Anriva, Yasya Dwi Ariza, Dzihni Azalia, Rahmanita BR Panggabean, Risa Mewanda Daratika, Duma Devi Safitri Edfan Darlis Eka Hariyani Eka, Lestari fitri Mardiana Gultom, Calvin Pembri Mandasari, Gusrina Putri Matheus, Evan Meilda Wiguna Mudinillah, Adam Nizar Zulmi R. Muhammad Rozi R. Rusli Rofika Rofika, Rofika Sri Indriani Supriono Supriono Yena Repwita, Yena Repwita Yesi Mutia Basri Yohannes, Silaban Ferdiansyah Yundari, Yundari Zarefar, Arumega