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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial IJEBA (International Journal of Economic, Business & Applications) Bilancia : Jurnal Ilmiah Akuntansi Akuntansi Bisnis & Manajemen (ABM)
Emrinaldi Nur, Emrinaldi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Naula Oktaviani, Rona; Nur, Emrinaldi; Ratnawati, Vince
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.839 KB) | DOI: 10.31258/sorot.10.1.36-53

Abstract

ABSTRACT This study aims to demonstrate empirically how the influence of good corporate governance, earnings quality and earnings management, and to investigate whether corporate governance affects the quality of earnings through earnings management as an intervening variable. The data used in this study were obtained financial data from the financial statements of each company and a sample of the book Indonesian Capital Market Directory. The analysis method is path analysis using multiple regression with SPSS version 21. The population used in this study is manufacturing company listed on the Indonesia Stock Exchange in 2009-2012, with a total sample of 64 companies. This research found that the variable institutional ownership, board of directors, and audit committees have a significant effect on earnings management, while managerial ownership and board of directors has no significant effect on earnings management. Good corporate governance variables on earnings quality (institutional ownership, managerial ownership, board of commissioners, board of directors and audit committees) affect the results significantly. Earnings management significantly influence the quality of earnings. The relationship of good corporate governance variables in this case only institutional ownership, board of directors and audit committees have a significant effect on the quality of earnings through earnings management as an intervening variable, while managerial ownership and the board had no significant effect.
Pengaruh IFR dan Mekanisme CG terhadap Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening Zarviana, Resi; Nur, Emrinaldi; Indrawati, Novita
SOROT Vol 12, No 1 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.529 KB) | DOI: 10.31258/sorot.12.1.25-39

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pelaporan keuangan berbasis internet (internet financial reporting–ifr) dan mekanisme corporate governance terhadap nilai perusahaan dengan kualitas laba sebagai variabel intervening (studi empiris pada perusahaan yang terdaftar dalam indeks kompas 100 tahun 2014). Penelitian dilakukan pada perusahaan yang terdaftar dalam Indeks Kompas 100 tahun 2014 dengan teknik pengambilan sampel secara purposive sampling. Teknik analisis data menggunakan metode path analysis yang dibantu komputer menggunakan software SPSS 19.0 for Windows. Hasil penelitian menunjukkan variabel content, timeliness, technology, kepemilikan institusional, kepemilikan manajerial, komisaris independen komite audit dan kualitas laba berpengaruh secara langsung terhadap nilai perusahaan sedangkan user support tidak berpengaruh secara langsung terhadap nilai perusahaan. Dan variabel content, timeliness, technology, kepemilikan institusional, komisaris independen, dan komite audit berpengaruh secara langsung terhadap kualitas laba sedangkan kepemilikan manajerial dan user support tidak berpengaruh secara langsung terhadap kualitas laba. Serta variabel content, timeliness, technology, kepemilikan institusional, komisaris independen dan komite audit berpengaruh secara tidak langsung terhadap nilai perusahaan melalui kualitas laba sedangkan user support dan kepemilikan manajerial tidak berpengaruh secara tidak langsung terhadap nilai perusahaan melalui kualitas laba sebagai variabel intervening.
PENGARUH RISIKO BISNIS, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDOENSIA TAHUN 2013 – 2015) Ramaiyanti, Sinta; Nur, Emrinaldi; Basri, Yesi Mutia
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.819 KB) | DOI: 10.31258/je.26.2.p.65-82

Abstract

This study aims to determine the effect of business risk, dividend policy and firmsize partially to financial performance. Furthermore, this study also examines the role of capital structure as the mediation of the relationship between business risk, dividend policy and firm size with financial performance. Population in this research is a manufacturing company listed on Indonesia Stock Exchange (IDX) between the years 2013 to 2015 has been used.. The sampling method used in this study is purposive sampling, so that obtained 71 samples. This study uses secondary data obtained from the website of Indonesia Stock Exchange and Bank Indonesia. The statistical method used to test the research hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program.The result of this research proves that business risk, dividend policy has a negative and significant effect on capital structure, while firm size has a positive and significant effect on capital structure. Then the capital structure has a negative and significant effect on financial performance.Business risk has positive and significant effect to financial performance whille dividend policy and firm size has no effect to financial performance. Furthermore, business risk, dividend policy, and firm size partially affect the financial performance through the capital structure.
The Effect of Market Timing Ability, Stock Selection Skill and Risk Levels on Sharia Stock Mutual Funds Performance with The Inflation Level as A Variable of Conditional and Unconditional Models in Period 2015-2017 Merti, Dona; Nur, Emrinaldi; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.40

Abstract

The research aims to examine The Influence of market timing, stock selection skill and level risk to performance of equity funds with inflation as intervening variable. Object of thisresearch are secondary data is data that NAB is a sample of 2015-2017 in the form of daily data which are sixty data of equity funds. That data are analyzed by multiple regression method and SPSS program version 21. The variables were examined are influence of market timing,stock selection skill and level risk to performance of equity funds with inflation as intervening variable. The results of this research showed that market timing ability, stock selection skill and level riskhave effect to inflationwith significance, market timing, stock selection skill and level risk also have effect to performance of equity funds with significance, but with inflation as intervening variable only market timinghas an effect to performance of equity funds neither for stock selection skill to performance of equity funds. The results of this research also showed that the significance is under 0,05, which means the effect is well-strong. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as fund size and level return.
Tata Kelola, Tekanan Luar, Dan Kinerja Keuangan terhadap Integritas Laporan Keuangan (Corporate Governance, External Pressure, and Financial Performance on Integrity of Financial Statements) Nizam, Fahrul; Nur, Emrinaldi; Supriono, Supriono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1103

Abstract

This study aims to analyze the effect of good corporate governance, external pressure and financial performance on the integrity of financial statements. Empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Using 75 samples of companies with the selection using purposive sampling. Using the SPSS program to test the data analysis, namely multiple linear regression and classical assumption test. The results of the study indicate that audit tenure and leverage have no effect on the integrity of financial statements. Institutional ownership, independent commissioners, audit committees, and profitability have a significant effect on the integrity of financial statements.
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)
Co-Authors Azwir Nasir Eka Fitriani Merti, Dona Nasrizal, Nasrizal Nizam, Fahrul Novita Indrawati Oktaviani, Rona Naula Ramaiyanti, Sinta Supriono Supriono Vince Ratnawati Yesi Mutia Basri Zarviana, Resi