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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan JURNAL PENDIDIKAN TAMBUSAI International Journal of Economics Development Research (IJEDR) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM)

Darwis, Herman

Fakultas Ekonomi Dan Bisnis Universitas Khairun

Author-ID : 755700

Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document

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Articles

CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Herman Darwis
Jurnal Keuangan dan Perbankan Vol 13, No 3 (2009): September 2009
Publisher : University of Merdeka Malang

The research aimed to provide empirical evidence that corporate governance implementation,managerial ownership, institutional ownership, board of executive, and independent executiveaffected corporate performance. Population of the research was companies listed at IndonesianStock Exchange (ISX) between 2006 2008; sampling method used was purposive sampling as well asmultiple regression analysis. The result showed the implementation of GCG affected corporate performance.This meant that if the listed companies at BEI and have been surveyed by IICG implement agood corporate governance, the performance would increase. The higher corporate governance wasmeasured by corporate governance index perception, the higher corporate obedience and result ina good corporate performance. Institutional ownership affected corporate performance. The greaterinstitutional share ownership, the better corporate performance. The result showed that controlfunction from the ownership did determine improving corporate performance. Managerial ownership,board of commissioner, and commissioner independent did not affect corporate.

UKURAN PERUSAHAAN, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN HIGH PROFILE DI BEI Herman Darwis
Jurnal Keuangan dan Perbankan Vol 13, No 1 (2009): January 2009
Publisher : University of Merdeka Malang

This study aimed to give empirical evidence that company size, profitability andfinancial leverage influenced social responsibility disclosure. Research finding proved thatcompany size significantly and positively influenced corporate social responsibility disclosure.It was based on agency theory that the bigger a company was the bigger its agency cost was.To reduce such agency cost, a company tended to disclose information extensively. Companysprofitability had negative and insignificant association. This study was in conflict with legitimacytheory that profitability had a negative influence to corporate social responsibility disclosure.Financial leverage had no influence to corporate social responsibility disclosure. This studyfailed to support agency theory that predicted a company with higher leverage ratio woulddisclose more information because agency cost of a company with such capital structure wouldbe higher.

MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI Herman Darwis
Jurnal Keuangan dan Perbankan Vol 16, No 1 (2012): January 2012
Publisher : University of Merdeka Malang

The objective of study was to provide empirical evidence of the influence of earnings management on corporatevalue. Managerial ownership affected the relationship between earning management with corporate values,and institutional ownership affected the relations between earning management to the corporate value.Thepopulation of this study was manufacturing companies listed on the Indonesia Stock Exchange, the observa-tion period from the year 2008-2010. The technique used was purposive sample with the analysis method usedwas a simple regression for hypothesis one, and moderate analyst regression for hypotheses two and three. Thestudy found that earnings management had no effect on corporate value. Managerial ownership did not affectthe relationship between earnings management to corporate value. Institutional ownership affected the rela-tionship between earnings management to corporate value. Ownership of shares held by institutional partiescould weaken the influence of earnings management on corporate value. It was because the institutional own-ership could control the company more closely so that the possibility of management performed earningsmanagement could be reduced.

MODERATION OF INTERNAL CONTROL SYSTEM IN THE RELATIONSHIP BETWEEN INTERNAL AUDITOR COMPETENCE AND ORGANIZATIONAL JUSTICE OF FRAUD PREVENTION Sitti Marwa Kharie; Herman Darwis
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 9, No 1 (2020): Nominal April 2020
Publisher : Yogyakarta State University

This research aimed to known the effect of internal auditor competence and the justice organization toward prevention of fraud with internal control system as moderate variable. The population of this research is Government Internal Controlling (APIP) in Inspektorat of North Moluccas. The method of taken sample is used multistage sampling. The technique which used to examine the hypotesa is simple regression and examine moderate variable used absolute difference value test.The result of this research is to show that internal auditor competence affect to prevention fraud justice organization is not affect to prevention fraud, internal control system can moderate internal auditor competence to prevention fraud, while the justice organization is not affect to prevention fraud which moderated by internal control system.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN Herman Darwis; Meliana Meliana
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 2 (2020): JEAMM
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Manfaat yang dapat di peroleh bagi pemerintah daerah agar lebih menyadari pentingnya laporan keuangan sebagai alat untuk mengawasi dan menilai kinerja keuangan secara lebih baik. Bagi masyarakat, hasil penelitian ini diharapkan dapat membantu mendeteksi tingkat transpransi dan akuntabilitas pengelolaan keuangan dan mendorong agar lebih berpartisipasi dalam mengawasi serta mendorong peningkatan kinerja keuangan daerah. Hasil Penelitian ini diharapkan dapat bermanfaat sebagai referensi untuk menambah pengetahuan mengenai pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif, berupa hubungan sebab akibat (asosiatif). Penelitian asosiatif merupakan salah satu bagian penelitian ex–post facto karena peneliti tidak memanipulasi keadaan variabel yang ada. Penelitian ini rencananya akan memakan waktu selama 6 bulan dan menggunakan teknik pengumpulan data dengan kuesioner yang disebarkan kepada responden. Populasi dari penelitian ini adalah para pegawai yang ada di bagian keuangan pada setiap OPD kota Ternate. Tehnik sampling yang digunakan adalah proporsional random sampling. Tehnik analisa data yang digunakan adalah analisis regresi linier berganda.Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Laporan keuanganThis study aims to provide empirical evidence of the influence of the use of information technology and internal control systems on the quality of financial statements. The benefits can be obtained for local governments to be more aware of the importance of financial reports as a tool to better monitor and assess financial performance. For the community, the results of this study are expected to help detect the level of transparency and accountability in financial management and encourage more participation in monitoring and encouraging improvements in regional financial performance. The results of this study are expected to be useful as a reference to increase knowledge about the influence of the use of information technology and internal control systems on the quality of financial statements. This research uses quantitative research methods, in the form of causal (associative) relationships. Associative research is one part of ex-post facto research because researchers do not manipulate the state of existing variables. This research is planned to take 6 months and use data collection techniques with a questionnaire distributed to respondents. The population of this study is the employees who are in the financial section in each OPD Ternate city. The sampling technique used is proportional random sampling. The data analysis technique used is multiple linear regression analysis.Keywords: Utilization of Information Technology, Internal Control Systems, Quality of Financial Statement

Pengaruh Self Assessment System, Pemeriksaan Pajak dan Diskriminasi Pajak terhadap Tax Evasion dengan Moralitas Pajak sebagai Variabel Moderasi Intan Ramadhaniar Fabanyo; Herman Darwis; Resmiyati Ansar
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan penelitian ini adalah untuk menguji pengaruh Self Assessment System, Pemeriksaan Pajak dan Diskriminasi Pajak Terhadap Tax Evasion. Metode pengumpulan data dengan menyebarkan kuesioner/angket. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan yang terdaftar di KPP Pratama Ternate yaitu sebanyak 5.856 Wajib Pajak Badan dengan Teknik pengambilan sampel secara random sampling dan menggunakan rumus slovin diperoleh sebanyak 98 responden. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi sederhana, regresi berganda dan MRA untuk menguji variabel moderasi dengan menggunakan IBM SPSS versi 25 sebagai alat uji statistik.Hasil penelitian menunjukkan bahwa Self Assessment System, Pemeriksaan Pajak dan Diskriminasi pajak berpengaruh positif dan signifikan terhadap Tax Evasion, moralitas pajak dapat memoderasi hubungan pemeriksaan pajak dengan Tax Evasion sedangkan moralitas pajak tidak dapat memoderasi hubungan antara Self Assessment System dan Diskriminasi Pajak dengan Tax Evasion.

The Effect of Internal Audit, and Utilization of Information Technology, on the Quality of Financial Statements With Internal Control System as a Moderating Variable Herman Darwis; Yustiana Djaelani; Rizki Wahyu Utami Ohorella
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.3995

The purpose of this study was presented empirical evidence of internal audit and information technology impact on the quality of local government financial reports, with the government's internal control system serving as a moderating variable. Survey containing a questionnaire was used to collect data. Employees of the finance sector of the Regional Apparatus Organization of North Maluku Province comprised the study's population. Proportional random sampling was utilized as the samplimg technique. The SPSS application was used to perform simple linear regression analysis and multiple linear regression (Moderate Regression Analysis). The study's findings indicated that internal audit variables and the usage of information technology had an impact on the quality of financial reports. The internal control system did not mediate the relationship between internal audit, information technology utilization, and financial report quality. Internal audit and the usage of information technology should be expanded by regional governments since they have been shown to improve the quality of regional government financial reporting.

Co-Authors Intan Ramadhaniar Fabanyo Meliana Meliana Resmiyati Ansar Rizki Wahyu Utami Ohorella Sitti Marwa Kharie Yustiana Djaelani

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