This study aims to analyze the effect of good corporate governance, external pressure and financi... more 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.
This study aims to find the empirical evidence of the influence about the Government's of Int... more This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. ...
Indonesian Journal of Economics, Social, and Humanities
This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA... more This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various s...
This study is for the impact of the effects of system quality, information quality, quality, qual... more This study is for the impact of the effects of system quality, information quality, quality, quality, quality, quality, service quality, and human resource quality on Saiba application user satisfaction and the impact of quality, information and service quality. It is. Saiba Application Satisfaction Quality HR Quality This research was conducted for Pekanbaru KPPN partners, including 66 respondents from 66 tourist objects. Similar to collecting data with questionnaires, the sensuous technique is sampled. The survey results from the data analysis technology survey were completed using multiple regression analysis and multiple regression analysis (MRA) through the SPSS application: (1) system quality, information quality, quality, quality of natural resources, Saiba user satisfaction has a severe impact. (2) HR quality can strengthen the system quality relationship across the Saiba application satisfaction. (3) The quality of human resources can strengthen the relationship between the...
The reseach was conducted with a purpose of analyzing the direct effect that directly influence a... more The reseach was conducted with a purpose of analyzing the direct effect that directly influence adherence to pay tax, which are motivation, level of education and perception of personal financial situation on the private enterpreneurship with the environment and risk preferences as the moderating variabel.This research was done in the Primary Tax Office Bangkinang with 100 respondents. The collecting sample method used was convenience sampling.The analytical methods that was used in this research is helped by of sofware Smart PLS. The result was concluded that the motivation, level of education and perception of personal financial situation have a direct impact on compliance of paying taxes. Environment variable moderated the relationship between motivation, level of education and perception of personal financial situation with adherence to pay taxes and risk preference moderated the relationship between motivation and level of education with adherence to pay taxes. Nontheless risk ...
This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus ... more This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors’ Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis .
Tujuan penelitian ini adalah untuk mengetahui pengaruh pelaporan keuangan berbasis internet (inte... more 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, da...
Unri Conference Series: Community Engagement, 2019
Usaha Mikro Kecil dan Menengah (UMKM) telah menjadi primadona pertumbuhan ekonomi Indonesia. Besa... more Usaha Mikro Kecil dan Menengah (UMKM) telah menjadi primadona pertumbuhan ekonomi Indonesia. Besaran kontribusi UMKM terhadap GDP di tahun 2018 mencapai 60,34%. Kontribusi tersebut mendorong pemerintah lebih mengembangkan UMKM, termasuk aspek manajemennya berupa penyusunan laporan keuangan. Keberadaan daerah perdagangan bebas, juga menuntut semua industri menyajikan laporan keuangannya menggunakan standar internasional, termasuk pada industri perkebunan kelapa sawit baik besar maupun kecil seperti UMKM. Oleh karenanya IAI telah menerbitkan PSAK 69 tentang agrikultur yang di adopsi dari IAS 41 menggunakan pendekatan aset biologis. Namun PSAK tersebut tidak menunjukkan penerapannya pada industri ini, mengingat luasnya cakupan agrikultur. Melalui hibah riset nasional di tahun 2018, pelaksana pengabdian telah melakukan kajian, dan menghasilkan petunjuk teknis pelaporan tersebut. Kegiatan pengabdian ini dilakukan untuk mendiseminasi hasil temuan tersebut sekaligus menerapkannya pada UMKM...
Journal of Economics, Business and Accountancy Ventura, 2016
The research examines the effect of budget goal clarity and accounting control on depen-dent vari... more The research examines the effect of budget goal clarity and accounting control on depen-dent variable with Mental Model as mediating variable on accountability of city gov-ernment performance. This research used sample consisting of 66 employees in The Finance Division of City Government Semarang that were managing income and ex-penditure of state budget (APBD), selected by means of judgment sampling. The hypo-thesis testing was done by using Warp Partial Least Square 3.0. The partial result of the research indicated, the budget goal clarity, accounting control are factor that affect posi-tively on Accountability of City Government Performance. Simultaneously, it indicated Mental model didnt mediate the relationship between budget goal clarity and account-ing control toward accountability of city government performance. Yet, budget goal clarity and accounting control as partial impact to Mental Model. The positive result in budget goal clarity gives the impact for city of government...
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan m... more ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba informatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Tekhnik pengambilan sampel pada penelitian ini menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 22 perusahaan. Analisis data yang digunakan yaitu regresi logistik. Hasil penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh terhadap manajemen laba informatif, sedangkan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba informatif.
This study aims to analyze the effect of good corporate governance, external pressure and financi... more 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.
This study aims to find the empirical evidence of the influence about the Government's of Int... more This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. ...
Indonesian Journal of Economics, Social, and Humanities
This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA... more This study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various s...
This study is for the impact of the effects of system quality, information quality, quality, qual... more This study is for the impact of the effects of system quality, information quality, quality, quality, quality, quality, service quality, and human resource quality on Saiba application user satisfaction and the impact of quality, information and service quality. It is. Saiba Application Satisfaction Quality HR Quality This research was conducted for Pekanbaru KPPN partners, including 66 respondents from 66 tourist objects. Similar to collecting data with questionnaires, the sensuous technique is sampled. The survey results from the data analysis technology survey were completed using multiple regression analysis and multiple regression analysis (MRA) through the SPSS application: (1) system quality, information quality, quality, quality of natural resources, Saiba user satisfaction has a severe impact. (2) HR quality can strengthen the system quality relationship across the Saiba application satisfaction. (3) The quality of human resources can strengthen the relationship between the...
The reseach was conducted with a purpose of analyzing the direct effect that directly influence a... more The reseach was conducted with a purpose of analyzing the direct effect that directly influence adherence to pay tax, which are motivation, level of education and perception of personal financial situation on the private enterpreneurship with the environment and risk preferences as the moderating variabel.This research was done in the Primary Tax Office Bangkinang with 100 respondents. The collecting sample method used was convenience sampling.The analytical methods that was used in this research is helped by of sofware Smart PLS. The result was concluded that the motivation, level of education and perception of personal financial situation have a direct impact on compliance of paying taxes. Environment variable moderated the relationship between motivation, level of education and perception of personal financial situation with adherence to pay taxes and risk preference moderated the relationship between motivation and level of education with adherence to pay taxes. Nontheless risk ...
This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus ... more This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors’ Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis .
Tujuan penelitian ini adalah untuk mengetahui pengaruh pelaporan keuangan berbasis internet (inte... more 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, da...
Unri Conference Series: Community Engagement, 2019
Usaha Mikro Kecil dan Menengah (UMKM) telah menjadi primadona pertumbuhan ekonomi Indonesia. Besa... more Usaha Mikro Kecil dan Menengah (UMKM) telah menjadi primadona pertumbuhan ekonomi Indonesia. Besaran kontribusi UMKM terhadap GDP di tahun 2018 mencapai 60,34%. Kontribusi tersebut mendorong pemerintah lebih mengembangkan UMKM, termasuk aspek manajemennya berupa penyusunan laporan keuangan. Keberadaan daerah perdagangan bebas, juga menuntut semua industri menyajikan laporan keuangannya menggunakan standar internasional, termasuk pada industri perkebunan kelapa sawit baik besar maupun kecil seperti UMKM. Oleh karenanya IAI telah menerbitkan PSAK 69 tentang agrikultur yang di adopsi dari IAS 41 menggunakan pendekatan aset biologis. Namun PSAK tersebut tidak menunjukkan penerapannya pada industri ini, mengingat luasnya cakupan agrikultur. Melalui hibah riset nasional di tahun 2018, pelaksana pengabdian telah melakukan kajian, dan menghasilkan petunjuk teknis pelaporan tersebut. Kegiatan pengabdian ini dilakukan untuk mendiseminasi hasil temuan tersebut sekaligus menerapkannya pada UMKM...
Journal of Economics, Business and Accountancy Ventura, 2016
The research examines the effect of budget goal clarity and accounting control on depen-dent vari... more The research examines the effect of budget goal clarity and accounting control on depen-dent variable with Mental Model as mediating variable on accountability of city gov-ernment performance. This research used sample consisting of 66 employees in The Finance Division of City Government Semarang that were managing income and ex-penditure of state budget (APBD), selected by means of judgment sampling. The hypo-thesis testing was done by using Warp Partial Least Square 3.0. The partial result of the research indicated, the budget goal clarity, accounting control are factor that affect posi-tively on Accountability of City Government Performance. Simultaneously, it indicated Mental model didnt mediate the relationship between budget goal clarity and account-ing control toward accountability of city government performance. Yet, budget goal clarity and accounting control as partial impact to Mental Model. The positive result in budget goal clarity gives the impact for city of government...
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan m... more ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba informatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Tekhnik pengambilan sampel pada penelitian ini menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 22 perusahaan. Analisis data yang digunakan yaitu regresi logistik. Hasil penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh terhadap manajemen laba informatif, sedangkan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba informatif.
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