Article Per Year (5 Year)
p-Index From 2019 - 2024
1.383
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi MEDIA SOLUSI Jurnal Akuntansi : Transparansi dan Akuntabilitas Unri Conference Series: Community Engagement PEKBIS
EMRINALDI NUR DP
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR YANG MENDORONG DILAKUKANNYA PREMATURE SIGN OFF DALAM PENDEKATAN ETIKA Emrinaldi Nur DP; Meilda Wiguna
MEDIA Vol 21, No 2 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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

Abstract

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 .
RANCANGAN INFORMASI AKUNTANSI : TRANSAKSI BERBASIS ONLINE PRODUK UNGGULAN UMKM SONGKET RIAU SEBAGAI PENINGKATAN EKONOMI SONGKET MELAYU DALAM KONTEKS HASANAH KEARIFAN BUDAYA RIAU Enny Susilowati; Emrinaldi Nur DP
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

Abstract

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau
Determinants Penerapan Computer-Assisted Audit Techniques (CAAT) dan Dampaknya terhadap Perceived Commercialisation Kantor Akuntan Publik Zerry Sufanda; Emrinaldi Nur Dp; Nasrizal Nasrizal
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.434-450

Abstract

The development of accounting information systems has encouraged the use of information technology in various business fields, especially in the field of auditing such as the use of Computer-Assisted Audit Techniques (CAAT). The use of CAAT raises the question whether professional or organizational identity and perceived commercialization are the manifestations of the use of CAAT. This study aims to examine the effect of professional identity and organizational identity on the application of CAAT with the environment complexity of accounting information system as moderating. The results of this study prove that professional identity does not affect the application of CAAT implementation as well as the application of CAAT to perceived commercialization, while organizational identity influences the application of CAAT and professional identity and organizational identity influences the perceived commercialization when CAAT is applied. However, the environment complexity of accounting information system was able to strengthen the influence of CAAT implementation on perceived commercialization. This research contributes to the importance of professional responsibility and the application of CAAT to be a value added auditor performance.
PENGARUH PEMBIAYAAN, KAS DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Puspha Sonia; Emrinaldi Nur DP; Enni Savitri
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.892 KB) | DOI: 10.31258/je.25.1.p.16

Abstract

Penelitian ini bertujuan untuk mrngetahui dan menganalisa pengaruhpembiayaan, kas, dan ukuran perusahaan terhadap Islamic Social Reporting (ISR) dengan profitabilitas sebagai variabel intervening. Penelitian dilakukan padaBank Umum Syariah (BUS) yang terdaftar di Indonesia tahun 2012–2015 dengan teknik pengambilan sampel secarapurposive sampling. Teknik analisis data menggunakan metode Analisis jalur (path analysis). Hasil penelitian menunjukkan pembiayaan dan ukuran perusahaan berpengaruh secara langsung terhadap ISR sedangkan kas tidak berpengaruh secara langsung terhadap ISR. Variabel pembiayaan dan ukuran perusahaan berpengaruh secara langsung terhadap profitabilitas, sedangkan kas tidak berpengaruh secara langsung terhadap profitabilitas. Serta pembiayaan dan ukuran perusahaan menunjukkan pengaruh secara tidak langsung terhadap ISR melalui profitabilitas, sedangkan kas menunjukan tidak berpengaruh secara tidak langsung terhadap ISR melalui profitabilitas sebagai variabel intervening.
PENGARUH PROFESIONALISME, PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM AUDIT LAPORAN KEUANGAN DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BPK Suci Oktavia; Emrinaldi Nur DP; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to analyze and gets emprical prove of the influence of the professionalism, the auditor’s in detecting errors, independence and auditor experience to the consideration on materiality level in the audit of financial statements with professional ethics as moderating variable. Respondents in this research is the auditor’s who work on BPK RI representative west sumatera province.The sample of this research 52 auditor’s. The research used primary data which was obtained from the answer of the respondents and the questionnaire distributed. The hypothesis test in this research of analysis by using multiple linear regression, test using SPSS software version 20 to process data. The results of this research indicate that the professionalism, the auditor’s knowledge in detecting errors, independence and auditor experience significant effect to the consideration in materiality level on the audit of financial statements. Then, the interaction of professional ethics and professionalism, the auditor’s knowledge in detecting errors, independence, auditor experience significant effect to the consideration in materiality level on the audit of financial statement.Keywords: Professionalism, Errors, Independence, Experience, and Materiality
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS, INEFFECTIVE MONITORING, RATIONALIZATION PADA FINANCIAL STATEMENT FRAUD DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Perbankan Periode 2012-2014 Yang Terdaftar Di Bursa Selni Triponika Sari; Emrinaldi Nur DP; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), and financial targets (ROA), opportunity with proxy ineffective monitoring (BDOUT), and rationalization with proxy rationalization (TATA). In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2012-2014. Total sample of this research is 35 banking companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), external pressure (LEVERAGE), rationalization (TATA) influence the financial statement fraud, meanwhile financial targets (ROA), ineffective monitoring (BDOUT) has no significan impact on financial statement fraud.Keywords : financial statement fraud, financial stability, external pressure, financial targets and ineffective monitoring
PENGARUH PENGALAMAN AUDIT, INDEPENDENSI, BEBAN KERJA, TIPE KEPRIBADIAN DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada KAP di Kota pekanbaru, Padang dan Medan) Indah Novita; Emrinaldi Nur DP; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examines the factors that influence of audit experience,independence, workload, types of personality and professional skepticism auditorto Fraud Detection Ability of Auditors at Accounting Public Office in Pekanbaru,Padang and Medan. Respondents in this study is the auditor who works for thepublic accounting firms in Pekanbaru, Padang and Medan. The data collection isdone by distributing questionnaires directly to the auditor about 136 copies andonly 90 were returned. The sampling method is by using purposive sampling,while data processing using SPSS as software for data processing. Results of theresearch show that audit experience, independence, workload, types ofpersonality and professional skepticism auditor have a significant effect onchanges in value of the Fraud Detection Ability of Auditors. The modeldetermination coefficient is 0.873. It means that 87.3% changes in the value of theindependent variable audit experience, independence, workload, type s ofpersonality and professional skepticism auditor affect the dependent variables theauditor's ability to detect fraud. The remaining 12.7% changes in dependentvalues are influenced by other variables not in the model. Partially the auditexperience, independence, workload, personality type and professional skepticismof the auditor influence the auditor's ability to detect fraud.Keywords : audit experience, independence, workload, types of personality,professional skepticism auditor, Fraud Detection Ability of Auditor
Pengaruh keahlian dan independensi terhadap kualitas audit dengan orientasi etika dan pengalaman kerja sebagai variabel moderasi pada BPKP Riau Hengki Wijora; Emrinaldi Nur DP; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Audit quality is a complex its concept and difficult to understand, so that there is an error in determine the nature and quality. This is proved from the many research with many dimensions of audit quality. The purpose of this research is to explore the influence of expertise in auditing and independence to audit quality with ethical orientation and work experience as moderation variable. The population in this research is auditors of BPKP Riau. The sampling design of this research is purposive sampling with the final sample 47 auditors. This research used primary data by dissemination of the questionnaire conducted auditors of BPKP Riau. Used in this research as technical analyse for test hypothesis multiple linear regression and MRA. The results of this research showed that expertise and independence significant influence to audit quality, while ethical orientation and work experience as moderation variables proved unable to influence relationship expertise and independence to audit quality.Keywords : Expertise, Independency, Ethical Orientation, Work Experience, Audit Quality
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Penerapan Akuntansi Sektor Publik Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Pekanbaru Mentari Cefrida S; Emrinaldi Nur Dp; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study is to examine empirically the effect of budget goal clarity, accounting control, public accounting application and compliance with laws and regulations to accountability government performance of pekanbaru. This study use questionnaire to colleting data. Four hyphotesis purpose in this research which analysist by parcial linear square. Data analysis method is using hypothesis testing of Inner Model. Previously conducted analysis, each variable tested for validity and reliability of data using smart software PLS. The result of this research showed budget goal clarity have significant effect to accountability government performance while accounting controls, public accounting application, and compliance with laws and regulations conversely. The result aslo indicate only budget goal clarity have influen to account ability for public sector.Keywords: Budget goal clarity, accounting control, public accounting implementation, adherence to the rule of law, accountability of agency performance
PENGARUH ASIMETRI INFORMASI, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI DAN LOCUS OF CONTROL TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA SAWAHLUNTO) Mai Elva Sundari; Emrinaldi Nur DP; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Budgetary participation is the process of budgeting that involves many stakeholders for budget achievement. During this process, it’s possible for them to perform budgetary slack and effect on budget goal. The purpose of this research is to explore the influence of information asymmetry, budget emphasis, organizational commitment and locus of control to the relationship of budgetary participation to budgetary slack. The population in this research is 22 office in local government (SKPD) of Sawahlunto city. The sampling design of this research is purposive sampling with the final sample is 91 people as a three till four echelon of 6 local government (SKPD) that detected perform the budgetary slack, they are: department education and youth sport, department of civil registration, food crops and holticulture service, public works service, investment office and archives and library area office. This research used primary data dissemination of the questionnaire conducted 6 office local government (SKPD) in Sawahlunto city. Technical analysis for test is simple linear regression and MRA. The results of this research showed that budgetary participation significant influence to budgetary slack. Information asymmetry, budget emphasis, organizational commitment and locus of control significant influence in relationship budgetary participation to budgetary slack.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Organizational Commitment, Locus of Control, Budgetary Slack.
Co-Authors Abd. Rasyid Syamsuri Al Azhar Ali Alfiati Silfi Anak Agung Gede Sugianthara Andreas Andreas Asih ' Azwir Nasir Benediktus Oksanda Devi Safitri Devi Savitri Devy Tresnowati Dinda Niagara Ermaja Diyah Fitri Yulianti Edfan Darlis Eka Hariyani Eka Haryani Elmita Sari Enni Savitri Enny Susilowati Mardjono Fadhril Rahmi Yulianto Finta Isfa Nofianti Halimah Tun Sakdiah Hariadi ' Hariadi Hariadi Hariadi Yasni Hengki Wijora Hot Kristian Maryanto Indah Novita Ismail Mubaraq Isworo Wulandari Julita ' Julita - Julita Julita Lia Andriyani Mai Elva Sundari Marisa Fitria Meilda Wiguna Mela, Nanda Fito Mentari Cefrida S Miswandi ' Mudrika Alamsyah Hasan Nasrizal Nasrizal Nur Azlina Pretty Sakta Riny Puspha Sonia Raihanil Jannah Ray Farandy Rheny Afriana Hanif Rika Amelia Septiana Rizky Ardhianto Rofika ' Rofika - Rofika Rofika Rora Aprilia Rossy Amalina Anjani Ruhul Fitrios Rusli ' Ryan Patria Ruli Selni Triponika Sari Sempaulus Silalahi Setiawan Harsa Shelly Jelita Akhmad Stephen Lie Suci Oktavia Sufanda, Zerry Syaidina Efri Saputra Tania Iskandar Tengku Irahmah Tengku Ramona Fitri Tiffany Pratiwi Ulfah Rosendi Afrilliani Vavia Yunasih Veronita Wulandari Yogi Andrian Yudha Kurniawan Yuneita Anisma Zulman '