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ANALISIS ABNORMAL RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, LIKUIDITAS SAHAM, DAN VARIABILITAS TINGKAT KEUNTUNGAN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT A, Al Azhar; DP, Emrinaldi Nur; Montazeri, M Alwi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to analyze abnormal stock returns, trading volume, stock liquidity,and stock gains rate variability before and after the event of stock splits (Stock Split)at the Indonesian Stock Exchange (BEI) by taking a sample of 34 companies in theobservation period 2006-2010. In this study the independent variable is theannouncement of the stock split, and the dependent variable is the abnormal stockreturns, trading volume, liquidity of the shares, and the variability of the rate of profitsaham.Metode used in this study is the event study. During the study period of 111days, this is divided into two periods during the 100-day estimation period and theevent period for 11 days including 5 days before, 1 day event, and 5 days after theevent. While test equipment is a statistical test used paired sample t-test.Pengujianthis hypothesis was tested by using SPSS version 17.0. The results showed thatthere are significant differences in abnormal stock returns before and after the stocksplit, there was no difference in trading volume before and after the stock split, thereare significant differences in stock liquidity (Bid-Ask Spread) before and after theStock Split, and no dividend rate variability differences before and after the stockSplit.Keywords : stock split, abnormal returns, trading volume, liquidity of the shares, thevariability of the rate of profit.

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

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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 FirmsÂ 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 logisticÂ 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 auditorsâ 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 .

Analisis Tingkat Kebangkrutan Model Altman, Foster, dan Springate Pada Perusahaan Property and Real Estate Go Public di Bursa Efek Indonesia (Periode 2008-2011) Wibisono, Rizky Teguh; Dp, Emrinaldi Nur; ', Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose to determine whether there are differences among Altman model, Foster model and Springate model in forecasting bankruptcy, and to find out which bankruptcy prediction models has the most excellent implementation on company property and real estate in Indonesia. Comparison of those three models were made by analyzing the accuracy of each model, by using the real condition of a company's net income. The data used in the form of annual financial statements published by the companies in the Indonesia Stock Exchange.The population used is a property and real estate companies listed on the Indonesia Stock Exchange period 2008-2011. The sampling technique is porposive sampling with a total sample obtained by 18 companies. Paried sample t-test used to examine differences among Altman, Foster and Springate models in predicting bankruptcy.The result from this research showed that there is no statistical difference between Altman and Foster models in 2008-2010, but it occurs in 2011. Next, ther is a statistical difference between Altman and Springate models in 2008-2011, but it is not going on between Foster and Springate models. So, Springate model is the best way in a prediction of bankruptcy.Keywords: Bankruptcy, PredictionModels, Financial Ratios, Financial Statement

PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011 Purnamasari, Khairani; Dp, Emrinaldi Nur; Satriawan, Raja Adri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to test the effect of financial ratios, i.e. liquidity ratio (current ratio), leverage ratio (debt to equity ratio), and market value ratio (price earning ratio and earning per share) to total return at property companies listed in BEI. The population of this research are all property and real estate companies listed in Bursa Efek Indonesia (BEI). The samples are 35 property and real estate companies listed in BEI during the year 2009-2011. The samples are chosen by using purposive sampling method. The data are analysed with multiple regression by means of SPSS ver 17.0. The results indicate that current ratio, debt to equity ratio, and price earning ratio have influence toward to total return. Conversely return on equity and earning per share does not have influence towards total return.Keywords : Current Ratio, Debt to Equity Ratio, Return On Equity, Price Earning Ratio, Earning Per Share, Return Saham

ANALISIS PENGARUH UNSUR-UNSUR INTERNAL CONTROL SYSTEM TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pelalawan) Aini, Nurniatul; Dp, Emrinaldi Nur; ', Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of variables that are included in the elements of the Internal Control System, such as Competence of government officials, financial accountability Applied, Information Technology Utilization, decision authority and obedience to the laws and regulations to Performance Accountability Government. The population in this study were all SKPDs Pelalawan. The Sample in this study was the head of department, chief / head of section and sub-section of financial in SKPD Pelalawam by the number of respondents 86 people from 43 SKPD. Data collection method using a questionnaire. Data were analyzed using analysis methods Partial Least Square (PLS) ver.2.0 with a model inner and outer evaluation models. The results of this research showed : Competence of government officials and Obedience to Laws has a significant positive effect on performance accountability government (AKIP), while the variable application of Information Technology Utilization, financial accountability, and decision authority has no effect on agency performance accountability government (AKIP).Keywords: Performance Accountability Government, Competence government officials, financial accountability Applied, Information Technology Utilization, decision authority, obedience to the laws and regulations.

Pengaruh proporsi dewan komisaris independen, reputasi auditor, dan leverage terhadap earning management pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Al Hasymi, Hasbi; Dp, Emrinaldi Nur; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to examine the influence of independent commissariat council proportion, reputation of auditor and leverage to the earning management. Samples in this research are 16 mining companies listed at Indonesian Stock Exchange in the period of 2009 – 2012. The tools analysis used in this research is multiple linear regression. The result of this research show that (1) The reputation of auditor have negative impact to earning management, it is showed by the value of the examination significance of 0,000 < 0,05. (2) The independent commissariat council proportion does not significantly influence to earning management, it is showed by the value of the examination significance of 0,502 > 0,05. (3) The leverage does not have significantly influence to earning management, it is showed by the value of the examination significance of 0,195 > 0,05. (4) The reputation of auditor, independent commissariat council proportion, and leverage simultanly have significantly influence to earning management, it is showed by the value of the examination significance of 0,002 < 0,05. The value of R square is 0,185 which means that there is only 18,5% of the earning management variation which can explain by the indpendent commissariat council proportion, reputation of auditor and leverage.Keyword: earning management, reputation of auditor, independent commissariat council proportion, leverage

PENGARUH FAKTOR SITUASIONAL DAN FAKTOR KARAKTERISTIK PERSONAL AUDITOR TERHADAP PREMATURE SIGN OFF (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang dan Palembang) Akbari, Akhirumi Zakiah; DP, Emrinaldi Nur; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research are to analyze time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention that can affect the premature sign off. The population was all the independent auditor who worked at the KAP in the city of Pekanbaru, Padang and Palembang. While the sample of this research in the KAP auditors work in Pekanbaru, Padang and Palembang with 82 sample auditors. Methods of data collection in this study is a survey method with a questionnaire instrument. Method of data analysis used to test the quality of the data that include validity, reliability testing, and hypothesis testing is the analysis of the multiple linear regression using software SmartPLS Version2 M3. Hypothesis testing using partial least square test showed that the variables time pressure, audit risk, review procedures and quality control, materiality and locus of control significantly influence the premature sign off. While the variable self esteem in relation to ambition and auditor turn over intention does not directly affect the premature sign off. Value of R-Square indicates that the variables jointly time pressure, audit risk, review procedures and quality control, materiality, locus of control, self esteem in relation to ambition and auditor turn over intention contribute to the dependent variable (premature sign off) of 44.8%, while the remaining 55.2% is explained by other variables outside the research model.Keywords: premature sign off, situational factor and personal characteristic factor auditors

PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR YANG MENDORONG DILAKUKANNYA PREMATURE SIGN OFF DALAM PENDEKATAN ETIKA DP, Emrinaldi Nur; Wiguna, Meilda Wiguna
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 2 (2013): MEDIA Ekonomi & Teknologi Informasi
Publisher : Universitas Dian Nuswantoro Semarang

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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 FirmsÂ 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 logisticÂ 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 auditorsâ 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 .

Hubungan etika profesi, keahlian, pengalaman, dan situasi audit dengan ketepatan pemberian opini dalam audit laporan keuangan melalui pertimbangan materialitas dan skeptisisme profesional auditor Wahyudi, Dwi Putra; DP, Emrinaldi Nur; Saidi, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research is to examine the relation between ethics, expertise, experience, and audit situation with accuracy of the issuing of audit opinion through materiality judgment and auditor’s professional scepticism as a mediating effect. Survey method is applied to the respondents consisting of auditors in registered public accounting firm in the IAPI directory in Batam, Pekanbaru, and Palembang.Data analysis conducted by using Partial Least Square (PLS) method withSmartPLS 2.0 M3 from sample of 61 developed questionnaire responses that were distributed to 18 public accounting firms.The result of this research indicate that ethics, expertise, and experience have significant relation with accuracy of the issuing of audit opinion. While, ethics and auditor’s professional scepticism have significant mediating effect through materiality judgment, then ethicts and audit situation have significant mediating effect through auditor’s professional scepticism. The R-Square obtained indicate that 85,53% accuracy of the issuing of audit opinion can be described by all independent and mediating variables, while the remaining 14,47% is described by other variables were not examined in this research.Key words : ethics, expertise, experience, audit situation, auditor’s professional scepticism, materiality judgment, audit opinion

Dampak reporter and nonreporter company dividend terhadap kandungan informasi dan transfer informasi intra industri (Studi kelompok perusahaan manufaktur BEI periode 2009-2011) Apriani, Elfika; DP, Emrinaldi Nur; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of the research was to investigate the information content and intra industry effect of dividend announcement. The analysis include four aspects: information content, risk (beta), intra industry effect of dividen by big and small size firms, and impact firm characteristics to abnormal return nonreporter firm.The analysis for information content, risk (beta), intra industry effect used event study and for impact of firm characteristics used multiple linier regression.Result of this research showed that there was information content around the date of dividend announcement, but there was no difference between abnormal return by big and small size firms. The difference between beta before and after dividend announcement is not significant. The difference between beta big size firms and small size firms after dividend announcement is not significant. The intra industry effect of dividend announcement showed abnormal return with two effects: competitive effect and contagion effect. The firm specific characteristics used in this research was not significant to explain the fenomena intra industry.Keywords: dividend, information content, intra industry effect, competitice effects and contagion effects.

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