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Kirmizi Kirmizi
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PENGARUH FAMILY OWNERSHIP TERHADAP KINERJA KEUANGAN: STRATEGI BISNIS DAN AGENCY COST SEBAGAI VARIABEL MODERATING Anita Anita; Kirmizi Kirmizi; Enni Savitri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.383 KB) | DOI: 10.31258/je.24.4.p.1

Abstract

The purpose of this study is to examine the effect of family ownership on financial performance moderated by business strategy and agency cost. The sample of the stuydy are manufacturing companies listed on Indonesia Stock Exchange period2007-2014, 45 companies, which has family ownership at least 20%. By using a model multiple regression analysis with EView version 9 is used. Result show that family ownership has an effect on financial performance, business strategy and agency cost has moderated on the relationship between family ownership and financial performanceKata kunci : Financial Performance, Family Ownership, Business StrategyAgency Cost
PENGARUH COMPETITIVE ENVIRONMENT DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI : STRATEGI ORGANISASI SEBAGAI VARIABEL MODERATING Linda Hetri; Kirmizi Kirmizi; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 23, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.974 KB) | DOI: 10.31258/je.23.1.p.%p

Abstract

This study intends to give the empirical evidence on interaction effect of information management accounting system with organization strategy, competitive environment on organization performance. Organization strategy were used in this studyas moderating variable. Firts hypothesis and third hypothesis did’nt use moderating variable, second hypothesis and fourth hypothesis used organization strategy.Questionnaires were distributed to 103 manufacturing companies in Riau and Kep. Riau with purposive sampling method. The responses from middle managers and general manager, were analysed using Multiple Regression Analysis (MRA). The result support the hypothesis that management accounting system information influence on organization performance. Furthermore, the interaction effect of management accounting system information withorganization strategy on organization performance are not significant. Competitive environment influence on organization performance and organization strategy is moderat the relationship competitive environment and organization performance
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH; SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI PEMEDIASI Annie Mustika Putri; Kirmizi Kirmizi; Yesi Mutia Basri
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.973 KB) | DOI: 10.31258/je.24.4.p.16

Abstract

This research aims to test the influence of directly and indirectly the independentvariables of the application of the system financial accounting areas, application of government accounting standards, competencies of human resources, dependent variable quality of local government financial reports with variable mediation internal control system the government. The data used in this research is the primary data that comes from the dissemination of questionnaires to officials administering finance in a work unit (SKPD) area of the device in the city of Pekanbaru, Kampar and Rokan Hilir. The SEM analysis approach through partial least square (PLS). The results showed that implementation of the Government's accounting standards, and the competence of the human resources of the positive and significant effect, either directly or indirectly to the quality of the financial report of local government through the intervening variables, the system internal control of the Government. While the variable the application of the system financial accounting areas does not affect the of the financial reports of local government.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI : KECERDASAN SPIRITUAL DAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Agus Agus; Kirmizi Kirmizi; 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 (221.204 KB) | DOI: 10.31258/je.25.1.p.105

Abstract

This research purpose to test the influence of intellectual intelligence against the understanding of accounting with spiritual intelligence and emotional intelligence as a variable moderation. Population and sample in the research master's degree Accounting students, this University of Riau. This research got 101 sample respondents. By using regression analysis models with spss version 16. The results showed that the intelligence of the intellectual influence on the understanding of accounting. intellectual intelligence to accounting understanding moderated with spiritual intelligence. intellectual intelligence does not affect accounting understanding moderated by emotional intelligence.
PENGARUH UKURAN PERUSAHAAN, LAVERAGE, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANEJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014) Veronica M; Kirmizi Kirmizi; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze and gets empirical prove of size of company, leverage, board of commissioners independen, institutional ownership and managerial ownership on earnings management. The population in this research were manufacturing sector companies listed on the Indonesian Stock Exchange (IDX) year period from 2011 to 2014. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 19.0 as the software for processing data. With the sampling method, it is found samples as many as 152 companies that were used in this study. The results prove that size of company, leverage has no signicant effect on earnings management, this is indicated from its significance value more than 0.05. While board of commissioners independen, institutional ownership, managerial ownership has a significant effect on earnings management significantly by 0.005.Keywords : Eearnings Management, Size of Company, Leverage, and Good Corporate Governance
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Virginia Virginia; Kirmizi Kirmizi; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of firm characteristics and corporate governance on tax avoidance. Tax avoidance is a dependent variable in this study that measured by cash effective tax rate. Independent variable in this study are firm characteristics that proxy by leverage, firm size, and fix asset intensity. While corporate governance is proxy by institutional ownership and independent commissioner.The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2012-2014. The sample are collected using purposive sampling method and resulted 53 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by multiple regression method.The result of this research show that leverage have a significant effect to tax avoidance. While the other variable, firm size, fix asset intensity, institutional ownership, and independent commissioner do not have significant effect to tax avoidance.Keywords : Tax Avoidance, Leverage, Firm Size, Fix Asset Intensity, Institutional Ownership, Independent Commissioner.
PENGARUH INDEPENDENSI, INTEGRITAS, OBYEKTIFITAS, DAN KOMPETENSI INSPEKTORAT TERHADAP KUALITAS HASIL AUDIT KEUANGAN DAERAH (Studi Empiris pada Inspektorat di Provinsi Kepulauan Riau) Adlina Fathnun; Kirmizi Kirmizi; Mudrika Alamsyah Hasan
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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Abstract

The research aimed to determine the influence independency, integrity, objectivity, and competency, a positive influence on audit quality. In This research, researcher examined the quality of audit in some Inspectorates in Kepulauan Riau Province by using independent variables that are independency, integrity, objectivity, and competency. The population in this research are all auditors who worked on the Inspectorates in Kepulauan Riau Province. Sampling was conducted using a purposive sampling method and number of samples of 52 respondents. Primary data collection method used is questionnaire method. Data analysis technique used in this research is multiple regression analysis. The results of this research showed that integrity, objectivity, and competence have a positive and significant influence on audit quality. Simultaneously, all independent variables have a positive and significant influence on audit quality. Researcher suggested for future research in order to add more variable and then to extend the population.Keywords: independency, integrity, objectivity, competency, quality of audit result.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE, TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Jasa dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Nofiana Febriati; Kirmizi Kirmizi; Azhari S. Azhari S.
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aimed to examine the impact of independence board, audit committee, institutional ownership, corporate size, profitability, and leverage against Tax Avoidance. The population of this research are service and transportation companies that listed on Indonesian Stock Exchange during 2012- 2014. The sample used in this research determined by purposive random sampling method, and totally amounted 25 companies that match to the criteria that have been set. The analysis method that used in this research is double linear regression analysis test assisted with SPSS Windows Ver 20.Result of this research indicated that profitability and leverage significantly affect tax avoidance, and independence board, audit committee, institutional ownership, and corporate size which proxies corporate governance have no effect on tax avoidance. Result of coefficient of determination (adjusted R2 ) is 0,625, it means that the overall effect of independent variables against tax avoidance is 62,5% while the remaining amounted 37,5% is influenced by the other independent variables that not used in this research.Keywords : Audit Committee, Corporate Governance, Corporate Size, Independence Board, Institutional Ownership, Leverage, Profitability, Tax Avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Mahasiswa Akuntansi: PTN dan PTS Pekanbaru) Harun Haposan; Kirmizi Kirmizi; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effects of motivation, consideration of employment market, perception, professional recognition and social values to the career interest of accounting students to become a tax consultant. The datas were gained from the polls filled by accounting students in four university in Pekanbaru. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of sample of this research was 306 studentsand were able to be processed with double linear regression by using SPSS 21. The results of this study showed that motivation, consideration of employment market, perception, professional recognition and social values affected the career interest of accounting students to be working as tax consultant. The value of coefficient determination (R2) was 0,551 which showed that 55,1% variables of workin career interest can be explained by variable of motivation, consideration of employment market, perception, professional recognition and social values. And the rest of 44,9% can be explained by other variables which not included in this research.Keywords: Career interest, Motivation, Consideration Of Employment Market, Perception, Professional Recognition, Social Values
PENGARUH LEVERAGE, LIKUIDITAS, PERPUTARAN MODAL KERJA, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Pertambangan di BEI Tahun 2014 s.d 2016) Isty Riani; Kirmizi Kirmizi; Azwir Nasir
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.678 KB) | DOI: 10.31258/pekbis.11.3.189 - 197

Abstract

High profitability reflects the company's ability to generate profits through itsoperational activities. Conversely, low profitability reflects the company's operationalactivities that are not good so that the company's ability to generate profits is low.2015 was a difficult time for national mining companies, where there were severalcompanies that experienced a decline in profitability. The purpose of this study wasto determine the effect of leverage, liquidity, working capital turnover and total assetturnover influencing profitability in mining companies listed on the Stock Exchange in2014-2016 with the size of the company as a moderating variable. The population inthis study are mining companies listed on the Indonesia Stock Exchange (IDX) in2014 to 2016, which amounted to 40 companies. The samples in this study were 31companies with sampling techniques using purposive sampling. Types of data arequantitative data and secondary data sources. The hypothesis testing model of dataanalysis in this study is the Moderated Regression Analysis model. The resultsshowed: Leverage, liquidity, and asset turnover affect profitability, liquidity affectsprofitability, while working capital turnover does not affect profitability. Company sizemoderates the influence of leverage, and the effect of asset turnover on profitability.But the size of the company is not able to moderate the influence of liquidity, and theeffect of asset turnover on profitability.
Co-Authors Adlina Fathnun Agus Agus Anita Anita Azhari S. Azhari S. Azwir Nasir Desmiyawati Desmiyawati Enni Savitri Harun Haposan Isty Riani Kamaliah Kamaliah Linda Hetri Mudrika Alamsyah Hasan Nofiana Febriati Novita Indrawati Nuraini Nuraini Putri, Annie Mustika Riska Natariasari Sem Paulus Veronica M Virginia Virginia Wiry Widyawati.S Yesi Mutia Basri