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Journal : Jurnal Ekonomi

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.