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Kirmizi Kirmizi

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Author-ID : 3003273

Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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

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.

PENGARUH KEJELASAN SASARAN ANGGARAN, KETERLIBATAN KERJA, BUDGET EMPHASIS, PARTISIPASI ANGGARAN, ASIMETRI INFORMASI TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI PADA OPD PROVINSI RIAU) Wiry Widyawati.S; Kirmizi Kirmizi; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study was to find out the influence of clarity of budget objectives,job engagement, budget emphasis, budget partisispation, and informationasymmetry on budget slack. And whether organizational commitment can moderatethe relationship between clarity of budget objectives, work engagement, budgetemphasis, participation budget, and information asymmetry. This research wasconducted at 34 OPD of Riau Province Government, each agency was given 5Questionnaires addressed to Echelon II, Echelon III, and Echelon IV, 45 people. Themethod of data collection is to use the questionnaire list. While the method of dataanalysis using multiple analysis and Moderated Regression Analysis (MRA) usingtools SPSS. The results show that budget goal clarity, job involvement, budgetemphasis, budget participation, and information asymmetry influence on budgetslack. then the organizational commitment can strengthen the relationship betweenclarity of budget objectives, work engagement, budget emphasis, participationbudget, and information asymmetry of budget fight.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau) Nuraini Nuraini; Kirmizi Kirmizi; Kamaliah Kamaliah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of the research was to examine and analyze the influence of goodgovernment governance, the application of government accounting standard,competency of human resources and utilization of information technology withgovernment internal control system as moderating variable on the quality of financialof local government. The research use causality research method. The populationwas PPK-OPD (Financial Administrative Personal- Regional Device Organization),financial staff/Accounting staff, and treasurers in 35 OPDs in Riau ProvincialGovernment. The samples were 105 personel, taken by using total samplingtechnique. The data were gathered by using questionnaires and analysis of datausing SmartPLS. The result of the research showed that the application ofaccounting standard and utilization of information technology had positive andsignificant influence on the quality of financial reports of local government. Goodgovernment governance and competency of human resources are doesn’t affect toquality of financial reports of local government. Government internal control systemcouldn’t moderate the correlation of good government governance, the application ofgovernment accounting standards and utilization of information technology with thequality of financial reports of local government. Government internal control systemas moderating variable could strengthen the correlation of competency of humanresources to quality of local government financial reports of local government.

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

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