Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PEKBIS Jurnal Ilmu Administrasi Negara
Kirmizi Kirmizi
Unknown Affiliation
Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
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

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

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

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

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

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

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

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

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

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

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
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