Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Zirman '
Unknown Affiliation
Economics, Econometrics & Finance

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2010) Arief Reyhan; Zirman '; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research is aims to detemine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of earnings. The uadit committee of the measured variabels based on the number of member on the company, assymetry of information measured by the Bid ask spread, the size of company is measured by total asset log,profit growth id measured by subtracting the profit period right now with a profit of previous period are then divided by the previous period profit,profitability is measured using Return On Asset (ROA). Dependent variabel quality of profit measured by Ernings response Coefficient n(ERC). The research sample is a manufacturing company of 32 listings in BEI 2009-2010. And using sample techniques with purposive sampling. Multiple linear regression a statistical analysis using the enter methode to test examiine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of Earnings. The result of this research show that only the size of the company, profit growth, profitability effect on the quality of Ernings.while the two other independent variable namely audit committee and assymetry information has no effect on the quality of earnings. This can be seen in the value of R Square is only 42,5 % means there is still other variable that have a relationship with the company’s earnings quality ammounted to 57,5 % which can be included in the next research.Keywords : Audit committee, The Information assymmetry, Size of the Company, Profit Growth, profitability , Quality of Ernings
PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS, KOMITE AUDIT, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2010-2013 Alfajri '; Zirman '; Sem Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This studyaimed toexamine the effect of profitability, independent commissioner board, audit committee and executive characteristics against tax avoidanceina property company listed on the Indonesia Stock Exchange (BEI) 2010-2013. The sample usedin this study is aproperty company that is listed on the Indonesia Stock Exchange basedon the selection criteria predefined sample. Sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Proxy calculation of tax avoidancein the study using proxy Cash Effective Tax Rate (CETR) and the results of this study indicate that the independent variable Profitability proxy Return On Assets (ROA) and executive characteristics significantly affect the partial tax avoidance, but variable independent board and audit committee does not affect the partial tax avoidance, and the coefficient of determination (AdjustedR2) showed the value of 0.592. This suggests that the overall effectofthe independent variable profitability, independent board, audit committee and executive characteristics against tax avoidance amounted to only 59.2% while the remaining 40.8% influenced by other variables.Keyword : Tax Avoidance, Profitability, Independent Commissioner Board, Audit Committee and Executive Characteristics
Pengaruh tekanan ketaatan, independensi, kompleksitas tugas dan etika terhadap audit judgment Rachmat Handani; Zirman '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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 effect of obedience pressure,independence, task complexity and ethics toward audit judgment. This research was carried out at Pekanbaru and Padang. The population in this research were Public Accountant Office in Pekanbaru and Padang as much 12 Offices. The sample in this research was senior and junior auditor working in Public Accountant Offices in Pekanbaru and Padang. Data collected by questionnaire distributed directly to the auditor as much 60 questionnaires and only 48 questionnaires replayed. Data analysis used multiple linear regression method with SPSS version 17.The result of this research showed that obedience pressure significantlyaffect audit judgment, independence significantly affect audit judgment and ethics significantly affect audit judgment, but task complexity didn’t significantly affect audit judgment taken by auditor.Key word : Obedience Pressure, Independence, Task Complexity, Ethics, Audit Judgment
Pengaruh Tingkat Kesulitan Keuangan Perusahaan, Risiko Litigasi, Struktur Kepemilikan Manajerial dan Debt Convenant Terhadap Konservatisme Akuntansi ( studi empiris pada perusahaan manufaktur yang terdaftar di BEI ) Yogi Ramadhoni; Zirman '; Mudrika Alamsyah Hasan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research was aimed to examine empirically: (1) the influence of a company’s financial distress to accounting conservatism, (2) the influence of litigation risks to accounting conservatism, (3) the influence of managerial ownership structure to accounting conservatism, (4) the influence of debt covenance to accounting conservatism. Independent variables used in this study are a company’s financial distress, litigation risks, managerial ownership structure, and debt covenance. The dependent variable used in this study is accounting conservatism that measured by Earnings/accrual measures model Givoly and Hayn.The population in this research includes companies listed in Indonesia Stock Exchange in the year 2009 to 2012. Samples in the research were selected by purposive sampling as many as 42 companies. Data analysis in this study uses regression analysis is basically the research of the dependence of the dependent variable (bound) with one or more independent variables (explanatory variables / bound).Based on the first hypothesis suggests that it is partially a significant difference between Conservatism in Financial Distress Manufacturing company. Under the second hypothesis suggests that it is partially a significant difference between the conservatism of Litigation Risk on Manufacturing company. Based on the third hypothesis suggests that it is partially a significant difference between the ownership structure manajeral against Conservatism in Manufacturing company. Based on the fourth hypothesis suggests that it is partially not a significant difference between the Debt Covenance against Conservatism in Manufacturing company.JOM Fekon Vol.1 No.2 Oktober 2014 Page 2Keywords : Financial Distres, Litigation Risk, managerial ownership structure, Debt Convenance
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (DALAM PERSPEKTIF TAX PROFESSIONAL) (Studi Pada Wajib Pajak Badan Yang Terdaftar Di KPP Madya Pekanbaru) Mariana br Purba; Zirman '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to Analysis Thefactors that affect tax compliance on corporate taxpayers registered in KPP Madya Pekanbaru. Variables to be tested in this research is attitude of tax professional, subjective norm, perceived behavior control, financial condition, corporate facilities, organizatinal climate and tax compliance. The data in this research is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Madya Pekanbaru who have served a minimum of 1 year and ever filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression).The results show that the attitude of tax professional bring a significant that affect on corporate tax compliance with a significant value 0,020 (alpha 0,05). Subjective norm affect on corporate tax compliance with significant value 0,013. Perceived behavior affect on corporate tax compliance with a significant value 0,005. Financial condition affect on corporate tax compliance with significant value 0,046. Corporate facilities affect on corporate tax complince with significant value 0.009. Organizational climate has a positive affect partially on corporate tax compliance, with significant value 0,031.Keywords : Planned Behavior, Financial, Corporate Facilities, Organizational and Tax Compliance.
Pengaruh motivasi terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi (ppak) Sri Wahyuni; Zirman '; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to look at the effect of motivation on student interest in accounting education to follow the accounting profession.This study was conducted by taking a sample of 100 students of accounting faculty of economics University of Riau, and the State Islamic University of Riau Islamic University class of 2009 and 2010. The sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.The results of this study indicate that the quality and motivation motivation significantly affect the economic interest of the education of accounting students to follow the accounting profession (PPAk). While the career motivation not significantly affect the interest of the education of accounting students to follow the accounting profession (PPAk). The coefficient of determination (R2) in this study was 0.245. this suggests that the effect of independent variables on the dependent 24.5% and the remaining 75.5% is influenced by other variables.Key Word : Quality Motivation , Career Motivation, Economic Motivation and Interest To Follow The Accounting Profession Education (PPAk)
ANALISIS HIMBAUAN, PEMERIKSAAN, DAN TINDAKAN PENAGIHAN AKTIF TERHADAP REALISASI PENERIMAAN LIMA KLASIFIKASI LAPANGAN USAHA (KLU) DOMINAN (STUDI KASUS KPP MADYA PEKANBARU) Iwan Kristoni Napitupulu; Zirman '; Nur Azlina
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 purpose of this research was to find out whether there is or not influence of tax revenue for 5 Dominant KLU’s in Pekanbaru Middle Tax Office (KPP Madya Pekanbaru). This research only focuses on extra-efforts in the tax collection activity, including Advise Letters, Comprehensive Tax Audits, and Collection Activity for Tax Assessment Letters. Thus, tax Revenuefor 5 Dominant Classificatons by Business (KLU’s)that examined, emphasized on the Percentage. Samples that are used in this study is devoted only to the data time series, in the period of 2009 to 2012. By using statistical technique, this research uses multiple linear regression analysis method to answer the hypothesis. Tests carried out simultaneously (F-test) and partially (statistical t-test) with degree of significance (α) = 5%. Analiyzing data use statistical data processing softwares. These result indicate that extra-effort activity, including Advise Letters, Comprehensive Tax Audits, and Collection Activity for Tax Assessment Lettersare significantly affect the percentage of tax Revenuefor 5 Dominant Classification by Business(KLU’s)simultaneously. But, only Collection Activity for Tax Assessment Lettersdoes not affect partially, while two other variables does (Advise Letters, Comprehensive Tax Audits).Keywords : Advise Letters, ComprehensiveTax Audits,Collection Activity for Tax Assessment Letters,Tax Collection Activity, Classification by Business,Tax Revenue of 5 Dominant Classification by Business (KLU’s).
Co-Authors Alfajri ' Anak Agung Gede Sugianthara Arief Reyhan Azhari Sofyan Dwidya Senni Aprilia Edfan Darlis Eka Hariyani Erni Susanti Hariadi ' Iwan Kristoni Napitupulu Liya Juniati Mariana br Purba Meiliza Celara Angela Putri Mudrika Alamsyah Hasan Muhammad Iqbal Ridwan Nur Azlina Rachmat Handani Riska Natariasari Rusli ' Rusli Reinaldo Sem Paulus Sri Wahyuni Ulfa Jasmine Volta Diyanto Wira Amelia Yessi Mutia Basri Yogi Ramadhoni Yuneita Anisma