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Al Azhar L
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOANS TO DEPOSIT RATIO TERHADAP RETURN SAHAM INDUSTRI PERBANKAN L, Al Azhar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The research was conducted in order to find out empirically the influence of theCAR, BOPO and LDR on the banking industry stock returns in IDX. METHODsampling done by purposive sampling, and acquired 20 banking companiesregistered in IDX observations in 2006-2008. Financial report form data obtainedfrom the Indonesian Capital Market Directory. And data analysis methods used forhypothesis testing is multiple linear regression. Results of this study show that: CARand LDR no significant effect on stock returns, while BOPO significant effect on thebanking industry stock returns in IDX. Coefficient of determination (R2) variableCAR, BOPO and LDR is as big as 39.6% in explaining the variation in stock returnsin the banking industry IDX.Keywords: stock return, CAR, BOPO, and LDR
Pengaruh kualitas pelaporan keuangan, kepemilikan institusional dan ukuran perusahaan terhadap asimetri informasi pada perusahaan perbankan yang terdaftar di bei tahun 2008-2012 Kusuma, Tifany; Agusti, Restu; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the effect of financial reporting quality, institutional ownership and firm size against the asymmetry of information on banking companies listed in Indonesian Stock Exchange in 2008-2012.The data used in this study are secondary data from financial data in the Indonesian Stock Exchange. The sample method used was purposive sampling, the population of 32 companies listed in the Indonesian Stock Exchange, research sample counted 14 companies that meet the criteria. Hypothesis testing is done by using multiple linear regression analysis.The results of this research base on hypothesis test indicates that the quality of financial reporting and institutional ownership has no significant effect to the asymmetry of information with significant are 0.955 and 0.338, while the firm size has significant influence to the asymmetry of information with significant is 0.040. The magnitude of the effect (Adj R-Square) of the quality of financial reporting, institutional ownership and firm size on asymmetry of information was 8.1%. While the remaining 91.9% is influenced by other variables.Keywords: information asymmetry, institutional ownership, firm size, the quality of financial reporting
PENGARUH INTERNET FINANCIAL REPORTING, EARNING POWER, INVESTMENT OPPORTUNITY SET TERHADAP COST OF EQUITY CAPITAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015) Wati, Yenny; Rasuli, M; L, Al Azhar
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 research is to examine the effect of direct and indirect consequences of internet financial reporting, earning power, and the investment opportunity set in cost of equity capital with earnings management as intervening variable. Collecting data using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2010-2015 which is analyze by path analysis. The results show that: (1) the Price earning ratio and investment to sales have a direct effect on the cost of equity capital, (2) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, capital to total assets, and earnings management did not have a direct effect on the cost of equity capital, (3) Content, timeliness, net profit margin, return on assets, and the price earning ratio has a direct effect on earnings management, (4) the utilization of technologies, user support, market to book equity, investment to sales, and capital to total assets has no direct effect on earnings management, (5) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, price earning ratio, investment to sales, and capital to total assets does not have indirectly effect on the cost of equity capital through earnings management.Keywords: Cost of Equity Capital, Earnings Management, Internet Financial Reporting, Earning Power, Investment Opportunity Set
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Jalius, M Fajri; Rasuli, M; L, Al Azhar
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 study aimed to examine the effect of the intern control system, local financial management and organization commitment on the implementation of good government governance of local government in Pekanbaru City. It was a quantitive research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Pekanbaru city. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 96 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary and Head of finance in each SKPD Pekanbaru City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management and organization management has positive significant effect on the implementation of good government governance with significant < 0.05.Keyword: Intern Control System, Local Financial Management, Organization Commitment and Good Government Governance
FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL OPD (Studi Empiris Pada OPD Pemerintah di Kota Pekanbaru) Jenika, Ulfa; Zulbahridar, Zulbahridar; L, Al Azhar
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

This research was conducted on employees OPD Pekanbaru. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392)with respondents as many as 144 employees who working in OPD Pekanbaru. Data were analyzed using multiple regression with SPSS version 17. This research aimed to know the influence of participation in the preparation of the budget, clarity of budget targets, environment uncertainty and structure decentralization on managerial performance OPD with internal control as a moderating variable (Empirical study on OPD in the city of Pekanbaru). The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research show that all independent variables affect on managerial performance OPD. So also obtained that the internal control can moderate the independent variables on managerial performance OPD and the results of the analysis significantly, there is one independent variable that can not be moderated by the variable internal control of managerial performance that is the uncertainty environment. Contributions the influence of participation in budget formulation, budget goal clarity, the uncertainty of the environment and a decentralized structure can explain the variable managerial performance of OPD in government of Pekanbaru city amounted 79,5%. While the remaining 20,5% is influenced by variables that aren’t observed ini this study.Keywords : Participation in the preparation of the budget,clarity of budget targets, Environmental uncertainty, Structure decentralization, Internal Control, Managerial Performance OPD
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ELEMEN-ELEMEN INTEGRATED REPORTING (Studi Pada Perusahaan Non-Keuangan yang listing di BEI Tahun 2015) Novaridha, Ira Astria; Indrawati, Novita; L, Al Azhar
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 is aimed to examine and analyze influence of institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. Sample data is using simple random sampling methode to the non-financial companies that listed in Indonesian Stock Exchange during 2015. The number of companies taken as samples in this study covers about 85 company annual reports. This study uses content analysis to measure elements of integrated reporting in the annual report. Processing and analysis of data using multiple regression with SPSS v22. The result of this research showed those independent variables of institutional ownership, size and profitability does not affect the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015.Keyword: institutional ownership, firm size , profitability and elements of integrated reporting
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ORGANIZATIONAL COMMITMENT DAN KARAKTER PERSONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Kota Pekanbaru) Riliana, Melvi; Agusti, Restu; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This purpose of this research was to identify and analyze about (1) the Influence of budgetary participation to budgetary slack (2) the Influence of budget goal clarity to budgetary slack (3) the Influence of budget participation to budgetary slack with organizational commitment as moderating variable. (4) the influence of budget goal clarity to budgetary slack with organizational commitment as moderating variable. (5) the influence of budgetary participation to budgetary slack with personal characters as moderating variable. (6) the influence of budget goal clarity to budgetary slack with personal characters as moderating variable. The study was conducted on 30 OPD in Pekanbaru city.The data used in this research is primary data with the questionnaire as an instrument. The method that used to the sample selection is purposive sampling. The samples of this research were 90 respondents. Hypothesis test used in this research was statistical t-test. Data analysis technique used in this research is multiple linear regression analysis using Statistical Product and Service Solution (SPSS). The result of hypothesis testing shows that budget participation variable has significant effect to budgetary slack with significant value (0,000<0,05). the budget goal clarity has a significant effect on budgetary slack with significant value (0,001<0,05). organizational commitment and personal characters as variables moderating variables has effect to budgetary slack.Keywords : budgetary participation,budget goal clarity,budgetary slack, organizational commitment, personal characters
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI, SKEPTISME PROFESIONAL DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Pada KAP Di Wilayah Pekanbaru, Padang dan Batam) Arbaiti, Arbaiti; Alfiati Silf, Alfiati Silf; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to determine the effect of experience auditor, Independency, Professional Skepticism, types of personality to fraud detection ability of auditor (empirical studies on publik accounting firm in Pekanbaru, Padang, and Batam). The methods used in this research was multiple linear regression. Testing the validity and reliability questionnaire in this study using SPSS (Statistical Product and Service Soluction). The sampling methods used was convenience sampling which counted 20 in 2018. Respondents used in this study were partners, managers,supervisors, senior and junior auditors. Data collected by distributing questionnairs to 105 auditor working in 20 public accounting firm, but only 70 questionnaires were returned and can be processed. The results of the hypothesis test showed that experience auditor, independency, professional skepticism and types of personality has an effect on fraud detection ability of auditor with 0,004, 0,002, 0,046 and 0,012 significance.Keywords : Experience Auditor, Independency, Professional Skepticism, types of personality and Fraud Detection Ability Of Auditor.
Pengaruh partisipasi penetapan tujuan terhadap goal commitment dengan procedural fairness dan interpersonal trust sebagai variabel pemediasi Isfani, Yulia; Sari, Ria Nelly; L, Al Azhar
Jurnal Manajemen Vol 21, No 2 (2017): June 2017
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.617 KB) | DOI: 10.24912/jm.v21i2.229

Abstract

This study aimed to examine (1) the direct effect of goal-setting participation on goal commitment, (2) indirect effect of goal-setting participation on goal commitment with procedural fairness and interpersonal trust as intervening variables. The data for this study was collected by sending a questionnaire via email using the Google Forms. 411 questionnaire are send to middle manager who work of manufacturing companies listed on Indonesia Stock Exchange, and 74 responses are returned and due to incomplete data nine questionnaire were dropped. The hypothesis were tested by using Partial Least Square (PLS)2.0 M3. Seven out of eight hypotheses were accepted. Result of this study proved that (1) goal-setting participation has no significant effect on goal commitment; (2) no direct effect of goal-setting participation on goal commitment; (3) goal-setting participation has indirect effect toward goal commitment through procedural fairness and interpersonal trust as intervening variables.
PENGARUH SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA PERUSAHAAN MELALUI KEUNGGULAN BERSAING Wulandari, Wulandari; Sari, Ria Nelly; L, Al Azhar
Jurnal Ekonomi Vol 21, No 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.31

Abstract

This research aims to examine the effect of supply chain management on firm performance. In this study, the effect of supply chain management on firm performance is intervened by competitive advantage. The sample of this study is manufacturing firms listed on Bursa Efek Indonesia (BEI) 2014. By using total sampling procedure, 137 firms were selected as a sample and questionnaires were sent to finance,production or marketing manager through corporate secretary. From 137 set questionnaires were sent, 64 sets were returned and due to missing data/incomplete answer so only 59 sets were analyzed. Data was analyzed by using SPSS program version 20.0. This study found that supply chain management positively effect firm performance. The findings showed that supply chain management positively effect the firm’s competitive advantage. Further, analyzed found that competitive advantage positively effect firm performance. Meanwhile, the results proved that ß value of relationship between the supply chain management and firm performance after entered by competitive advantage was decreased from 0.825 to 0,412. This research conclude that competitive advantage has a role as partial mediation variable.
Co-Authors Alfiati Alfiati, Alfiati Alfiati Silf, Alfiati Silf Anggraini Kahar Arbaiti, Arbaiti Aura Pratadina Azwir Nasir Dwi Rafika Rani Edfan Darlis Farid Hamdi Fauzalina Triani Fauzi Febby Syahrani Hardi Hardi Humaira Basri Isfani, Yulia Ismon Zakya Jalius, M Fajri Janne Walandouw Jenika, Ulfa Kamaliah Kamaliah M Rasuli Novaridha, Ira Astria Novita Indrawati Oi Sanjaya Rahmayanti, Wella Rahmi Ilyani Rasuli, M Ratih Anggraini Restu Agusti Ria Nelly Sari Riliana, Melvi rofika rofika Ruhul Fitrios Taufeni Taufik Tifany Kusuma Ursula Gunasanti Wati, Yenny Widya Ayu Tamara Widya Pratiwi Wulandari Wulandari Yurisa Ratnasari Yusralaini Yusralaini Yusralaini Zirman Zulbahridar Zulbahridar Zulbahridar Zulbahridar, Zulbahridar