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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Zulbahridar Zulbahridar, Zulbahridar
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMILKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2013 Candra, Bob; Zulbahridar, Zulbahridar; Surya, Raja Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove the influence of institutional ownership, the proportion of independent board, and audit committe againts earning management. This is study an empirical study on the effect of the influence of institutional ownership, the proportion of independent board, audit committee againts earning management in the mining company listed on the indonesian stock exchange period 2011-2013. This study was conducted on mining companies listed on the indonesian stock exchange in period 2011-2013. Total sampel of 16 firms or 48 observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning management, institutional ownership, the proportion of independent board, and audit committee. Hypothesis testing is done using multiple regretions. The result showed that audit committee and the proportion of independent board no effect on earning management, while the institutional owner effect earning management.Keywords: earning management, institusional owner, the proportion independent board, and audit committee.
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 PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI, PELIMPAHAN WEWENANG DAN PENGETAHUAN MANAJEMEN BIAYA SEBAGAI MODERATING ( Studi Pada Satuan Kerja Perangkat Daerah (SKPD) Se-Provinsi Riau) Suwarno, Suwarno; Kamaliah, Kamaliah; Zulbahridar, Zulbahridar
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.431 KB) | DOI: 10.31258/sorot.8.2.133-146

Abstract

Penelitian ini bertujuan menguji pengaruh partisipasianggaran terhadap kinerja manajerial pada SKPD se-Provinsi Riaudengan motivasi, pelimpahan wewenang dan pengetahuanmanajemen biaya sebagai variabel moderating. Populasi dalampenelitian ini adalah 38 SKPD se-Provinsi Riau dengan respondensebanyak 304 orang. Pengumpulan data sampel mengambil sebanyak152 responden dengan cara membagikan kuesioner. Jenis data yangdigunakan adalah data primer dengan metode pengumpulan datamenggunakan kuesioner. Penelitian ini bertujuan mengetahuipengaruh partisipasi penyusunan anggaran terhadap kinerjamanajerial SKPD se-Provinsi Riau dengan motivasi, pelimpahanwewenang dan pengetahuan manajemen biaya sebagai variabelmoderating. Metode analisis data yang digunakan dalam penelitianini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwapartisipasi penyusunan anggaran berpengaruh terhadap kinerjamanajerial dengan signifikansi 0,001. Pengetahuan manajemen biayadapat memoderasi pengaruh partisipasi penyusunan anggaranterhadap kinerja manajerial dengan signifikansi 0,035. Motivasi danpelimpahan wewenang tidak memoderasi pengaruh partisipasianggaran terhadap kinerja manajerial karena masing-masingmempunyai signifikansi 0,743 dan 0,106 Hasil koefisien determinasisebesar 0.772. Angka ini menjelaskan bahwa 77,2% kinerja manajerialdipengaruhi partisipasi anggaran, motivasi dan pengetahuanmanajemen biaya, sedangkan sisanya 22,8% kinerja manajerialdijelaskan oleh variabel lainnya, seperti pelimpahan wewenang danlain-lain.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING ( STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2010-2014 ) Ramashar, Wira; Zulbahridar, Zulbahridar
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.341 KB) | DOI: 10.31258/je.24.1.p.121

Abstract

This study aimed to analyze and explain: (1) the influence of institutionalownership on firm value, (2) the influence of institutional ownership on firm valuethrough earnings management, (3) the effect of profitability on firm value, (4) theeffect of profitability on firm value through management earnings, (5) the effect ofearnings management on firm value. The study population was bankingcompanies listed in the Indonesia Stock Exchange (BEI) in the period 2010 to2014 with a total sample of 26 companies. Technical analysis of the data in thisstudy using path analysis with SPSS version 21.Results of data analysis proves that : (1) institutional ownership has no effect onfirm value, (2) institutional ownership positively affects the firm value to bemediated by earnings management, (3) profitability negatively affect the firmvalue, (4) profitability negatively affect the firm value to be mediated by earningsmanagement (5) earnings management negatively affect the firm value.
Co-Authors Al Azhar L Bob Candra, Bob Jenika, Ulfa Kamaliah Kamaliah, Kamaliah Raja Adri Satriawan Surya Ramashar, Wira Suwarno Suwarno