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Nasrizal, Nasrizal
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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA Arai, Putri; Nasrizal, Nasrizal; Kurnia, Pipin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.483-505

Abstract

This study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Afrilia Ulfa, Oetari; Nasrizal, Nasrizal; Susilatri, Susilatri; Kurnia, Pipin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK : ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF TAX AUDITORS Putri Sinaga, Nia Paramitha; Nasrizal, Nasrizal; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.209-222

Abstract

This study aims to examine: the effect of professional ethics, competence, work experience, dan professionalism on tax auditor performance. The population used in this study was well from employees who have positions as tax auditors at Tax Office in Pekanbaru City. The sampling technique used in this study is saturated sampling. Saturated sampling is taken because all members of the population are used as samples. This study used primary data by distributing questionnaires. Data analysis in this study used the Partial Least Square (PLS) with the aid of SmartPLS computer software version 3. The result of this study indicated that: (1) professional ethics positively and significantly affect tax auditor performance, (2) competence positively and significantly effect on tax auditor performance, (3) work experience positively and significantly effect on tax auditor performance, (4) professionalism positively and significantly effect on tax auditor performance
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya, Putra Agri Afrilia Ulfa, Oetari Arai, Putri Devi Safitri Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Falya Zakira Utami Guslidiawati, Guslidiawati Jamaris, Syamsu Jufri, Yenni Julita Julita Julita Saidi Jusari, Daniel Kamaliah Kamaliah, Kamaliah KOSASSY, SITI OSA Luthfi, Muhammad M. Rasuli Marwandizal, Marwandizal Masruroh, Sekar Luluk Mela, Nanda Fito Merti, Dona Miki, Lutfiandri Muhammad Fajri Muhammad Irfan Nita Wahyuni, Nita Nopeanti, Ika Luly Nurulita, Suci Panjaitan, Erika Eva Jayanti Pipin Kurnia Pratama, Adhitya Hadhi Putri Sinaga, Nia Paramitha Rasuli, Rasuli Rheny Afriana Hanif Ria Nelly Sari Rizke , Dian Rizke, Dian Sihite, Vorarta Adelia Kristauli Susilatri Susilatri, Susilatri Yasmeradi, F. Yesi Mutia Basri Yuliana Yuliana Yuswanita, Lativa Zubaidah R, Zubaidah