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All Journal Journal of Accounting and Investment AKUNTANSI DEWANTARA Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat KOLONI Jurnal Akuntansi dan Governance Andalas
Zulaika, Tatik
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA Elmi, Elmi; Zulaika, Tatik; Angela, Leliana Maria
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i4.313

Abstract

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification
Do financial signals matter? The influence of profitability, stock price, and dividend policy on investment decisions in Indonesian manufacturing firms Puspitae, Zeri; Zulaika, Tatik; Rahmiati, Rahmiati; Fransiska, Christina; Angela, Leliana Maria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20353

Abstract

Research aims: This study aims to determine investment decisions made by investors based on the performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 based on an analysis of the influence of financial ratios.Design/Methodology/Approach: Profitability, stock price, and dividend policy ratios were employed in this analysis. This study employed a quantitative approach and relied on the usage of secondary data sources in the form of yearly reports to compile its findings. This research used a purposive sampling population of manufacturing companies listed on the IDX in 2018-2021.Research findings: The results of this study state that profitability does not affect investment decisions because companies employ profits generated in certain periods for other things, such as paying debts and distributing dividends. While the stock price has a positive and significant effect on investment decisions, the higher the stock price, the higher investor confidence in the company. This applies because the dividend policy is considered by investors, and the company has a responsibility to fulfill its obligations for the funds that investors have invested.Theoretical contribution/ Originality: This research contributes to signal theory, which states that every corporate action related to a company has the potential to produce information content as a signal. Information released as an announcement will give signals to investors to make investment decisions. Investors need information because it paints a picture of the company's history, its current state, and the effect the market crisis is having on its future.Practitioner/Policy implication: This research is expected to be useful as additional information for companies and investors. It canResearch limitation/Implication: For investors, they should pay attention to other aspects of the risk company's performance that are generally disclosed, for example the company's capital structure obtained from debt, the company's ability to pay taxes.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Janah, Wardatul; Zulaika, Tatik; Maria Angela, Leliana
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13706

Abstract

Abstract. The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a statistical analysis method whose calculations were carried out using SPSS version 25. The statistical tests used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test (statistical t test), simultaneous test (statistical F test), and coefficient of determination test (R2). Based on the results of the partial test, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality. Keywords: prudence, operating cycle, gender diversity, default risk, and earnings quality
PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN VARIABEL MODERATING UKURAN PERUSAHAAN Ardiyani, Dewi; Zulaika, Tatik; Y. Asi, Oktobria; Joni Pambelum, Yohanes
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.15484

Abstract

Profits are an important part of the information used by investors to measure the impact of profits on stock returns. Earnings Response Coefficient is profits are an important part of the information used by investors, to measure the impact of profits on stock returns, the earnings response coefficient is one of the tools to measure earnings quality. The purpose of this research is determine the effect of accounting conservatism, profitability, and leverage on earnings response coefficient with firm size as moderating variable on influence of accounting conservatism, profitability, and leverage on earnings response coefficient. This study used 38 is sub sector food and beverages manufacturing companies listed Indonesia Stok Exchange (IDX) in 2018-2021 with sampling technique used in this research was purpose sampling. The method of data analysis used is moderate regressiom analysis (MRA). The result of this study indicate accounting conservatism and profitability have positive effect on earnings response coefficient and leverage have negative effect on earnings response coefficient. Firm size is able to moderate on influence of accounting conservatism, profitabilty, and leverage on earnings response coefficient.
Pelatihan Pemilahan Sampah dan Pemanfaatan Sampah Anorganik Untuk Craft Dengan Prinsip Do It Yourselft (DIY) Pada Kelompok Milenial Kota Palangka Raya Nurwati, Solikah; Mulyani, Rahmawati Budi; Romiaty; Rahmiati; Ulfah, Sri Mujiarti; Zulaika, Tatik; Sarie, Fatma
Jurnal Pengabdian Kampus Vol 10 No 2 (2023): Jurnal Pengabdian Kampus
Publisher : LPPM Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jpmupr.v10i2.9199

Abstract

Kegiatan Pengabdian ini difokuskan kepada kelompok milenial yang dipilih berasal dari mahasiswa semester akhir Universitas Palangka Raya. Berdasarkan hasil wawancara sebelum kegiatan pelatihan diperoleh gambaran bahwa  1). Mahasiswa semester akhir selain  fokus pada penyelesaian tugas akhir atau skripsi, cukup banyak waktu luang yang belum termanfaatkan dengan baik, sehingga mereka menginginkan kegiatan seperti pelatihan yang mampu menumbuhkan daya kreasi dan jiwa wirausaha, 2). Banyaknya limbah berupa sampah anorganik di sekitar tempat tinggal mereka yang dibuang sembarangan dan mengotori lingkungan, 3) Mahasiswa belum pernah mengikuti pelatihan bagaimana memilah sampah serta memanfaatkan sampah anorganik untuk dibuat craft (kerajinan) yang memiliki nilai jual tinggi dan dapat menambah penghasilan.  Berdasarkan latar belakang tersebut maka tujuan dari kegiatan Abdimas ini adalah untuk memberikan pelatihan memilah sampah dan memanfaatan sampah anorganik untuk craft dengan prinsip do it yourselft (DIY) pada kelompok mahasiswa mewakili generasi milenial Kota Palangka Raya. Metode kegiatan menggunakan presentasi materi terkait cara pemilahan sampah dan praktek secara langsung pembuatan craft dari limbah sampah anorganik. Evaluasi kegiatan menggunakan kuesioner yang diberikan kepada peserta sebelum dan sesudah pelatihan. Hasil evaluasi diperoleh gambaran bahwa kegiatan pelatihan pemilahan sampah dan pemanfaatan sampah anorganik untuk craft dapat berjalan dengan baik dan berhasil, seluruh peserta (100%) menyatakan penjelasan materi dan pelatihan  praktek pembuatan craft mudah di pahami, dimana seluruh peserta menyatakan puas atas pelatihan yang diberikan. Setelah pelatihan, seluruh peserta merasakan manfaat pelatihan dapat meningkatkan produktivitas diri dan menumbuhkan jiwa kewirausahaan, sehingga peserta berminat untuk berwirausaha dibidang kerajinan tangan (handicraft).
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan: (Studi Empiris Pada Indeks SRI-KEHATI yang Terdaftar di BEI) Zulaika, Tatik; Sihombing, Grasella
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.27

Abstract

This research purposes is to analyze the influence of Corporate Social Responsibility (CSR) and profitability as represented by Return on Equity (ROE) and Return on Investment (ROI) on the firm value. This research uses sample of SRI-KEHATI index in Indonesia Stock Exchange (IDX) during 2012-2016 period. Based on purposive sampling method, the total of research sample are 19 companies with 5 year observation. This research is a quantitative research using multiple regression analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially and simultaneously the effect of CSR and profitability as represented by ROE and ROIon value of company is positif and significant. The implications of the study provide an understanding that in operational activities the company should not only seek profit but also must pay attention to its social responsibilities, while also providing benefits to stakeholders because the company can maintain and generate a positive corporate image which in the long run can increase the firm value reflected by stock price movements.
Co-Authors Angela, Leliana Maria Ardiyani, Dewi Asi Nion, Yanetri Elmi, Elmi Fazri, Muhammad Fransiska, Christina Furtuna, Dewi Klarita Gunawan, Irawadi Ivone Christiana Janah, Wardatul Joni Pambelum, Yohanes Klarita Furtuna, Dewi Lamria Simamora, Lamria Maria Angela, Leliana Maryani Maryani Nurwati, Solikah Puspitae, Zeri Rahmawati Budi Mulyani Rahmiati Rahmiati Rahmiati Ricky Djauhari ROMIATY Rozik, Mohamad Sadelman Tulis, Riamona Sarie, Fatma Sena Wahyuni, Amaya Senas, Petrus Shinta Sylvia Monalisa Sihombing, Grasella Sylvia Monalisa, Shinta Toteles, Aris Tulis, Riamona Sadelman Ulfah, Sri Mujiarti Y. Asi, Oktobria Yanetri Asi Nion, Yanetri Asi Yasin, Muhammad Noor Yusuf, Noor Syarifuddin