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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Media Wahana Ekonomika Accounting Analysis Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Financial, Accounting, and Management Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JRABA Jurnal Abdimas Musi Charitas Sriwijaya Accounting Community Services Indonesian Journal of Community Engagement Ekopedia: Jurnal Ilmiah Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Hamzah, Ruth Samantha
Program Studi Akuntansi Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay Mutiara Lusiana Annisa; Ruth Samantha Hamzah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 4, December 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i4.315-324

Abstract

This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 companies. This study employed multiple regression analysis and purposive sampling as an analysis method and sampling technique, respectively. The result shows that debt to equity ratio and return on asset ratio do not have a significant effect on audit delay, meanwhile firm size significantly affects audit delay.
Do Market Performance of SOEs Outperform Private Firms? (A Case of Indonesia Exchange) Nur Khamisah; Anisa Listya; Ruth Samantha Hamzah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 4, December 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i4.289-298

Abstract

The purpose of the privatization strategy is to improve the performance of Stated Owned Enterprises (SOEs) that are considered to have a poor performance that is not better than the private companies. The data is collected from the company's annual report and from the Osiris Database. This research uses purposive sampling method and doing multiple linear regression test analysis to test the research hypothesis. The final sample in this study consisted of 454 company observation. This study finds that privatized SOEs have better levels of market performance than private companies. Regression test results show the coefficient of market performance of SOEs is positive and significant at the level 1%. These results indirectly indicate that the privatization strategy through IPO conducted by the government against several SOEs has been effective in improving the performance of BUMNs
EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE) Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Nur Khamisah
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.13078

Abstract

The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.
FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Chomsah Novianti Pratiwi; Marissa Octari
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4102

Abstract

The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.
EXAMINING EARNINGS MANAGEMENT AND FIRM AGE: A QUANTITATIVE COMPARATIVE STUDY Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Nur Khamisah
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5155

Abstract

This paper examines the association of firm age on earnings management (EM). We compared the large samples of 688 and 844 year-observation on listed firms in Indonesia stock exchange (IDX) and Singapore stock exchange (SGX), respectively. SGX is used as a benchmark of South East Asia (SEA) stock market. Despite SGX transaction has the highest rank in SEA stock exchange, yet the firm age average is newer than the IDX counterparts. Panel data regression was employed in analyzing the data. In addition, we conducted an anova pairwise t-test to examine the difference of firm age and EM depedency association in IDX and SGX. The result shows that both on IDX and SGX, firm age have a negative and significant effect towards EM. Moreover, it is found that there is a significant difference between the effect of firm age to EM in the firm listed on IDX and SGX.
Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Anisa Listya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1426

Abstract

Poor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.
Pengaruh Asimetri Informasi, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba: Studi pada Perusahaan Manufaktur di Indonesia Puspita Wulandari Dwika; Ruth Samantha Hamzah; Eka Meirawati
JEMBATAN Vol 20, No 1 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v20i1.18655

Abstract

The study aims to examine the effect of information assimetric, profitability, and firm size on the earnings management of basic and chemical industry sectors manufacturing companies listed on the Indonesia Stock Exchange for the year 2016 to 2020. The sampling method employed purposive sampling and collected 33 companies for five years observations, hence we obtained 165 sample observations. Moreover, multiple linear regression is exploited as the analysis method. Based on the results, it is concluded that information assimetric and probability have positive effect on earnings management. Meanwhile, firm size has negative effect on earnings management.
The Analysis of Influence Growth Sales and Fixed Asset Intensity on Tax Avoidance: English Mutiara Lusiana Annisa Annisa; Astro Yudha Kertarajasa; Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Christian Damar Sagara Sitepu
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1488

Abstract

The study examines the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesian Stock Exchange. Research on the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesia Stock Exchange has several urgent needs to be considered. Following are some of the reasons why this research is important: Tax avoidance by automotive companies can have a significant impact on state revenues. If companies reduce their tax obligations illegally, this can reduce state revenues that should be used for development and the provision of public services. Furthermore, automotive companies listed on the Indonesia Stock Exchange have an important economic role in the growth and development of the country. In order to maintain the sustainability and transparency of this sector, it is important to understand the possible tax avoidance practices of these companies.The sampling method used purposive sampling with a sample of manufacturing companies in the automotive sector listed on the Indonesian Stock Exchange in the period of 2020 to 2022. Based on the sampling method, 10 companies were obtained as samples, thus there were 30 firms year observations. The analysis method employed multiple linear regression. The results show that sales growth and fixed asset intensity have no effect on tax avoidance. This result encourages companies to carry out tax planning properly to fulfill tax obligations efficiently and effectively in accordance with the tax provisions set by the government, so that the tax revenue target is successfully obtained and the number of tax avoidance declines.
Financial Resilience of Online-Based Micro Business During Covid-19 Pandemic Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Iwan Efriandy
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21537

Abstract

The study investigates the effect of working capital management (WCM), firm size, and firm age on financial performance of online-based micro, small, and medium enterprises (MSMEs) in Palembang, Indonesia during Covid-19 outbreak. We used a quantitative-descriptive method which employed Ordinary Least Square (OLS) linear regression analysis. Questionnaire is distributed to food and beverages MSMEs and obtained 117 respondents as samples. The results proved that WCM has a significant and positive effect on financial performance, while firm size and firm age have no significant effect on financial performance. The result presents that managing working capital is crucial for MSMEs during Covid-19 pandemic, particularly the online-based MSMEs. The result is believed to deliver the implication for MSMEs owner-managers regarding decision making in order to improve their financial performance
Banking Corporation Dividend Policy – Evidence from ASEAN-6 Countries Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Putiriva Reihani Yurdi
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.60785

Abstract

Purpose : The study aims to investigate the effect of Return on Assets (ROA), Asset Turnover (Ast-Tvr), Leverage, Change in Earnings (ChE), and Size on dividend policy as measured by Dividend Increase (DIC) on banking companies in Asean-6 Countries. Method : We employed eight-year observation period from 2012 to 2019, thus the purposive method obtained 134 companies as samples. This study used regression analysis by Logistic Regression as the method and collected the secondary data from the annual financial statements of banking companies of ASEAN-6 countries which comprises of Indonesia, the Philippines, Singapore, Malaysia, Thailand, and Vietnam. Findings : The results show that ROA, Ast-Tvr, Leverage, ChE, and Size have no significant effect on dividend policy. Novelty : To the best of our knowledge, there is no literature examining dividend policy in ASEAN-6 countries. Hence, we tried to fill the gap in terms of dividend policies in ASEAN-6 Countries. Further, this study contributes further research to provide evidence of what policies are set by banking corporations in ASEAN countries. This research also displays a better understanding for stakeholders and investors in interpreting the dividend related information prior taking the investment decision. Keywords : Dividend Policy; ROA; Asset Turnover; Leverage; Change in Earnings; ASEAN-6 Countries
Co-Authors Agung Putra Raneo Anisa Listya Anisa Listya Annisa, Mutiara Lusiana Arista Hakiki Asfeni Nurullah Astro Yudha Kertarajasa Azzahra, Aisyah Bakti, Herdan Basuni Hamzah Chomsah Novianti Pratiwi Christian Damar Sagara Sitepu Chulim, Felix Rafael Diaz Almalik Efriandy, Iwan Efva Octavina Donata Gozali Efva Octavina Donata Gozali Febrianty, Febrianty Fuadah, Lukluk Gozali, Efva Gozali, Efva Octavina Donata Gusmiati, Dhea Maura Hakiki, Arista Hidayat, Muhammad Irmy, Dyang Ramadhanty Iwan Efriandy Kesuma, Nilam Khamisah, Nur Khasman, Raihandito Kiki Yuliati Listya, Anisa Lusiana Annisa , Mutiara Maharani, Maura Aviona Marissa Octari Meirawati, Eka Meita Rahmawati Meiwarati, Eka Muhammad Hidayat Muhammad Ichsan Siregar Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Annisa Mutiara Lusiana, Mutiara Lusiana Nura Malahayati Nurullah, Asfeni Patmawati Patmawati Pratiwi, Chomsah Novianti Pratiwi, Trie Sartika Pratiwi, Trie Sartika Puspita Wulandari Dwika Putiriva Reihani Yurdi Raneo, Agung Putra Relasari, Relasari Renta, Muhammad Prans Panca Rosidah, Umi Saggaf, Abdullah Sari, Rela Sitepu, Christian Damar Sagara Sulistyaningrum, Helena Primadianti Syarifa Fitria Tertiarto Wahyudi Tharika, Riska Tri Wardani Widowati Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Utami, Febi Wiranti Yobi Nagoya Pratiwi YULIA SAFTIANA, YULIA Yuliansyah Yuliansyah Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini