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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika Jurnal Informatika Ekonomi Bisnis Jurnal Kajian Akuntansi dan Auditing Jurnal Akuntansi dan Keuangan Journal of Sustainable Transformation
Adiman, Raja Multi Konvokesen
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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Trade, Services and Investment Yang Terdaftar Di Bursa Efek Indonesia 2014-2016) Raja Multi Konvokesen Adiman; Enni Savitri; Lila Anggraini
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 study aims to examine: 1) the effect of profitability on timeliness of financial reporting, 2) the influence of leverage on timeliness of financial reporting, 3) the effect of firm size on timeliness of financial reporting, 4) the influence of outsider ownership on timeliness of financial reporting, 5) the effect of auditor’s firm reputation towards timeliness of financial reporting. The population used in this study is all trade, services, and investment company listed in Indonesia Stock Exchange in 2014-2016. Samples were determined by using purposive sampling method and obtained sample of 78 companies. The type of data used in this study is secondary data. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) profitability influences on timeliness of financial reporting, 2) leverage has no effect ontimeliness of financial reporting, 3) firm size influences ontimeliness of financial reporting, 4) outsider ownership influences on timeliness of financial reporting, 5) auditor’s firm reputation influences on timeliness of financial reporting.Keywords : Profitability, Leverage, Firm Size, Outsider Ownership, Auditor’s Firm Reputation, Timeliness of Financial Reporting.
PENGARUH JUMLAH PENDUDUK, DANA BAGI HASIL, DAN TOTAL BELANJA DAERAH TERHADAP INDEKS KESULITAN SOSIAL DI KOTA PEKANBARU HAMID, M; NURFITRIANI, NURFITRIANI; SILKFAN, RARA; ADIMAN, RAJA MULTI KONVOKESEN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4622

Abstract

This study aims to analyze the effect of population, Revenue Sharing Fund (DBH), and total regional expenditure on the Social Difficulty Index (IKS) in Pekanbaru City during 2015–2023. Using an explanatory quantitative approach and multiple linear regression, the results show that partially, the population and total regional expenditure have a significant negative effect on the IKS, while DBH has a negative but insignificant effect. Simultaneously, these three variables explain 91% of the variation in IKS. These findings confirm that effective regional expenditure expansion and population growth accompanied by strong economic growth can reduce social difficulties, whereas optimization of DBH utilization still requires improvement.
TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN ADIMAN, RAJA MULTI KONVOKESEN; SILKFAN, RARA; NURFITRIANI, NURFITRIANI; HAMID, M; AZWIR, MAHARANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4627

Abstract

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.
CEO OVERCONFIDENCE DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA: SEBELUM DAN SESUDAH PANDEMI COVID-19 Adiman, R Multi K; Afag, Richa Rachmawati; Tyas, Ratih
Journal of Sustainable Transformation Vol. 3 No. 02 (2025)
Publisher : Universitas Nahdlatul Ulama Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59310/jst.v3i02.36

Abstract

COVID-19 has impacted by decreasing tourism, hotel, and restaurant revenue. However, at the end of 2020, the share price in the tourism sector showed a positive trend, causing a big question mark for researchers. This study examined the difference in term of CEO overconfidence and earnings management before and after COVID-19. The quantitative method was used with secondary data taken from the financial statements of the tourism, hotel, and restaurant sectors. The data was then analyzed by paired samples t-test analysis. The findings of this study indicate that CEO overconfidence did not significantly affect earnings management in 2018-2019 before the pandemic and CEO overconfidence also did not significantly affect earnings management in 2020-2021 during the pandemic. This shows that the COVID-19 event did not change a manager's behavior.
Sosialisasi Pajak sebagai Penguat Kepatuhan Wajib Pajak di Tanjung Pinang Teddy, Haryadi; Yusyawiru, Nurul; Rikayana, Hadli Lidya; Yusrizal; Adiman, Raja Multi Konvokesen
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1223

Abstract

This study explores the factors influencing tax compliance among Micro, Small, and Medium Enterprises in Tanjungpinang, specifically focusing on financial conditions, tax sanctions, and the role of tax socialization. The research aims to understand how these factors affect MSMEs' compliance with tax regulations. A survey was conducted with MSME owners in Tanjungpinang using a questionnaire to gather data on their financial conditions, knowledge of tax obligations, and perceptions of tax sanctions. The results indicate that financial conditions do not have a significant impact on tax compliance. However, tax sanctions are found to significantly encourage compliance, highlighting their role as a motivating factor for MSMEs to fulfill their tax obligations. Furthermore, the study reveals that tax socialization moderates the relationship between financial conditions and tax compliance, as well as between tax sanctions and compliance. Effective tax socialization strengthens the impact of both financial conditions and sanctions on compliance. The findings suggest that improving tax education and communication can play a crucial role in increasing tax compliance in the MSME sector, even in the face of financial challenges. This research provides valuable insights for policymakers to design more effective tax policies targeting MSMEs.
TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS Odiatma, Fajar; Zarefar, Atika; Afriana Hanif, Rheny; Abdurrahman, Rezi; Multi Konvokesen Adiman, Raja
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.291

Abstract

This study examines the effects of independent board and audit committee expertise on Top Management Teams (TMT) and Real Earnings Management (REM) relationships.The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2024 with a total of 240 companies. Analysis of the research model using General Least Square (GLS). TMT financial and accounting skills are positively associated with REM. On the other hand, the financial and accounting expertise of the independent board and audit committee has a negative impact on the relationship between TMT and REM expertise. Other findings show consistent results for family firms and non-family firms. These findings are relevant and have implications for public policies related to good corporate governance (GCG), especially in countries with a two-tier system. The impact of the financial and accounting expertise of independent board and audit committee as a moderating variable in the relationship between TMT expertise and REM practices is still rare, especially in countries with two-tier systems. The results of this study show the importance of financial and accounting expertise from independent board and audit committees for effective control mechanisms that can ultimately reduce information asymmetry, especially information related to company profits.
Audit Quality and Company Size on Tax Avoidance: The Role of Independent Commissioners Surya, Raja Adri Satriawan; Zarefar, Arumega; Mela, Nanda Fito; Nurfitriani, Nurfitriani; Hamid, M; Adiman, R Multi Konvokesen
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11390

Abstract

This study examines the effect of audit quality and firm size on tax avoidance, with independent commissioners as a moderating variable. Using 595 firm-year observations from 94 manufacturing companies listed on the Indonesia Stock Exchange during 2016–2023, this study applies pooled panel regression with year fixed effects and firm-level clustered robust standard errors. The results show that audit quality is negatively associated with the effective tax rate, indicating higher tax avoidance. Firm size has no significant direct effect. Independent commissioners significantly strengthen the monitoring role of audit quality, but do not convert firm size into stronger tax compliance. These findings suggest that governance mechanisms influence tax avoidance differently depending on whether they operate through external audit quality or firm complexity.
Co-Authors Abdurrahman, Rezi Afag, Richa Rachmawati Afriana Hanif, Rheny Anak Agung Gede Sugianthara Atika Zarefar AZWIR, MAHARANI Enni Savitri Hadli Lidya Rikayana M Hamid Mela, Nanda Fito Nurfitriani , Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Nurul Yusyawiru Odiatma, Fajar Raja Adri Satriawan Surya Silkfan, Rara Teddy Haryadi Tyas, Ratih Yusrizal Zarefar, Arumega