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All Journal Jurnal Ekonomi : Journal of Economic Juara: Jurnal Riset Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Politala Jurnal Abdimas Prakasa Dakara Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Economic Reviews Journal Industrial Research Workshop and National Seminar E-Jurnal Akuntansi TSM Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Syahzuni, Barlia Annis
Universitas Esa Unggul
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Dampak Struktur Aset, Struktur Modal dan Profitabilitas terhadap Nilai Entitas Rajagukguk, Lenni; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.388

Abstract

The economic and social conditions of a country greatly impact the health of an entity, and not all of them can survive the current economic crisis. The same thing happens to property and real estate entities. Although now this industry can be said to be growing rapidly in Indonesia. However, in 2021, it will become the industrial sector with the largest debt default. This has a huge impact on the value of the entity, which can be seen from changes in share prices. This research is to determine the partial influence of asset structure, capital structure and profitability on entity value. The independent variables use asset structure, capital structure, and profitability. Meanwhile, the entity value is the dependent variable. Entities in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) are the population used. A purposive sampling technique was used to obtain 30 companies according to the criteria in the 2020-2022 period, resulting in 90 research samples. The sample selection criteria used were publishing complete annual financial reports in rupiah, having positive profits, and publishing share prices during the research period. Multiple linear regression analysis is used as a data processing method assisted by statistical data processing software. The results of data analysis show that asset structure has a negative effect on entity value, while profitability and capital structure have a significant effect and have a positive impact on entity value.
Faktor FAKTOR-FAKTOR YANG MEMENGARUHI STOCK RETURN Putra, Jusintri; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.391

Abstract

This research aims to determine the factors that influence stock returns in the basic materials sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The independent variables used are profitability with Return on Assets (ROA) as a proxy, company size is calculated using the natural logarithm of total assets, liquidity which is proxied by the Cash Ratio, and operating cash flow which is proxied by Operating Cash Flow (OCF). The dependent variable is stock return which is proxied by Capital Gain. The population of this research was 96 companies and a research sample was obtained using a purposive sampling technique of 29 companies for 3 years, resulting in 87 samples. Quantitative methods were used in this research using an explanatory causality design and conducting tests using the SPSS statistical program. The research data has passed the normality test and is suitable for research. Based on the results of the determination test, the variables profitability, company size, liquidity and operating cash flow only 26.1% influence stock returns and it is known that 73.9% of other variables outside research are thought to be able to influence stock returns. The research results stated that the profitability variable had a significant positive effect on stock returns, while the variables company size, liquidity, operating cash flow had no effect on stock returns. This happens because investors are more interested in how much a company can make a profit, so they don't pay too much attention to other variables such as the size of the company, the company's ability to settle short-term obligations or the cash flow that flows into its operating activities.
PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dewi, Sukmawati; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.397

Abstract

The aim of the research is to examine the relationship between managerial ownership, profitability and company size and company value in the non-cyclical consumer sector which is listed and active on the Indonesia Stock Exchange (IDX). The use of causality research design in this research is to look for cause and effect relationships. The panel data regression method obtained a sample of 69 observation data which combined cross-section data from 23 companies with time-series data for three years from 2020 to 2022. The data in the research was processed using statistical analysis tools. The best random effect model was selected from the results of the Chow test, Hausman test and Lagrange multiplier test and has passed the classical assumption test. Data processing shows that partially managerial ownership and company size are proven to be unable to have a significant influence on company value. Meanwhile, the profitability variable is able to influence company value in a positive direction. It is hoped that the research results can help companies maintain factors that can optimize company value and help investors consider relevant factors in investment decisions.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sari, Lupita Puspita; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.400

Abstract

This research seeks to examine the influence of capital structure, liquidity, and firm size on the valuation of pharmaceutical sub-sector companies and hospitals on the Indonesia Stock Exchange throughout the period spanning 2019 to 2022. The study utilizes independent variables, namely Debt to Equity Ratio (DER) representing capital structure, Current Ratio (CR) representing liquidity, and Size representing company size. The dependent variable, company value, is assessed using the Price to Book Value (PBV). The study encompasses a population of 23 companies, from which a purposive sample of 16 companies is selected over a four-year duration, resulting in a total of 64 research samples. Data analysis is conducted through multiple linear regression utilizing statistical software. The results suggest, collectively, capital structure, liquidity, and company size have an impact on company value. Specifically, the capital structure and liquidity variables demonstrate a partially significant positive influence on company value, whereas the company size variable does not exhibit a partially significant effect. The practical implication implies that companies should optimize their financing for operational needs, enabling investors to evaluate the company's value based on an optimal capital structure and its capacity to fulfill financial obligations
Fintech Aplikasi Jaklingko Dalam Bisnis Transportasi Umum Dan Kaitannya Dengan Inovasi Terbuka Eny Purwaningsih; Dita Wahyu Saputra; Ickhsanto Wahyudi; Barlia Annis Syahzuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.307

Abstract

The advancement of digital technology has changed the paradigm in various sectors, including the financial industry with the emergence of Financial Technology (FinTech). In Indonesia, the growth of urbanization and private vehicle ownership in Jakarta has caused serious problems in the urban transportation system. Especially related to congestion, requiring new innovations such as digital payments as a solution. This study investigates the factors that influence the adoption of FinTech services through the JakLingko application, in the context of public transportation in DKI Jakarta, involving 185 respondents. Using a quantitative approach and SEM-PLS with SmartPLS software for testing. Based on the updated UTAUT2 theory, variables such as Performance Expectancy, Effort Expectancy, Facilitation Condition, Price Value, and Knowledge are proven to have a significant influence on Fintech Adoption. While variables such as Social Influence, Hedonic Motivation, Habit, and Perceived Security do not show a significant influence. In addition, Fintech Adoption affects the Business Sustainability of public transportation. These results provide in-depth insight into the dynamics of FinTech technology adoption in the public transportation sector. The implication of these findings is the importance of the government and transportation service providers understanding these factors to improve operational efficiency and user experience in the use of digital payments in the public transportation sector, thereby supporting Business Sustainability and improving transportation services in Jakarta.
DETERMINAN NILAI PERUSAHAAN Septiani, Indah; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.447

Abstract

The objective of the research is to study and provide evidence about the influence of profitability, leverage, firm size, stock return, and firm growth on the value of firms in the healthcare sector active on the Indonesian Stock Exchange. (BEI). Research is carried out using a causality approach to understand the cause-and-effect relationship between two or more variables. Apply panel data regression with samples of 44 observation data consisting of a combination of cross-section data from 11 companies with time-series data over four years from 2020 to 2023. This research was done using statistical analysis tools. The Fixed Effect Model was chosen through the Chow test and the Hausman test and has met the classical assumption test. The data showed that partial profitability, leverage, firm size, and firm growth did not significantly affect the firm’s value. As for the variable stock return, it can influence the value of firms positively and significantly.
FAKTOR KEUANGAN PREDIKTOR FINANCIAL DISTRESS Alviani, Erika; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.450

Abstract

This study investigates the influence of profitability, liquidity, leverage, operating cash flow, and sales growth on financial distress, measured by the Z-Score, among Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. A sample of 63 companies was selected through purposive sampling, yielding 189 observations over three years. Employing a quantitative approach with multiple linear regression, the data met all classical assumption tests. Results show profitability and liquidity positively impact financial health, while leverage negatively affects it, increasing financial distress. However, operating cash flow and sales growth showed no significant effects. These findings provide insights for stakeholders in identifying key determinants of financial health to support strategic decision-making.
MAMPUKAH UKURAN PERUSAHAAN MEMODERASI PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK? Rahmaningrum, Dewi; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.497

Abstract

This study employs firm size as a moderating variable to examine and evaluate the impact of profitability and leverage on tax avoidance activities. The research focuses on companies in the raw materials manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. The authors utilized secondary data with purposive sampling techniques, resulting in a sample of 39 companies. Analysis was performed using statistical methods with Moderated Regression Analysis (MRA) and processed through statistical data analysis software. The findings reveal that while leverage does not impact tax avoidance, profitability does. Additionally, company size can moderate the impact of profitability on tax avoidance, but it is unable to moderate the impact of leverage on tax avoidance. These findings suggest that company management should prioritize having a compliant attitude towards its tax payments and not engage in tax avoidance as it relates to reputational risks and legal sanctions that may arise. Although leverage is not significant, capital structure management remains important for long-term business sustainability.
DAMPAK PENGHINDARAN PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Krisyanti, Oktafiaya; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.557

Abstract

Research to examine the implications of independent variables, including tax avoidance, entity size, and profitability on firm value as a dependent variable. The focus of the research data is on food and beverage sub-sector entities on the Indonesia Stock Exchange for the 2020-2023 period. The research population includes 94 entities, with the number of samples that meet the research criteria of 30 entities or 120 data. The proxies used in the research variables are tax avoidance using the ETR-CETR proxy, entity size using the Ln total assets proxy, profitability using the ROE proxy and firm value using the modified Tobin's Q proxy. The results of data processing produce findings that tax avoidance and entity size have a significant negative impact on firm value. While profitability has a significant positive impact. The coefficient of determination (R2) value is 37.6, which means that the variables tax avoidance, entity size and profitability have an impact on firm value of 37.6% and the remaining 62.4% is influenced by other independent variables.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komite Audit Terhadap Audit Report Lag Syahzuni, Barlia Annis; Wulandari , Christine
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8732

Abstract

This research is intended to explore the implications of independent variables, which include profitability, company size, and audit committee on audit report lag as the dependent variable. The focus of this research is on business entities operating in the property and real estate services sector listed on the Indonesia Stock Exchange during 2020-2022. The research population includes 68 companies, with a total sample that meets the research criteria of 204. The variable measurements in this study involve Return on Equity (ROE) to measure profitability, Ln total assets to measure company size, and the number of audit committee members who have an accounting background to measuring the performance of the audit committee. Analysis is carried out using statistical applications. This research conducted a comparative causal analysis using the multiple liner analysis method by carrying out the classical assumption test, F test, T test, and coefficient of determination test (R2). The test resulted in the finding that there was a negative correlation between profitability and audit report lag, while company size did not show any influence on audit report lag. On the other hand, the audit committee shows a positive influence on audit report lag.
Co-Authors Alviani, Erika Amanda santikah Ardela Intan Paramita Aryanti, Dessy Desy Prastyani Dewi, Sukmawati Dita Wahyu Saputra Edwani, Vellin Meilandari Elistia, Elistia Florencia, Dita Hasibuan, Ernita Heriyanti Indah Septiani Jean Carmenita Jimmy Jimmy Juwandita Ansita2, Desy Prastyani Karniawan, Nanda Kezia Susiliana Tzeliem Khairunisa Santoso Krisyanti, Oktafiaya Lestari, Shinta Dewi Lukman Cahyadi Maharani Az Zahra, Fayza Makatita, Grace Gloria Manurung, Carolina Lidya Martha Wulan, Felia Vanessa Munthe, Magdalena Muslimah, Bening Dini Novia Sari Tanjung Nurhayani Prihatinisah, Prihatinisah Purwaningsih, Eny Putra, Jusintri Rahmaningrum, Dewi Rajagukguk, Lenni Ratna Dewi Sari Rizky Nurmala Awaliyah Safiani A. Faaroek Sari, Desika Fitriana Sari, Lupita Puspita Setiawaty, Yenny Setiyati, Ritta Shienny Florencia Siti, Siti Sonia, Vi VERONICA VERONICA Wahyudi, Ickhsanto Windawati Windawati, Windawati Wulandari , Christine