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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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Determinasi Profitabilitas, Leverage, dan Size terhadap Return Saham Lestari, Shinta Dewi; Syahzuni, Barlia Annis
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.8753

Abstract

Investors must pay attention to various financial ratios in investing. To get the optimal rate of return on shares. The development of an entity in the capital market can be seen from the development of stock prices. This research was conducted to analyze whether profitability, leverage, and size (the size of an entity) can affect stock returns. Profitability uses the ROA proxy, leverage with DER, and Size with Ln Total Assets. basic materials sector entities listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 as a population. The purposive sampling technique to determine the sample, using the criteria of entities that get profit during the research period and make financial reports in Rupiah currency. So that a sample that can be used is obtained as many as 84 financial reports from 28 entities. Causality design is used in this research, examining the possibility of a dependency relationship between variables. Using multiple linear regression analysis techniques, the results show that profitability has a significant impact on stock returns in a positive direction, leverage has no effect on stock returns, and the size of an entity has a significant impact on stock returns.   Abstrak Investor harus memerhatikan berbagai rasio keuangan dalam berinvestasi untuk memperoleh tingkat pengembalian saham yang optimal. Perkembangan suatu entitas di pasar modal dapat dilihat dari perkembangan harga saham. Penelitian menganalisis apakah profitabilitas, leverage, dan ukuran perusahaan dapat memengaruhi return saham. Profitabilitas diproksikan dengan ROA, leverage dengan DER, dan ukuran dengan Ln Total Aset. Populasi penelitian adalah entitas sektor bahan dasar yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2022. Teknik purposive sampling digunakan untuk menentukan sampel, dengan kriteria entitas yang memperoleh laba selama periode penelitian dan menyusun laporan keuangan dalam mata uang Rupiah sehingga diperoleh 84 laporan keuangan dari 28 entitas sebagai sampel. Penelitian menggunakan desain kausalitas yang menguji kemungkinan hubungan ketergantungan antar variabel. Teknik analisis regresi linier berganda digunakan, dan hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap return saham, leverage tidak berpengaruh terhadap return saham, dan ukuran entitas berpengaruh positif terhadap return saham.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DIMODERASI PROFITABILITAS Prihatinisah, Prihatinisah; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 1 (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.v7i1.264

Abstract

Using the food and beverage sub-sector industry listed on the IDX for the 2020-2022 period, this study aims to look at the factors that can affect company value by moderating profitability. Company size, leverage, and sales growth are used as independent variables, company value is used as dependent variable, and profitability is used as a moderator. This research uses twenty companies as the population and sixty company data as research samples. The test results of this study show that company value is significantly affected by company size in a negative way, while leverage and sales growth have not been able to significantly affect company value, and profitability can’t strengthen or not moderate the relationship between company size, leverage, and sales growth to company value.
PENGARUH PROFITABILITAS, STRUKTUR KEUANGAN DAN SOCIAL DISCLOSURE TERHADAP NILAI PERUSAHAAN Munthe, Magdalena; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 1 (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.v7i1.269

Abstract

Penelitian ini dilakukan memiliki tujuan untuk melihat secara parsial seberapa besar dan bagaimana profitabilitas, struktur keuangan, dan social disclosure berpengaruh terhadap nilai perusahaan. Profitabilitas yang diukur menggunakan ROA (Return On Asset), struktur keuangan diukur menggunakan DER (Debt to Equity Ratio), dan social disclosure diukur dengan menggunakan indeks GRI (Global Reporting Initiative) Dalam kajian ini sebagai variabel independen. nilai perusahaan yang diukur menggunakan Tobins’q merupakan variabel dependen. Objek penelitian yaitu pada Perusahaan Perbankan pada bank konvensional yang terdaftar di Bursa Efek Indonesia. Purposive sampling digunakan sebagai teknik pengambilan sampel dengan jumlah sampel yang digunakan sebanyak 25 perusahaan dengan periode penelitian 2019-2022. Perusahaan sampel diambil dengan kriteria mempublikasikan laporan keuangan tahunan yang lengkap, memiliki laba positif, bernilai rupiah dan mengungkapkan social disclosure selama periode penelitian. Kajian ini menggunakan metode analisis regresi linear berganda, dengan pengolahan data statistik menggunakan SPSS. Berdasarkan olah data yang sudah dilakukan dapat menunjukkan hasil bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan secara parsial. Sedangkan struktur keuangan dan social disclosure tidak berpengaruh terhadap nilai perusahaan secara parsial.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Return Saham Martha Wulan, Felia Vanessa; Syahzuni, Barlia Annis
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk melihat pengaruh dari profitabilitas, leverage, dan ukuran perusahaan yang dijadikan sebagai variabel bebas terhadap return saham yang sebagai variabel terkait. Pada penelitian ini, variabel profitabilitas diukur menggunakan Return on Asset (ROA), Leverage diukur menggunakan Debt to Equity Ratio (DER) dan ukuran perusahaan diukur menggunakan SIZE. Riset ini menggunakan industry sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022 dengan delapan belas perusahaan yang dijadikan polulasi dan lima puluh empat data perusahaan sebagai sampel penelitian. Penelitian ini memakai metode kuantitatif yang mempunyai tujuan untuk melihat hubungan antar variabel dan menggunakan data sekunder dengan melihat laporan keuangan tahunan perusahaan yang bersumber dari Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling dengan kriteria perusahaan yang mempunyai laba positif selama tiga tahun berturut-turut dan menyampaikan laporan keuangan tahunan dalam satuan Rupiah. Hasil uji kajian ini menujukkan adanya pengaruh positif dan signifikan antara profitabilitas terhadap return saham, perusahaan pada sektor ini mampu memanfaatkan asset dalam mendapatkan keuntungan sehingga menarik daya tarik investor, sedangkan leverage dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap return saham karena investor tidak lagi memperhatikan leverage dan ukuran perusahaannya tetapi lebih ke hasil akhir berupa laba.
The Effect of Audit Complexity, Time Budget Pressure and Work Pressure on Dysfunctional Audit Behavior with Locus of Control as Moderation Siti, Siti; Annis Syahzuni, Barlia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 10 (2025): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i10.250

Abstract

This study examines the role of locus of control as a moderating variable in the relationship between audit complexity, time budget pressure, and job stress on auditor dysfunctional behavior. Dysfunctional behavior in the context of auditing refers to actions that can damage the integrity and quality of audit results, such as delays in work, non-objective decision making, or neglect of proper audit procedures. Auditors often face challenges in the form of high task complexity, tight deadlines, and high job stress. The sample used was auditors working at a Public Accounting Firm in the Jakarta area. The sample of this study consisted of 125 respondents. Primary data analysis was carried out using the Structural Equation Modeling (SEM) method. The results of this study indicate that the time budget pressure variable has the greatest direct influence on auditor dysfunctional behavior. Then locus of control has the greatest direct influence on the relationship between audit complexity and auditor dysfunctional behavior. This study contributes to public accounting firm employees in maintaining and improving their audit quality, somewhat avoiding auditor dysfunctional behavior, which can be seen from several factors, namely prioritizing larger teams with stricter levels of supervision, so that auditors have an incentive to comply with proper audit procedures rather than taking dysfunctional actions. Then face the pressure to develop better individual skills. For further research, researchers plan to expand the research area and look for objects in other fields.
DINAMIKA EARNINGS MANAGEMENT: IMPLIKASI DARI KUALITAS AUDIT, KOMITE AUDIT, DEWAN KOMISARIS, DAN KEPEMILIKAN INSTITUSIONAL Khairunisa Santoso; Barlia Annis Syahzuni
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to empirically examine the effect of audit quality, audit committee, board of commissioners, and institutional ownership on earnings management practices.. The research employs a quantitative method with a causality design, involving independent variables such as audit quality (Big Four or Non Big Four), audit committee (annual meeting frequency), board of commissioners (annual number of meetings), and institutional ownership (percentage of share ownership by institutions), with earnings management as the dependent variable. Earnings management is measured using Discretionary Accruals from the Modified Jones Model (1995). The study population includes 84 companies in the food and beverage subsector for the period 2019-2022, with a sample of 27 companies or 108 data points meeting the criteria. Statistical software analysis shows that earnings management is significantly influenced by audit quality, audit committee, board of commissioners, and institutional ownership in a simultaneous manner. Partially, only audit quality and board of commissioners significantly and negatively influence earnings management, while audit committee and institutional ownership do not have a significant impact. This research provides implications for companies to increase managerial supervision and transparency in financial reporting, as well as strengthen the role of the audit committee and board of commissioners to prevent earnings management.
Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Financial Distress Rizky Nurmala Awaliyah; Barlia Annis Syahzuni
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2442

Abstract

This study aims to examine the influence of liquidity, profitability, and leverage on financial distress among companies in the property and real estatee subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The independent variables include liquidity, measured by the current ratio (CR); profitability, measured by Return on Assets (ROA); and leverage, assessed using the debt to-equity-ratio (DER). Financial distress, as the dependent variable, is evaluated through the Altman Z-score model. The sample was selected using a purposive sampling method based on specific criteria, resulting in 62 companies and a total of 248 financial statement observations. This research employs a quantitative approach with a causal design and utilizes panel data that combines time series and cross-sectional dimensions. Data analysis was conducted using multiple linear regression, descriptive statistics, and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, followed by hypothesis testing via SPSS. The findings reveal that both liquidity and profitability have a positive influence on financial distress, whereas leverage exerts a negative effect. The independent variables in this model account for 85% of the variation in financial distress. Accordingly, future studies are encouraged to incorporate additional variables that may also significantly impact a company’s financial distress condition.
Analisis Fraud Diamond dalam Mendeteksi Kecurangan pada Laporan Keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Listed di BEI Periode 2021-2024 Jean Carmenita; Barlia Annis Syahzuni
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 11 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i11.9815

Abstract

Financial statements are the primary tool for investors and stakeholders to assess a company's performance. However, manipulation of financial statements, which still frequently occurs, can result in information that does not reflect the actual condition, thereby increasing the risk of erroneous investment decisions, financial losses, and a decline in public trust in the capital market. Therefore, early detection of financial statement fraud is crucial. This study aims to provide empirical evidence regarding the relationship between internal pressure, external pressure, opportunity, rationalization, and capability on financial statement fraud. The research was conducted by applying panel data regression on 18 transportation and logistics companies listed on the IDX (Indonesia Stock Exchange) for the period 2021–2024. Statistical analysis employed a Fixed Effect Model, which was selected based on the Chow test and Hausman test. The selected model meets classical assumption tests. The results indicate that the sample data are suitable for analysis, and the partial influence of the variables on financial statement fraud shows that external pressure and rationalization have a negative significant effect on financial statement fraud. In contrast, internal pressure, opportunity, and capability do not have a significant effect. Future studies are recommended to include variables such as audit quality, changes in accounting policies, or audit opinions to better detect potential fraud on financial statement.
Ukuran Perusahaan Memoderasi Profitabilitas, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Vi Sonia; Barlia Annis Syahzuni
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1091

Abstract

This study aims to identify and analyze the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size as a moderating variable. The research focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study population consists of 67 companies within the industrial sector throughout the observation period. Based on specific criteria, such as firms consistently operating in the industrial sector from 2022 to 2024, a final sample of 30 companies was obtained. With a four-year observation period, this research generated a total of 90 panel data observations. The study employs a quantitative approach using Moderated Regression Analysis (MRA) to test the moderating role of firm size in the relationship between independent variables and tax avoidance. The results indicate that profitability, leverage and capital intensity also show negative effects. Furthermore, firm size does not strengthen the relationship between profitability, leverage, and capital intensity with tax avoidance. The role of agency theory provides an explanation for firm size as a moderating variable. Larger firms are subject to greater public exposure and stricter monitoring, which is expected to reduce tax avoidance practices. The research findings indicate that the tendency to engage in tax avoidance practices is more closely associated with the level of profitability than with the size of the company.
Pengaruh Aktivitas Perusahaan Terhadap Profitabilitas Windawati Windawati; Barlia Annis Syahzuni
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1092

Abstract

This study aims to analyze the effect of company activities on profitability, with a focus on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research population consists of 67 industrial sector companies within the observation period. From this population, the researcher applied purposive sampling criteria, including consistency of listing and the availability of financial statements denominated in rupiah, resulting in the final research sample. With a three-year observation period, the study generated a total of 99 panel data observations. The study employed a quantitative approach, with model selection carried out through the Chow, Hausman, and Lagrange Multiplier (LM) tests. The best model was estimated using the Random Effects model with robust standard errors. The findings indicate that, simultaneously, cash turnover, receivables turnover, and inventory turnover significantly affect profitability. However, when tested partially, receivables turnover show a significant effect on profitability, while cash turnover and inventory turnover does not. In addition, receivables turnover is consistently found to have a significant partial effect on profitability. The managerial implication emphasizes that management should place greater focus on the effectiveness of working capital management, particularly in receivables, cash, and inventory, in an optimal manner. This will enable companies to demonstrate their performance in generating maximum earnings and improving profitability. Furthermore, the information disclosed in financial statements serves as a medium for management to send signals to external stakeholders regarding the company’s future prospects.
Co-Authors Alviani, Erika Amanda santikah Ardela Intan Paramita Aryanti, Dessy Desy Prastyani Dewi, Sukmawati Dita Wahyu Saputra Edwani, Vellin Meilandari Elistia, Elistia Fayza Maharani Az Zahra Florencia, Dita Grace Gloria Makatita 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 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 Setiyati, Ritta Shienny Florencia Siti, Siti VERONICA VERONICA Vi Sonia Wahyudi, Ickhsanto Windawati Windawati Wulandari , Christine Yenny Setiawaty