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All Journal Jurnal ASET (Akuntansi Riset) Journal of Accounting Research, Organization and Economics (JAROE) Indatu Journal of Management and Accounting
Anzib, Nuraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Influencers to Firm Value: Does Tax Avoidance Plays a Mediating Role? Syura, Asy; Arfan, Muhammad; Anzib, Nuraini
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28497

Abstract

This study aims to examine tax avoidance as a mediation effect of corporate governance, financial leverage and sales growth on firm value. The four exogenous variables will be tested for their effect on one endogenous variable, which is firm value. This research is a census research, which includes all manufacturing companies which are the population in the observation of 55 companies. The observation period of research data is 2016-2018. The analytical method used is path analysis. The results of this study found that corporate governance, financial leverage and sales growth affect the value of the company. Tax avoidance fully mediates the effect of corporate governance on corporate value. Whereas tax avoidance partially mediates the effect of financial leverage and sales growth on firm value.
Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role? Anzib, Nuraini,; Mulyany, Ratna; Fitri, Fauziah Aida
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32231

Abstract

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place
How Does a Whistleblowing System Prevent Earnings Management? Insights from Corporate Governance Perspective Giovani, Cut Maneka; Anzib, Nuraini; Arfan, Muhammad
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.192

Abstract

The whistleblowing system (WBS) is a component of the internal control system that plays a crucial role in preventing irregularities and fraud, as well as reinforcing the implementation of good governance practices. Therefore, this study aims to examine the whistleblowing system's role in moderating the effect of corporate governance (institutional ownership, independent commissioners, and audit committees) on earnings management. The population of this study comprises 147 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The sample was selected using simple random sampling, resulting in 60 companies per year and a total data observation of 300. Moderated Regression Analysis (MRA) was chosen as the analysis method, and the estimation results indicate that the whistleblowing system strengthens the negative effect of institutional ownership, independent commissioners, and audit committees on earnings management. These results demonstrate that with a whistleblowing system in place, governance functions more effectively in reducing earnings management compared to companies without such a system. This study contributes to the literature by illustrating that the whistleblowing system operates more optimally with the support of corporate governance. Policies are needed to enhance the relationship between corporate governance mechanisms and earnings management activities, with the whistleblowing system policy expected to enhance the effectiveness of functional governance and consequently reduce earnings management activities.
Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange Darmiathi, Darmiathi; Anzib, Nuraini
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.14850

Abstract

Objective This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial
Co-Authors Darmiathi, Darmiathi Fauziah Aida Fitri Giovani, Cut Maneka Nasution, Ali Napiah Ratna Mulyany, Ratna Syura, Asy