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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Strategi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Ilmiah Ekonomi Global Masa Kini JABI (Jurnal Akuntansi Berkelanjutan Indonesia) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Behavioral Accounting Journal JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat SENSASI

Saiful Anwar

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 2117499

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH Anwar, Saiful; Sari, dan Rida Perwita
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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

Many studies about budget behavior have been primarily conducted in private organization but rarely in public organization. This studi examined influence of public participation and public policy transparancy on the relationship between budgeting knowledge and budgeting control. The studi sample was drawn from Kota Sidoarjo. Fourteen legislative participated in this study. Hypothesis are tested empirically used regression. The result of study indicated that, first, budgeting knowledge aren’t statically significant, positive coeficient indicated that high budgeting knowledge so high budgeting control, second, interaction between public participation with budgeting knowledge aren’t statically significant, thrid, interaction public policy transparancy between with budgeting knowledge aren”t statically significant. Keywords: Public Participation, Transparancy Public Policy, Budgeting Knowledge, Budgeting Control (APBD)

Pengaruh Job Complexity, Job Knowledge dan Job Experience dengan Self-Efficacy Sebagai Variabel Moderasi Terhadap Audit Judgment Ahmad Luqmanul Hakim; Saiful Anwar
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1423

The purpose of this research is to test the influence of job complexity against audit judgment; job knowledge against audit judgment; job experience against audit judgment and self-efficacy moderating job complexity, job knowledge also job experience against audit judgment. In this study using several related theories, namely theory of planned behaviour, social cognitive theory and also attribution theory. The method used in this research is quantitative method by using primary data obtained by spreading questionnaire and measured using likert scale. The object of this research is auditors at public accounting firms in East Surabaya. This study uses proportional random sampling techniques. The sample used in this study was 100 respondents. The analytical technique used in this study was Partial Least Square (PLS) using WarpPLS 6.0. the results of this research are interpreting that job complexity has not influences against audit judgment; job knowledge has a positive and significant influences against audit judgment; job experience has a positive and significant influences against audit judgment; self-efficacy has a moderating influence with negative and significant effect of job complexity, job knowledge and job experience against audit judgment.Keywords: Job Complexity, Job Knowledge, Job Experience, Self-Efficacy, Audit Judgment

Pengaruh Tunneling Incentive, Bonus Mechanism, Debt Covenant dan Tax Minimization terhadap Keputusan Transfer Pricing Amilia Riska; Saiful Anwar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p281-301

Transfer pricing practices can be caused by a special relationship where the company can take advantage of the opportunities that exist in the company. This study was used to examine the variables of tunneling incentive, bonus mechanism, debt covenant, and tax minimization on transfer pricing decisions. This research uses the help of WarpPLS 6.0 software. The technique used is purposive sampling by determining the various criteria needed. This study shows that tunneling incentives have an effect on transfer pricing with the implication that the greater the share ownership, the higher the level of the company in conducting tunneling activities to influence transfer pricing decisions. The bonus given to the manager can be seen from the quality of the manager's work so that the greater the bonus received, the higher the company's motivation to carry out transfer pricing activities. Meanwhile, debt covenants and tax minimization have no effect on transfer pricing decisions. The implication is explained that if the reported profit is higher, it will lead to technical negligence and become the cause of the company not being interested in carrying out transfer pricing practices.

Capital Structure Memediasi Antara Growth Opportunity Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Nahda Nabilah; Saiful Anwar
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9568

ABSTRACT The purpose of this study is to examine the effect of growth opportunity and leverage on firm value with capital structure as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used purposive sampling with 20 sample companies. Data were analyzed using WARP PLS 6.0. The results of this study are that growth opportunity has a significant effect on firm value, and leverage has an impact. Still, it is not substantial on strong value, capital structure has an effect but is not marked on firm value, growth opportunity has an effect but is not significant. On the capital structure, leverage has a significant impact on capital structure; growth opportunity has an important but not significant impact on firm value with capital structure as an intervening variable, leverage has no significant effect on firm value with capital structure as an intervening variable.Keywords : Growth Opportunity; Leverage; Firm Value; Capital StructureCorrespondence to : nahdanabilah@ymail.com ABSTRAKTujuan studi ini guna menguji pengaruh growth opportunity dan leverage terhadap firm value dengan capital structure sebagai variabel intervening. Populasi dalam studi ini yaitu perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling dengan 20 perusahaan sampel. Data dianalisis menggunakan WARP PLS 6.0. Hasil penelitian ini adalah Growth opportunity berpengaruh signifikan pada firm value, Leverage berpengaruh namun tidak signifikan pada firm value, Capital structure berpengaruh namun tidak signifikan pada firm value, Growth opportunity berpengaruh namun tidak signifikan pada capital structure, Leverage berpengaruh signifikan pada capital structure, Growth opportunity berpengaruh namun tidak signifikan pada firm value dengan capital structure sebagai variabel intervening, Leverage berpengaruh namun tidak signfikan pada firm value dengan capital structure sebagai variabel intervening.Kata Kunci : Growth Opportunity; Leverage; Firm Value; Capital Structure

The Influence of Ownership Structure, Asset Structure, and Earning Volatility on Debt Policy in Indonesia Saiful Anwar
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.54

The higher the proportion of debt, the higher the stock price, but at a certain point, the increase in debt will reduce the value of the company because the benefits obtained from the use of debt are smaller than the costs incurred. The purpose of this study is to analyze the influence of ownership structure – managerial ownership and institutional ownership, asset structure, and earning volatility on debt policy. The data used in this study are secondary data in the form of managerial ownership data, institutional ownership, asset structure, earning volatility and debt policy in pharmaceutical companies that go public on the Indonesia Stock Exchange 2013-2017. The statistical method used is the Stepwise Regression, because there is high multicollinearity in managerial ownership variables, institutional ownership, assets structure, earning volatility. Based on the results of the Stepwise Regression shows that the variables entered into the regression model are earning volatility. Other variables such as managerial ownership, institutional ownership, asset structures are not included in the Stepwise Regression so that conclusion is only earning volatility variable that influences the debt policy earning volatility variables that affect debt policy.

Pengaruh Profitabilitas, Pertumbuhan Laba, Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Nathasia Anggi Amelia; Saiful Anwar
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.40220

The value is the aftereffect of the organization's monetary exhibition in one period. The rationale for this review is to examine the impact of benefits, benefit development, and capital construction on firm value and to examine the capacity of corporate social obligations to direct the impact of productivity, benefit development, and capital design on firm value in the buyer cycle. regional organizations listed on the Trade Exchange. Indonesia 2015-2019.The sampling technique used a purposive testing strategy using specific steps to obtain 24 organizations with 120 annual reports. The investigative strategy used is Partial Least Square using WarpPLS 7.0 software.The results of this study indicate that benefits affect firm value, while benefit development and capital design have no impact on firm value. Furthermore, the existence of corporate social obligations as a driving variable weakens the impact of benefit development on firm value, but cannot direct the impact of productivity and capital construction on firm value.

Pengaruh Motivasi, Ekspektasi Pendapatan, dan Persepsi Mahasiswa terhadap Minat Berwirausaha dengan Pemahaman Akuntansi sebagai Variabel Moderating Ridhia Melliyani Noor; Saiful Anwar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to describe the effect of motivation, income expectations, student perceptions of interest in entrepreneurship with accounting understanding as a moderating variable. This type of research uses quantitative methods. The population is Accounting Students of the "Veteran" East Java National Development University Class of 2018-2019. Samples were taken using simple random sampling, resulting in 226 respondents. The type of data used in this study is primary data. The analysis technique and hypothesis testing in this study used WarpPLS 7.0. The results of this study are (1) motivation has a positive and significant effect on interest in entrepreneurship, (2) income expectations have a positive and significant effect on interest in entrepreneurship, (3) student perceptions have a positive and significant effect on interest in entrepreneurship, (4) understanding of accounting is not able to moderate motivational variables on interest in entrepreneurship, (5) understanding of accounting is not able to moderate income expectations of interest in entrepreneurship, (6) understanding of accounting is able to moderate students' perceptions of interest in entrepreneurship. Keywords: motivation, income expectations, student perceptions, interest in entrepreneurship, accounting understanding

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI: IMPACT OF GOOD GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM SIZE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABELS Dewi Tamara Rahmadhani; Saiful Anwar
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2103

One tool for measuring profits is the value of the company, because it can help executives and managers to succeed in managing the company's finances. Shareholders certainly want a high company value reflected in the high value of shares as well. Therefore, it is believed to be able to provide a high level of well-being to shareholders. The purpose of the research is to test and prove that CSR strengthens the factors of firm value in company basic industrial and chemical manufacturing listed on Indonesia Stock Exchange in 2015-2019. This research type uses a quantitative research approach. Sample determining method using purposive sampling on 71 manufacturing companies that publish annual report in 5-year study period. Technique data analysis using PLS (Partial Least Square) by Warp PLS software version 7.0. From hypothesis testing results, it’s concluded that GCG has no effect on firm value, financial performance has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and CSR as variabel moderator showed unable to moderate the impact of GCG, financial performace, and firm size againt firm value. Keywords: GCG, ROA, Size, CSR, Tobins’Q

Academic Fraud Mahasiswa pada Sistem Pembelajaran Daring dengan Self-Efficacy sebagai Variabel Moderasi: Nabila Putri Alivia; Saiful Anwar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to analyze: Student Academic Fraud in Online Learning Systems with Self-Efficacy as Moderating Variable: Dimensions of Diamond Theory and Information Technology Abuse. The population used in this study were undergraduate students majoring in accounting at UPN Veterans East Java, Class of 2018 totaling 224 students and Class of 2019 totaling 293 students, so the total population in this study was 517 Accounting students at UPN Veterans East Java, Class of 2018 and 2019. Research This study uses a probability sampling technique and the results obtained are 226 respondents. The analysis in this study uses the Partial Least Square (PLS) approach. The results of this study show that pressure and opportunity has a positive but not significant or no effect on accounting student academic fraud in the online learning system. Rationalization, ability, and misuse of information technology has a positive effect on accounting student academic fraud in online learning systems. Self-efficacy is able to moderate, more precisely, strengthen the influence of pressure on accounting student academic fraud in the online learning system. Self-efficacy is not able to moderate the effect of opportunity, rationalization, ability, and misuse of information technology on accounting student academic fraud in the learning system. Keywords: Pressure, Opportunity, Rationalization, Ability, IT Abuse, Self Efficacy, Academic Fraud

FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Aprilista Rines Prananda; Saiful Anwar
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 1 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Penelitian ini memiliki tujuan guna menguji faktor-faktor yang mempengaruhi perataan laba. Faktor-faktor tersebut antara lain profitabilitas, dividend payout ratio, dan nilai perusahaan pada tindakan perataan laba serta untuk menguji kemampuan kepemilikan manajerial dalam memoderasi pengaruh profitabilitas, dividend payout ratio, dan nilai perusahaan pada tindakan perataan laba dalam perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik purposive sampling digunakan sebagai teknik penentuan sampel pada penelitian ini dengan Partial Least Square sebagai teknik analisis. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan dividend payout ratio berpengaruh terhadap income smoothing, sedangkan nilai perusahaan tidak berpengaruh terhadap perataan laba. Serta adanya kepemilikan manajerial sebagai variabel moderasi memperkuat pengaruh profitabilitas terhadap perataan laba, namun tidak mampu memoderasi pengaruh dividend payout ratio terhadap perataan laba. Serta adanya kepemilikan manajerial memperlemah pengaruh nilai perusahaan terhadap perataan laba.

Co-Authors Ahmad Luqmanul Hakim Amilia Riska Anggun Rizqi Amalia Aprilista Rines Prananda Arnoni Hafsari Wastiti Belinda Lovely Luckyanti Dewi Tamara Rahmadhani Emilia Nur Hidayah Erna Sulistyowati Fadillah Citra Ardhana Fajar Syaiful Akbar Kharisma Ayuning Putri Mabruroh Mabruroh Mike Nur Achmawati Muslimin Muslimin Nabila Putri Alivia Nahda Nabilah Nanda Wahyu Kirana Nathasia Anggi Amelia Novia Sukmandari Nur Mahmuda Reza Cahya Anggraini Rida Perwita Sari Ridhia Melliyani Noor Rosalinda Yuni Andari Sri Trisnaningsih Tituk Diah Widajantie Wahyu Lesiana

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