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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Ekonomi Islam Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Kompetif Akuntansi : Jurnal Akuntansi Integratif JAAF (Journal of Applied Accounting and Finance) International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DedikasiMU: Journal of Community Service Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Applied Business and Technology Journal Community Service Consortium
Nur Fadjrih Asyik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PT COWELL DEVELOPMENT, TBK TERHADAP PT PLAZA ADIKA LESTARI Asyik, Nur Fadjrih; Kirana, Vega Candra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Tujuan penelitian ini adalah untuk mengetahui apakah kinerja keuangan pada PT CowellDevelopment, Tbk sesudah akuisisi lebih baik daripada sebelum akuisisi apabila diukur denganmenggunakan rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Jenispenelitian yang dilakukan dalam penelitian ini adalah penelitian komparatif. Sedangkan dilihat dariruang lingkup masalah, maka  penelitian ini termasuk dalam penelitian studi kasus. Teknik analisisdata yang digunakan dalam penelitian adalah uji Paired Sample t-test. Hasil analisis dengan uji pairedsample t-test bahwa debt to assets ratio dan debt to equity menunjukkan lebih baik sesudah perusahaanmelakukan akuisisi. Current ratio, quick ratio, total assets turnover ratio, fixed assets turnover ratio, netprofit margin, return on assets, dan return on equity menunjukkan tidak lebih baik sesudah perusahaanmelakukan akuisisi. Hal tersebut menunjukkan bahwa kinerja keuangan perusahaan PT CowellDevelopment, Tbk tidak lebih baik sesudah melakukan akuisisi. Artinya bahwa tujuan darimelakukan akuisisi ini tidak menimbulkan sinergi yang diharapkan dan motif utama aktifitas akuisisi ini bukan di dasari hanya untuk mendapatkan keuntungan saja melainkan ada hal lain yang ingindicapai perusahaan untuk tujuan perusahaannya masing-masing.Kata kunci: Kinerja keuangan, rasio keuangan, akuisisi.
PENGARUH STRUKTUR ASET, PROFITABILITAS, KEPUTUSAN INVESTASI, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tansyawati, Febriana; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
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In the making of capital structure policy, a company requires to consider many factors in order to achieve the capital structure level which can minimize the average cost of capital and to maximize the firm value and company’s asset. The purpose of this research is to examine the influence of assets structure, profitability, investment decision and business risk to the capital structure.The research sample consisted of 16 companies were selected by purposive sampling of properties and real estate companies listed on the Indonesia Stock Exchange during 2011-2013 The multiple regressions analysis and classic assumption test have been performed by using SPSS 20.0 version statistic test instrument. The result of the research shows that the research regression model has fulfilled the requirements there are no symptoms of heteroscedasticity, multicollinearity, and correlation and the in used file is normally distributed. The result of the research shows: (1) the structure of assets has influence to the capital structure, (2) that profitability has influence to the capital structure (3) investment decisions has influence to the capital structure, and (4) the business risk has no influence to the capital structure.                  Keywords:  Assets Structure, Profitability, Investment Decision, Business Risk, Capital Structure
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK INCOME SMOOTHING Masluha, Siti; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan ukuran perusahaan terhadap praktik income smoothing melalui laporan keuangan dan tahunan yang telah disusun oleh perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2015. Berdasarkan kriteria yang telah ditentukan, maka diperoleh sampel sebanyak 73 perusahaan non perbankan sehingga total sampel yang digunakan sebagai penelitian sebanyak 219 pengamatan. Metode analisis yang digunakan adalah analisi sregresi linier berganda dengan alat bantu aplikasi SPSS versi 22,0 (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa variabel profitabilitas berpengaruh positif dan signifikan terhadap praktik income smoothing dengan koefisien regresi sebesar 3,205 dan tingkat signifikansi sebesar 0,002. Sedangkan variabel kebijakan dividen dan ukuran perusahaan tidak berpengaruh signifikan terhadap praktik income smoothing.Kata kunci: Profitabilitas, kebijakan dividen, size, income smoothing
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Putri, Kiki Prasilya; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of profitability, solvability, auditor opinion, firm size, and auditor reputation to the audit delay. The population is the companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling and the determined criteria, therefore 72 the manufacturing companies which are consecutively listed during the years of 2010-2012 have been selected as samples. The hypothesis test has been done by using multiple regressions analysis technique. The result of the research shows that: (1) profitability does not have influence to the audit delay; (2) solvability has positive influence to the audit delay, it means that the company has responsibility to the external party, when the debt proportion is getting high, the audit delay is getting long and the company is unable to present its financial statement on time so it will reduce the trust of the external part; (3) auditor opinion does not have influence to the audit delay; (4) firm size does not have influence to the audit delay; and (5) auditor reputation has negative influence to the audit delay, it means that when the reputation of the Public Accountant Office is good, the completion process of audit statement is getting fast since the Public Accountant Office (KAP) will keep its image so it does not lose the trust of the client or public.Keywords: audit delay, financial performance, auditor opinion, auditor reputation.
PENGARUH AGRESIVITAS PAJAK, UKURAN PERUSAHAAN, LEVERAGE, DAN ROA TERHADAP CORPORATE SOCIAL RESPONSIBILITY Kusumo, Wahyu Kencono Rukmi Hadi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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The purpose of this research is to examine the influence of tax aggressiveness (ETR), firm size (SIZE), leverage (LEV), and return on assets (ROA) of corporate social Responsibility (CSR) to the mining companies which are listed in Indonesia Stock Exchange.The samples have been done by using purposive sampling method. The population is all mining companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. 14 mining companies of 56 manufacturing companies have been acquired as samples with 4 year observations period (2012-2015). The data has been analyzed by using multiple linear regression analysis.The results of tax aggressiveness in this research means that costs which have been used for CSR program are addressed to the company to minimize the tax burden. In the firm size, large assets can be used for the costs of the CSR disclosure of the company. Leverage which is owned by the company will make the debtor, creditors, and investors require the company to seek for more information which is related to the CSR, its indicated as effort to obtain appropriate trust. The ROA which is owned by company will become the attention of stakeholders because the environmental impact which has been generated from the exploration.Keywords: tax aggressiveness, firm size, leverage, return on assets, corporate social responsibility.
PENGARUH PERTUMBUHAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Setiani, Frisca Rini; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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The purposes of this research i.e.: (1) the positive influence of the profit growth to the firm value (2) the positive influence of Corporate Social Responsibility (CSR) to the firm value. The samples are food and beverages companies which are listed in Indonesia Stock Exchange for 3 years of the observation period (2011-2013). The samples have been collected by using purposive sampling. The samples are 9 companies which have been fulfilled the criteria as the research samples. The multiple linear regressions analysis is used as the data analysis instrument. The result of this research shows: (1) the profit growth does not have any significant influence to the firm value. When the profit growth which has been obtained by the company decreases it does not mean that the performance of the company decreases as well. These matters make the investors trust to the company so that the firm value stay high even though the profit growth decreases. (2) the disclosure of Corporate Social Responsibility (CSR) has significant influence to the firm value. Based on the result of the research, the average of the enhancement level of the Corporate Social Responsibility disclosure every year is followed by the enhancement of the firm value.Keywords: Profit Growth, Corporate Social Responsibility (CSR), Firm Value
PENGARUH PROFITABILITAS, LIKUIDITAS, GROWTH POTENTIAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Arifin, Samsul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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The purpose of this research is to examine the influence of profitability, liquidity, growth potential, and managerial ownership to the dividend policy. The population is the companies which are engaged in the field of manufacturing industries which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 11 companies which meet the criteria of manufacturing industries which are listed in Indonesia Stock Exchange in 2010-2013 periods have been selected as samples. The source of data of this research has been obtained from the Indonesia Stock Exchange (IDX), www.idx.co.id, Indonesian Capital Market Directory (ICMD), and the STIESIA Stock Exchange Corner (Indonesia School of Economic Surabaya). The hypothesis test has been done by using the multiple regressions equation analysis technique. The results of this study show that: (1) profitability and liquidity does not have any significant influence to the dividend policy, (2) growth potential has negative and significant influence to the dividend policy, and (3) managerial ownership has positive influence to the divident policy.Keywords: Profitability, Liquidity, Growth Potential, Managerial Ownership, and Dividend Policy.
PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Saputra, Moses Dicky Refa; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis researchis aimed to examine the influence of profitability, leverage, and corporate governance on taxavoidance in Kompas 100 Index companies which arelisted in Indonesia Stock Exchange in the period ofFebruary 2013-January 2016.The independent variables in this research is the Return on Assets (ROA), Debt toEquity Ratio (DER), the audit committee and independent commissioner.Meanwhile, the dependent variable inthis researchis Cash Effective Tax Rate (CETR). This research uses 44 samples which have been obtained fromKompas 100 index companies which arelisted on the Indonesia Stock Exchange in the period of February 2013-January 2016, during 3 years of observation,132 annual reports have been analyzed.The sample collectiontechnique has been done by usingpurposive sampling and the data analysis tools has been done byusing multiplelinear regression analysis. The result of the research indicates that the DER has positive and significantinfluenceto the tax avoidance with its coefficient regression is 0.011 and its significant level is 0.026,independent commissioner has significant and negative influenceto the tax avoidance with its coefficientregression is -0.388 and its significance level of 0.000.As for the DER and the audit committee does not have anysignificant influenceto the tax avoidance.Keywords: profitability, leverage, audit committee, independent commissioners, tax avoidance
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI PASAR Pratama, Lily Nanda; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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This research is aimed to examine the influence of financial performance and dividend policy which consists ofcurrent ratio, debt to equity ratio, return on assets, total assets turn over and dividend payout ratio to themarket reaction. The sample in this research consists of 35 types of observations from food and beveragescompanies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The sample collection techniquehas been done by using purposive sampling. The method analysis has been done by using the regression analysistechniques. The results of this research indicate that partial total assets turn over give positive influence to themarket reaction. It is shown by the results of the t test with its significance is 2.416 0.023 < 0.05. Debt to equityratio and dividend payout ratio give negative influence the market reaction. This is indicated by the result of thet test of debt to equity ratio is -3.127 with its significance of 0.004 < 0.05 whereas the dividend payout ratiogains -3.629 with its significance value is 0.001 < 0.05. While, current ratio and return on assets does not giveany infuence to the market reaction. This is shown by the current ratio and the result of the t test results is0.056 with its significance of 0.956 whereas the return on assets gain value -0.128 with its significance of 0.899.Keywords: financial performance, dividend policy, stock return, stock price.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN VOLUNTARY DISCLOUSURE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) Herdirinandasari, Sherla Sherlia; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine the influence of firm size, profitability and voluntary disclosure to the earning response coefficient by taking the population of this research i.e. manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014. The research samples have been selected by using purposive sampling technique; so that 47 companies (141 firm years) which have meet the criteria have been selected as samples. The data analysis technique has been done by using multiple regressions and hypothesis test by using SPSS 21st version. Based on the result of multiple regressions analysis with 5% significance level, therefore the result of this research shows that: (1) firm size has an influence to the earning response coefficient with the regressions value shows positive and unidirectional correlation, so that the first hypothesis is accepted; (2) Profitability has an influence to the earning response coefficient and shows positive and unidirectional correlation, so that second hypothesis is accepted; (3) Voluntary disclosure has an influence to the earning response coefficient and the regressions value shows positive and unidirectional correlation, so that the third hypothesis is accepted.Keywords: Firm Size, Profitability, Voluntary Disclosure, Earning Response Coefficient.
Co-Authors - Soelistyo Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budi Riharjo, Ikhsan Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dian Agustia Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Febiyanti Nurul Fajri Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ida Gusti Bagus Ngurah Dwijendra Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Langgeng Prayitno Utomo Lestari, Agustina Dwi Lidiawati, Novi Luluk Khoiriyah Maratus Zahro Masluha, Siti Maswar Patuh Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nenny Syahrenny Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Laily Nur Laily Nur Laily Nurizza Arsyi Isnaini Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Satria, Vinza Hedi Selvya Violita, Selvya Setyaningsih, Riska Dewi Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Teddy Chandra Thaharah, Nina Triyonowati Triyonowati Triyonowati Triyonowati Triyonowati, Triyonowati Ummah, Dian Nur Hanifatul Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wahidawati, Wahidawati Wimba Respatia Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zaylani, Ahmad Zummatul Atiqoh, Zummatul