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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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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP REAKSI PASAR: KINERJA KEUANGAN SEBAGAI VARIABELMODERATING Arsani, Sunaini Hayati; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Thepurpose of this research is to test the influence of Good Corporate Governance which consists of independentcommissioner, managerial ownership, institutional ownership, and audit quality to the market reaction with thefinancial performance as the moderating variable which has been done by the manufacturing companies inIndonesia. The result of the research shows that GCG which is independent commissioner has an influence to themarket reaction, it means that the market accept the signal about the implementation of GCG in the companyand it overestimates by giving high premium for the share price of the company. Meanwhile, the managerialownership, the institutional ownership and the audit quality do not have any influence to the market reaction.The GCG in this case the independent commissioner, the managerial ownership, the institutional ownership andthe audit quality have influence to the financial performance whereas the managerial ownership does not haveany influence to the financial performance. The GCG in this case the independent commissioner has influence tothe market reaction through the financial performance, it means that the company a respond from the marketsince the investors who are going to purchase the shares are tend to be more interested in the company which hashigh profitability. Meanwhile, the managerial ownership, institutional ownership and audit quality variables donot have any influence to the market reaction even though it has been moderated by the financial performancevariable.Keywords: good corporate governance, market reaction, financial performance.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Zaylani, Ahmad; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to test the influence of Return on Assets (ROA), Return on Equity (ROE), and the firm size to the market reaction on food and beverage companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research sample has been selected by using purposive sampling technique therefore 16 food and beverages companies (48 firm years) which meet the criteria have been selected as samples. The analysis technique has been done by performing multiple regressions with the SPSS program 16 version. Based on the result of the multiple regressions analysis with the significance level of 5%, therefore this research shows that: (1) H1 is return on assets (ROA) has an influence to the market reaction with its significance level is 0.046. It can be accepted because the value of t-count is 2.082 which show positive direction. (2) H2 is return on equity (ROE) has an influence to the market reaction with its significance level is 0.031. It can be accepted since the value of t-count is 2.127 which show positive direction, (3) H3 is the firm size which has an influence to the market reaction with its significance level is 0.039. It can be accepted since it’s the value of t-count is 2.110 show positive directions. Therefore, return on Assets (ROA), return on equity (ROE), and firm size have positive influence to the market reaction.Keywords: Return on Assets (ROA), Return on Equity (ROE), Firm Size and Market Reaction
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN LQ 45 Thaharah, Nina; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this researchis to examine the influence of Good Corporate Governance to the managerial ownership, institutional ownership, independent directors, audit committees and financial performance to the LQ45 firm value. The population is all companies which are listed in Indonesian Stock Exchange (IDX). The samples are all LQ45 companies which are listed in Indonesia Stock Exchange during 2011-2014 periods. The total samples are 18 LQ45 companies which have been determined by using purposive sampling. The method of analysis of this research has been done by using multiple regressions analysis technique. The result of the research shows the managerial ownership has no influence to the firm value, that Institutional ownership has an influence to the firm value, the board of independent commissioner has an influence on the firm value, the audit committee has an influence to the firm value, return on asset does not have any influence to the firm value, and return on equity has an influence on firm value.Keywords: Good Corporate Governance, Financial Performance, Firm Value
PENGARUH ASIMETRI INFORMASI, MEKANISME CORPORATE GOVERNANCE DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA Yustiningarti, Norma Dwi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to examine the influence of asymmetric information, corporate governance mechanism, and bonus compensation to the earnings management. The research population is all consumer goods companies which are listed in Indonesia Stock Exchange in 2013-2015 periods. The sample selection has been conducted by using purposive sampling method, and it has obtained as many as 63 observation. The statistic method has been carried out by using multiple regressions analysis. In this research, asymmetric information has been measured by using relative bid-ask spread, corporate governance mechanism has been measured by using factor score, and bonus compensation has been measured by using dummy which gives value 1 to companies that give bonuses and 0 for companies that do not give a bonus. Earning management has been measured by using modified jones model. The result of the research shows that simultaneously the asymmetric information, corporate governance mechanism and bonus compensation has significant influence to the earnings management. The result of partial test shows that asymmetric information has significant influence to the earnings management, bonus compensation has significant and positive influence to the earnings management, and corporate governance mechanism does not have any significant influence to the earnings management.Keywords: Asymmetric information, corporate governance mechanism, bonus compensation, earnings management.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG Safitri, Indah; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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This research is meant to test the influence of institutional ownership and free cash flow to the debt policy in the manufacturing companiesin the consumer goods sector which are listed in the Indonesia Stock Exchange in 2010-2013 periods. The hypotheses in this research i.e. : (1) the institutional ownership has negative influence the to the debt policy. (2) Free Cash Flow has positive influence to the debt policy. The research method which has been done is quantitative method which isdone by using the multiple linear regressionsas the analysis technique. The assumption tests consist of normality test, the multicolonearity test, the autocorrelation test, and the heteroscedasticity. The result of the research shows that: (1) the institutional ownership does not have any influence to the debt policy. Because the institutional ownership is applied as the supervisor to the management performance and the management is considered as the partywhich has bettercomprehension about the need of funding within the company sothe institutional ownership acts as the precaution to the waste of funds which has been done by the management; (2) free cash flow has significant influence to the coefficient ofnegativeβ. It shows that highfree cash flow will make the company reduce their decision in taking the debt, because the free cash flow can be used to finance the operational of the company by allocating most of the profit of retained earnings without seeking additional external funds from the debt.Keywords: Institutional Ownership, Free Cash Flow, Debt Policy, Agency Theory
PENGARUH MANAJEMEN LABA, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Ummah, Dian Nur Hanifatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine the influence of profit management, liquidity, leverage and profitability to the disclosure level of annual financial statement on manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection has been conducted by using purposive sampling. Based on the criteria, 40 companies have been selected as the research samples. The data analysis technique has been carried out by using descriptive analysis and multiple linear regressions analysis. Based on the result of the analysis, it can be concluded that: 1) profit management does not have any influence to the disclosure level of annual financial statement. It is shown by the profit management value is more than 0.05 i.e. 0.704; 2) liquidity does not have any influence to the level of annual financial statement disclosure. It is shown by the liquidity value is more than 0.05 i.e. 0.144. 3) Leverage variable does not have any influence to the level of annual financial statement disclosure. It is shown by the leverage value is more than 0.05 i.e. 0.946; 4) profitability variable has influence to the level of annual financial statement disclosure. It is shown by the profitability value is less than 0.05 i.e. 0.002.Keywords: disclosure level, profit management, liquidity, leverage, profitability.
PENGARUH KUALITAS AUDIT, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Lidiawati, Novi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence of audit quality, audit committee, institutional ownership, firm size, and leverage to the earnings management which has been done by the property and real estate companies in Indonesia. The population is property and Real Estate Companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2014 periods. The samples are 25 property and real estate companies which have been selected by using purposive sampling. The analysis method by using multiple linear regressions analysis technique. The result of this research shows that audit quality does not have any influence to the earnings management, it means that the companies do not pay attention to the Public Accounting Firm which will audit the company. The audit committee has negative influence to the earnings management, it means that audit committee in the company grow it will reduce the earnings management practice. The institutional ownership does not have any influence to the earnings management. Firm size has positive influence to the profit management, it means that large company to do the earnings management practice. Leverage does not have any influence to the earnings management it means that the company has a safe leverage.Keywords: audit quality, audit committee, firm size, leverage, earnings management
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR Azhari, Nurul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The purpose of this research is to test the influence of audit committee, institutional ownership, managerial ownership, and independent commissioner to the profit quality on the manufacturing companies in 2009-2013 periods.The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The data is the secondary data which is in the form of audited financial statement in 2009-2013 periods and 21 companies have been selected as samples by using purposive sampling method. The independent variables in this research are audit committee, the institutional ownership, managerial ownership, and independent commissioner whereas the dependent variable is the profit quality. The data analysis has been done by using multiple linear regressions.The result of the research shows that audit committee, the institutional ownership, managerial ownership, and independent commissioner which have been included in the model are suitable to be used as the explanatory variable of profit quality. Partially, the managerial ownership has negative and significant to the profit quality which is measured by using discretionary accruals which means that when the managerial ownership is getting high, the discretionary accruals is getting low therefore it generates better profit quality and vice versa. Meanwhile, the audit committee, institutional ownership, and independent commissioner variables do not have any significant influence to the profit quality.Keywords: Audit Committee, Institutional Ownership, Managerial Ownership, Independent Commisioner, Profit Quality.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LAPA PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Sujarwo, Rosalina Ariesta; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to find out the influence of current ratio, debt to equity ratio, return on asset, and total assetturnover to the profit changes on the automotive companies which are listed in Indonesia Stock Exchange in 2010-2013periods. The samples are the 12 companies which are engaged in the field of automotive in Indonesia Stock Exchange andthese automotive companies have been selected as samples by using saturated sampling. The analysis technique has been doneby using multiple regressions analysis. The result of the test shows that simultaneously current ratio, debt to equity ratio,return on asset, and total asset turnover have an influence to the profit changes. This condition indicates that the researchmodel is feasible to be continued for the next research. This result is supported by the acquisition of coefficient correlation is57.8% which shows that the correlation among the models which has been used in this research to the profit growth is quitefirm. The result of partial test shows that current ratio, debt to equity ratio, return on asset have significant influence to theprofit changes of the company. Meanwhile, the total asset turnover variable does not have any significant influence to theprofit changes.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover, and Profit Changes.
KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN, CSR SEBAGAI VARIABEL MODERASI Hardian, Ananda Putra; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of financial performance and firm size to the firm value with the corporate social responsibility as the moderating variable. Financial performance is one of the factors which can be seen by investors in order to determine the stock investment. The result of the research shows that: 1) profitability has significant influence to the firm values. 2) Leverage does not have any influence to the firm value.3) Liquidity does not have any influence to the firm value. 4) Firm size does not have any influence to the firm value. 5) Corporate social responsibility does not have any significant influence to the profitability to the firm value. 6) Corporate social responsibility does not have any significant impact on the influence of the leverage to the firm value. 7) Corporate social responsibility does not have any significant influence on the influence of the liquidity to the firm value. 8) Corporate social responsibility does not have any significant influence on the influence of the firm size to the firm value.Keywords: Financial Perfomance, Firm Size, Firm Value, Corporate Social Responsibility
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