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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana EKSPANSI Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Mitra Manajemen Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer AMMA : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi

MUHAMAD MUSLIH

Universitas Telkom

Author-ID : 2386854

Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.858

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

Pengaruh CAR , LDR dan Nilai Tukar Rupiah Terhadap NPL Cut Dewi Shafira; Farida Titik; Muhamad Muslih
SOSIOHUMANITAS Vol 18 No 1: Maret 2016
Publisher : Lembaga Penelitian Universitas Langlangbuana

Risiko kredit atau Non Performing Loan (NPL) merupakan risiko terbesar pada bank. NPL dapat mengakibatkan penurunan pendapatan bank. Penelitian ini bertujuan untuk menganalisis pengaruh faktor - faktor yang dianggap mempengaruhi NPL diantaranya Capital Adequate Ratio (CAR), Loan to Deposit Ratio (LDR) dan nilai tukar rupiah. Obyek penelitian adalah laporan keuangan Bank Pembangunan Daerah (BPD) dengan teknik pemilihan sampel yaitu purposive sampling . Metode analisis data dalam penelitian ini adal ah regresi data panel dengan software Eviews 8.0. Hasil penelitian menunjukan CAR, LDR dan Nilai tukar rupiah secara simultan berpengaruh secara signifikan terhadap NPL. Sedangkan secara parsial CAR dan LDR tidak berpengaruh terhadap NPL dan nilai tukar ru piah berpengaruh signifikan dengan arah positif terhadap NPL.

Pengaruh Financial Distress, Ukuran Perusahaan, Nilai Tukar Rupiah dan Profitabilitas Terhadap Performansi Laba Perusahaan Akhmad Nurul Huda; Deannes Isynuwardhana; Muhamad Muslih
SOSIOHUMANITAS Vol 18 No 1: Maret 2016
Publisher : Lembaga Penelitian Universitas Langlangbuana

Performansi perusahaan yang diukur dengan laba yang dihasilkan merupakan indikator penentu perusahaan agar mampu bertahan dalam bisnisnya. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh financial distress, ukuran perusahaan, nilai tukar rupiah dan profitabilitas terhadap performansi laba perusahaan. Teknik pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan metode analisis data menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa financial distress, ukuran perusahaan, nilai tukar rupiah dan profitabili t as secara simultan berpenga ruh signifikan terhadap performansi laba perusahaan. Sedangkan secara parsial, ukuran perusahaan dan nilai tukar rupiah tidak berpengaruh signifikan terhadap performansi laba perusahaan. Financial distress dan profitabilitas berpengaruh signifikan dengan a rah positif terhadap performansi laba perusahaan.

PENGARUH KETEPATAN WAKTU PELAPORAN, DEFAULT RISK, DAN POLITICAL CONNECTION TERHADAP KUALITAS LABA Fera Anastasia Lungkang; Muhamad Muslih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.09.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The earnings quality is an image of earning that do not have any uninterruptions. The earnings quality information is information that can influence investor's decision. Strong market reaction which is investor's response will be reflected in high earnings response coefficient (ERC) that shows the quality of the company's profit. This research aims to determine the effect of timeliness, default risk, and political connection on earnings quality, both simultaneously and partially. The method that used in this research was purposive sampling and obtain of 115 samples from 23 companies with period of 2014-2018. The regression model of this research used panel data regression. The results shown timeliness, default risk, and political conncetion are simultaneously influential on earnings quality. Partially, political connection negatively affects on earnings quality.

ANALISIS PENGARUH LABA AKUNTANSI, ARUS KAS BEBAS, DAN HARGA SAHAM TERHADAP DIVIDEN KAS (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2010-2014) Trias Anggundini; Khairunnisa Khairunnisa; Muhamad Muslih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.106

Abstract: The purpose of this research is to find out the effect of accounting profit, free cash flow, and stock prices on cash dividend measured by dividend per share, either simultaneously or partially. This research is descriptive verification and causality research. Unit analysis that used in this research is manufacturing food and beverage subsector. This research using sampel data which chosen through purposive sampling technique and there are 7 firms during five years, from 2010-`2014. Ths research using panel data regression analysis technique. The results show that simultaneously, accounting profit, free cash flow, and stock prices have effect on cash dividend. Partially, profit accounting and free cash flow have no effect on cash dividend. Meanwhile, stock price has positive effect on cash dividend Keyword: Accounting Profit, Free Cash Flow, Stock Price, Cash Dividend, Dividend per Share

PENGARUH LEVERAGE, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Alissa Affiah; Muhamad Muslih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i2.1213

This study aims to determine the effect of Leverage, Profitability, and Good Corporate Governance to Financial Distress in mining sector companies listed on Indonesia Stock Exchange 2012-2016 either simultaneously or partially. The method in this research is quantitative research method. The method of analysis used in this research is logistic regression analysis using SPSS 21 software. Based on the result of this research, the result of the combination of independent variables consisting of leverage, profitability, and good corporate governance can explain or influence the dependent variable that is financial distress is 63.6% and the rest of 36.4% is explained by other factors outside the research. The results of this study also show that leverage, profitability, and good corporate governance have a significant simultaneous effect on financial distress. Partially, leverage, independent board of commissioners, and institutional ownership have no significant effect on financial distress, profitability and managerial ownership having a significant effect on financial distress in a negative direction. Keywords: Leverage, Profitability, Good Corporate Governance, Financial Distress.

Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba Inggit Pangesti Nirmanggi; Muhamad Muslih
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.23210

Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Aretha Xaviera Aretha Xaviera; Muhamad Muslih; Kurnia Kurnia
Jurnal Mitra Manajemen Vol 4 No 5 (2020): Jurnal Mitra Manajemen Edisi Mei
Publisher : Kresna Bina Insan Prima

Penerimaan pajak merupakan sumber dana terbesar bagi pemerintah. Sebagai sumber keuangan negara, pemerintah selalu berupaya untuk meningkatkan penerimaan pajak. Di sisi lain, perusahaan seringkali melakukan tindakan-tindakan untuk mengurangi beban pajaknya dengan memanfaatkan grey area pada peraturan perpajakan yang ada atau disebut penghindaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, profitabilitas, pertumbuhan penjualan, dan kompensasi rugi fiskal terhadap penghindaran pajak baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis dalam penelitian ini adalah regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, profitabilitas, pertumbuhan penjualan, dan kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak secara simultan. Secara parsial, kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Sedangkan, pertumbuhan penjualan dan kompensasi rugi fiskal tidak berpengaruh terhadap penghindaran pajak

PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN Rahmawati Kartikasari; Leny Suzan; Muhamad Muslih
JRAK Vol 10 No 1 (2018): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: UKURAN DAN PERTUMBUHAN PERUSAHAAN, SERTA RISIKO KEUANGAN Nisha Octarina; Majidah Majidah; Muhamad Muslih
JRAK Vol 10 No 1 (2018): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This research aims to determine the affect of size, growth, and leverage to the corporate social responsibility disclosure of the plantation companies in Indonesia, Malaysia, or both countries during 2013-2015. Purposive sampling method was used, obtained from 15 companies in Indonesia and 38 in Malaysia. Descriptive and multiple linear regression analysis were used in this research. The result shows that simultaneously, the size, the growth, and the leverage significantly affects CSR disclosure of the plantation companies in Indonesia, Malaysia, or both countries. In Indonesia, the size partially affect, growth does not affect, while leverage negatively affect of CSR disclosure. In Malaysia, the size and growth does not affect, while leverage has positive effect on the CSR disclosure. In both countries, the size has positive affect, while growth and leverage does not affect the CSR disclosure.

Co-Authors Akhmad Nurul Huda Alissa Affiah Ambel Meynisa Aretha Xaviera Aretha Xaviera Cut Dewi Shafira Deannes Isynuwardhana Divna Putri Kusuma Dzaka' Nazzala Tamma Farida Titik Kristanti Fera Anastasia Lungkang Gabriel Naomi Rumondang Arina Simangunsong Gita Berliana Febrianti Hanifah Khairunnisa Masri Hery Widijanto Inggit Pangesti Nirmanggi Jihan Fijria Rahmadhiany Khairunnisa Khairunnisa KURNIA KURNIA Leny Suzan Lusia Revika Septianingsih Mirza Masita Namira Salsabila Ardiwinata Nisha Octarina Prima Insan Kumala Rahmawati Kartikasari Trias Anggundini Wahdan Arum Inawati Willy Sri Yuliandhari

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