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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Engagement and Empowerment (IJE2) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management Jurnal Ilmiah Cano Ekonomos Jurnal Serambi Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos
Nasution, Hafifah
Fakultas Ekonomi, Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Does Board Diversity Affect Company Value? Zakaria, Adam; Nindito, Marsellisa; Nasution, Hafifah; Khairunnisa, Hera; Siregar, M. Edo S.
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5516

Abstract

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Panel- data regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015–2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company’s operations, financial analysts, and investors in an investment decision. DOI : https://doi.org/10.26905/jkdp.v25i2.5516
Pengaruh Audit Fee, Financial Distress, dan Auditor Switching terhadap Audit Delay Agista, Dhea Liesdi; Zakaria, Adam; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.04

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit fee, financial distress, dan auditor switching terhadap audit delay. Penelitian ini menjadikan perusahaan pada Sektor Properti & Real Estat dan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020 sebagai populasi. Sampel dipilih dengan menggunakan metode purposive sampling dan menghasilkan 85 observasi. Data diolah dengan menggunakan aplikasi SPSS dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa audit fee dan financial distress tidak berpengaruh terhadap audit delay. Sedangkan auditor switching berpengaruh positif terhadap audit delay.
Pengaruh Rasio Keuangan dan Kebijakan Dividen Terhadap Perubahan Laba Perusahaan di Indonesia pada Masa Pandemi Covid-19 Sumitro, Daffa Putra Kedua; Ulupui, I Gusti Ketut Agung; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.10

Abstract

This study aims to determine the effect of financial ratios and dividend policy on changes in corporate profits in Indonesia during the COVID-19 pandemic. The financial ratios used as variables in this study are profitability ratios, liquidity ratios, and solvency ratios, which are measured by Net Profit Margin, Current Ratio, and Debt to Asset Ratio. While the Dividend Policy is measured by the Dividend Payout Ratio. This study makes all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 as the population. The sample in this study amounted to 113 companies obtained through purposive sampling technique. The analyticaltechnique used in this study is multiple linear regression analysis, with secondary data types processed using the IBM SPSS version 25 application. The results of this study indicate that Net Profit Margin has a positive effect on changes in company profits, Current Ratio and Debt to Asset Ratio has no effect on changes in company profits, while Dividend Policy has a negative effect on changes in company profits.
Pengaruh Financial Distress dan Profitabilitas Terhadap Opini Going Concern dengan Opini Shopping sebagai Variabel Pemoderasi Parameswari, Anggraeni Eka; Prihatni, Rida; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.04

Abstract

The purpose of this research is to determine the effect of financial distress and profitability on going concern opinion with opinion shopping as a moderating variable. This research used purposive sampling method as a sampling technique with 42 selected companies from the properties & real estate sector listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses secondary data obtained using documentation techniques from annual reports and financial reports. The data is analyzed using logistic regression analysis techniques using SPSS software. The results of this research showed that financial distress has no effect on going concern audit opinion while profitability has an effect. In addition, this research also showed that opinion shopping is unable to moderate the effects of these two variables on going concern opinion.
Pengaruh Pengungkapan Corporate Social Resposibility dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Moderasi Balit Aplasi, Theresia Sondang; Prihatni, Rida; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.06

Abstract

ABSTRACT This study aims to test and analyze the disclosure of Corporate Social Responsibility, Intellectual Capital on firm value with financial performance as moderation. This study uses secondary data sources derived from the company's annual report and sustainability report on non-financial companies on the Indonesia Stock Exchange (IDX) and has used the GRI standard as a guideline for its sustainability report in 2020-2021 with purposive sampling technique. A total final sample of 49 companies was obtained, so that the total observation data during 2020-2022 was 98 data. The analysis technique used is multiple linear regression analysis using SPSS software version 26. The results of this study prove that disclosure of Corporate Social Responsibility, Intellectual Capital has a positive and significant effect on firm value. Financial performance is unable to moderate the effect of Corporate Social Responsibility, but financial performance is able to moderate the effect of Intellectual Capital on firm value. Keywords: Firm Value, CSR Disclosure, Intellectual Capital, Financial Performance.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Delay Nugroho, Adnan Wisnu; Zakaria, Adam; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.13

Abstract

This research aims to determine the effect of profitability, company size, and KAP reputation on audit delay. This research uses cyclical consumer sector companies on the main listing listed on the Indonesia Stock Exchange in 2021-2022 as the population. The data in this study were processed using the SPSS version 26 application and analyzed using multiple linear regression analysis. The sample was selected using a purposive sampling method which resulted in 76 total observations. The results of this research indicate that profitability has a negative effect on audit delay. Meanwhile, company size and KAP reputation have no effect on audit delay.
Analisis Kinerja Keuangan Lembaga Amil Zakat Nasional Rumah Zakat Periode 2017-2022 Anisyah, Sarah Siky; Prihatni, Rida; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.01

Abstract

This study aims to evaluate the financial performance of Rumah Zakat from 2017-2022, using financial ratios established by BAZNAS in 2022. This study is quantitative with secondary data in the form of Rumah Zakat Annual Financial Report 2017-2022. The results of this study indicate that the activity ratio shows high effectiveness, the efficiency ratio shows quite good performance even though there are still challenges in operational costs, the amil fund's ratio shows good performance, and the liquidity ratio shows smooth performance. However, the growth ratio needs to show better performance, so an increase in the collection and distribution of ZIS is needed. In addition, the trend analysis shows an upward trend in the collection and distribution of ZIS funds in 2017-2020, but there was a decrease in 2021 and 2022, which was influenced by the COVID-19, so individuals' ability to pay zakat was limited.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA Khotimah, Khusnul; Pahala, Indra; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.254

Abstract

The purpose of this study is to determine the effect of tax planning, leverage and the proportion of independent board of commissioners on earnings management of consumer non-cyclicals companies on the IDX for the period 2020-2022. The type of this study is quantitative, and the data used are secondary data. The sample used in this study were 80 companies with a total of 240 observational data obtained using purposive sampling techniques. The analytical method used is panel data regression analysis and using Eviews 12 software. Based on the results of this study, it shown that (1) tax planning has no effect on earnings management, (2) leverage does not affect earnings management and (3) the proportion of independent board of commissioners has a negative effect on earnings management
PENGARUH PROFITABILITAS, KOMITE AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP AUDIT DELAY Wirnawati, Farah; Zakaria, Adam; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.256

Abstract

This purpose of this study is to determine the effect of profitability, audit committee, and prior year audit opinion to audit delay of properties and real estate company on IDX for the period 2020-2021. The type of this study is quantitative, and the data used is secondary data. The sample used in this study were 65 companies with number of total of 130 observational data obtained using purposive sampling technique. The analytical method used is a multiple linear regression analysis and used the statistical software is IBM SPSS version 20. Based on the result of this study, its shown that (1) profitability has a negative effect on audit delay, (2) auditee committee has no significant effect on audit delay and (3) prior year audit opinion has no significant effect on audit delay
ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA PADA DESA HEGARMANAH KABUPATEN SUKABUMI Trisanti, Miana; Prihatni, Rida; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.259

Abstract

This study aims to analyze the application of good governance in managing village finances. In addition, this research was conducted to analyze the constraints on the implementation of good governance, as well as to analyze the planned strategy for achieving good governance. This research makes Desa Hegarmanah a research object. This study used a qualitative approach with content analysis and interview methods. Based on the results of content analysis, Desa Hegarmanah produced a good governance implementation score of 83.34 (trusted), which means that the financial management results of Desa Hegarmanah can be trusted because it has implemented good governance. Obstacles encountered in the implementation of good governance are inadequate information systems, unstable signals when the weather is not good, system errors that cause delays in work, and a lack of understanding of the community in implementing activities. The strategy planned by Hegarmanah Village is to increase openness, and better and firmer implementation of the duties and functions of each village apparatus in the future in order to improve the quality of good governance.
Co-Authors Adinda Chairunnisa Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Anisyah, Sarah Siky Argie Destri Rahmani Armeliza, Diah ATI SUMIATI, ATI Balit Aplasi, Theresia Sondang Callista, Winona Bianda Choirul Anwar Choirul Anwar Choirul Anwar Chris Meytaliana, Adellia Christian Wiradendi Wolor Daffa Hamzah Polontalo Dendy, Muhamad Fadly Affilla Dian Anita Nuswantara Dicky Iranto Dirgantara Firhan Ali Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hamidah . Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Heni Musyaffi, Ayatulloh Michael Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Parameswari, Anggraeni Eka Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Sidabutar, Joy Darlene Siregar, M. Edo S. Sugangga, Fannie Sumitro, Daffa Putra Kedua Tri Marina Astati Trisanti, Miana Unggul Purwohedi Wibisono, Muhammad Satrio Winona Bianda Callista Wirnawati, Farah Wirologo, Haryo Kuncoro Yunika Murdayanti Yunisha Kurnia Akbar Zakaria, Adam Zeny Antika