Articles
<![CDATA[The Effect of Financial Ratios on Financial Distress Conditions is Moderated by Profitability Ratios ]]>
<![CDATA[Apasya, Trida]]>;
<![CDATA[Machmuddah, Zaky]]>;
<![CDATA[Sumaryati, Anna]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol. 8 No. 2 (2023): September 2023 ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
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DOI: 10.33633/jpeb.v8i2.7961
<![CDATA[This study aims to examine the effect of financial ratios moderated by profitability ratios on the financial distress of transportation and logistics sector companies listed on the IDX for 4 consecutive years in the 2018-2021 period. The independent variables are proxied by CR (liquidity), DAR (leverage), SG (growth), and the addition of TATO (activity). In addition, ROA is a proxy for the profitability variable which is the moderating variable. The Z-Score (Altman) is a proxy for financial distress as the dependent variable. This study selected companies in the transportation and logistics sector for the 2018-2021 period as a population with a sample size of 18 companies in the transportation and logistics sector that met the criteria. Logistic regression analysis was used as an analytical technique in this study. The results of his research inform that CR, DAR, and TATO have a significant influence on the occurrence of financial distress. Meanwhile, SG did not significantly affects the occurrence of financial distress. In addition, ROA can moderate the effect of SG and TATO on the occurrence of financial distress. However, ROA is unable to moderate the effect of CR and DAR on the occurrence of financial distress.]]>
<![CDATA[PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING ]]>
<![CDATA[Ayu Wulandari]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v11i1.8954
<![CDATA[This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) application assistance. This study finds evidence that accounting conservatism affects creative accounting, the audit committee plays a role in weakening creative accounting actions when influenced by accounting conservatism, however, the proportion of independent commissioners is unable to moderate accounting conservatism on creative accounting. The implication of this research is the importance of the audit committee as a supervisor in corporate governance and accounting conservatism to minimize creative accounting.]]>
<![CDATA[THE INFLUENCE OF LIQUIDITY, SOLVENCY, PROFITABILITY, AND COMPANY SIZE ON STOCK PRICES ]]>
<![CDATA[Afrilia Nola Hestiatay]]>;
<![CDATA[zaky Machmuddah]]>;
<![CDATA[Natalistya TAH]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 1 (2023): Vol. 12 No. 1 2023 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v12i1.9115
<![CDATA[Providing empirical evidence regarding liquidity, solvency, profitability, firm size on stock prices is the purpose of this research. Secondary data through the collection of financial statements of energy companies for 2017-2021 obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the Indonesia Finance Market (www.finance.yahoo.com) are data used in research. Using data in the form of company financial statements and company stock prices. The sampling technique used was purposive sampling. Path analysis with WarpPLS 7.0 software as the analysis tool is applied. With the results of the observation is the effect of liquidity, profitability, and company size with stock prices, however, solvency has no effect on stock prices.]]>
<![CDATA[KECURANGAN LAPORAN KEUANGAN DILIHAT DARI ASPEK KONDISI KEUANGAN DAN PENGAWASAN DEWAN KOMISARIS INDEPENDEN ]]>
<![CDATA[Neta Belinda]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2700
<![CDATA[Detecting whether financial target variables, ineffective monitoring, financial distress are able to influence fraud in financial reports is the aim of this research. Measuring financial statement fraud uses the F-Score. The measurement of the financial target variable uses ROA, while the measurement of the ineffective monitoring variable uses BDOUT, and the measurement of the financial distress variable uses G-Score. This type of research is quantitative using data sourced from the company website. The research population includes the properties & real estate sector listed on the IDX with observation periods from 2018 to 2022. The data obtained was 156 observation data after going through the purposive sampling stage. After going through various stages of research, the conclusion was found that financial statement fraud can be influenced by financial targets that are under pressure, but cannot be influenced by ineffective monitoring because good monitoring is measured through quality not quantity or financial distress because perhaps the company’s focus on improving its operations is not on how to report fraud his finances.]]>
<![CDATA[UKURAN PERUSAHAAN MEMODERASI CURRENT RATIO (CR) DAN RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN ]]>
<![CDATA[Salma Tsamarah Nurjannah]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2670
<![CDATA[ The objective of this study is to assess the influence of Current Ratio (CR) and Return on Assets (ROA) on the stock prices of food and beverage companies authenticated by the Indonesia Stock Exchange, and to explore whether the correlation between these variables can be influenced by the size of the company. The research focuses on manufacturing companies within the food and beverage sub-sector during the timeframe from 2019 to 2022. Employing a quantitative research approach with secondary data, the population was chosen through purposive sampling, involving 25 samples out of 84 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2022. The analysis method utilized Partial Least Square (PLS) through the Warp PLS application. The findings indicate that ROA exerts a positive and significant impact on stock prices, and company size moderates the relationship between ROA and stock prices. On the other hand, CR negatively affects stock prices without statistical significance, and company size does not moderate the association between CR and stock prices.]]>
<![CDATA[Dampak Pembiayaan Murabahah, Mudharabah, dan Musyarakah pada Profitabilitas Bank Umum Syariah ]]>
<![CDATA[Anggita Dyah Primasari]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Dwiarso Utomo]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v5i2.11700
<![CDATA[The purpose of this study is to examine the effect of financing for Islamic Commercial Banks (BUS) on profitability. The financing includes murabahah, mudharabah, and musyarakah financing. BUS is used as the research population, for the sample is selected according to the established criteria. SPSS version 20 is used as a data processing tool. The findings of the study indicate that only mudharabah financing affects profitability. While murabahah financing and musyarakah financing do not affect profitability. The implication of this study is the importance of BUS to pay attention to the type of financing carried out because it will affect profitability, considering that the Islamic banking business in Indonesia has grown quite rapidly and is competitive.]]>
<![CDATA[Implementasi Manajemen Laba Pada Stakeholder Teori ]]>
<![CDATA[Muhammad Hasan Haydar]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5493
<![CDATA[This study aims to examine the role of stakeholders using MDDGOOD as good accrual earnings management. The research method uses quantitative data based on transportation sector companies throughout 2018-2021 listed on IDX. There are 77 transportation companies as the research population, with a sample of 33 companies using purposive sampling techniques. The results of the study, two independent variables are consistent with the hypothesis, including leverage has a positive effect and managerial ownership has a positive effect on earnings management, while profitability and auditor reputation variables have no effect on earnings management. The implications of the research conducted show that the greater the stakeholder pressure, the lower the opportunistic earnings management. Abstract: Penelitian ini bertujuan untuk mengkaji peran stakeholder menggunakan MDDGOOD sebagai good accrual earnings management. Metode penelitian menggunakan data kuantitatif berdasarkan perusahaan sektor transportasi sepanjang tahun 2018-2021 yang listing di IDX. Terdapat 77 perusahaan transportasi sebagai populasi penelitian, dengan sampel berjumlah 33 perusahaan menggunakan teknik purposive sampling. Hasil penelitian, dua variabel independen konsisten dengan hipotesis, diantaranya leverage berpengaruh positif dan kepemilikan manajerial berpengaruh positif dengan earnings management, sementara variabel profitability dan reputasi auditor tidak berpengaruh dengan earnings management. Implikasi dari penelitian yang dilakukan menunjukan semakin besar tekanan stakeholder, dapat menurunkan opportunistic earnings management.]]>
<![CDATA[Operating Expenses Operating Income Impact on Financial Performance Conventional Banks in Indonesia ]]>
<![CDATA[Safitri, Ayu]]>;
<![CDATA[Machmuddah, Zaky]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v10i1.8938
<![CDATA[This study aims to empirically prove the moderating role of Loan to Deposit Ratio (LDR) on the effect of Capital Adequacy Ratio (CAR) and Operating Cost of Operating Income (BOPO) on financial performance and proxied by Return on Assets (ROA). All banks in Indonesia are the population of this study. The sample is only of conventional banks that meet the specified criteria. WarpPLS version 7.0 was used as the data analysis tool. The results of this study show that only BOPO has an impact on ROA. CAR does not affect ROA, and LDR has no moderating effect on the relationship. This study implies that conventional banks in Indonesia should pay attention to BOPO because it influences ROA, which can affect the investment decisions of potential investors and investors.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INFRASTRUKTUR ]]>
<![CDATA[Abiyyatha, Muhammad Kafa]]>;
<![CDATA[Machmuddah, Zaky]]>;
<![CDATA[Ali, Shujahat]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v6i1.12019
<![CDATA[The aim of this study was to investigate the elements influencing firm values empirically. Infrastructure companies with listings on the IDX constitute the population. The sample used in this research includes companies listed on the Indonesian Stock Exchange. 166 observation data points were gathered over a four-year period, or the 2020–2023 timeframe. The SPSS version 26 software program is the use of multiple linear regression in an analytical process. The outcomes of the analysis of the study show that return on equity (ROE) or total asset turnover (TATO) has an impact on a company's worth. In the meanwhile, the value of the business is unaffected by the current ratio (CR) and debt-to-equity ratio (DER). When making investment selections, investors should consider DER, CR, ROE, and TATO, according to the research's implications.]]>
<![CDATA[Independent board of commissioners moderates CSR disclosure relationship on financial performance ]]>
<![CDATA[Handojo, Natalistyo Tjatur Andi]]>;
<![CDATA[Machmuddah, Zaky]]>;
<![CDATA[Sumaryati, Anna]]>
<![CDATA[ INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 1 (2023): January ]]>
Publisher : <![CDATA[Library of Sultan Agung Islamic University ]]>
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DOI: 10.30659/ijsunissula.2.1.45-55
<![CDATA[Providing empirical evidence of the role of independent commissioners on the relationship between CSR disclosure and financial performance is the aim of this study. Companies listed on the Indonesian stock exchange are used as the population, but for the sample only companies in the agricultural sector. The sample was obtained using the purposive sampling method, the year of observation was from 2019 to 2021, so that 60 observational data were obtained. The data processing uses Warp PLS version 7.0. The research findings provide evidence that CSR disclosure and independent board of commissioners have an influence on the company's financial performance, besides that the independent board of commissioners also moderates the relationship of CSR disclosure on financial performance. The implication of this research is the importance of the role of independent commissioners in moderating the relationship of CSR disclosure on the company's financial performance.]]>
