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Faktor-Faktor Yang Mempengaruhi Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Di Provinsi Riau Pada Masa Pandemi Covid-19 Risa Putri Anggraini Nasution; Kamaliah Kamaliah; Nasrizal Nasrizal
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1150

Penelitian ini bertujuan untk menganalisi faktor faktor yang mempengaruhi kinerja usaha mikro kecil dan menengah di Provinsi Riau pada masa pandemic Covid-19, dimana factor factor yang diuji diantaranya Orientasi Pasar, Inovasi, Orientasi Kewirausahaan, Keberlanjutan, Teknologi, Aspek SDM, Aspek Keuangan. Penarikan sampel yang digunakan menggunakan random sampling di suatu komunitas umkm di Riau yaitu perkumpulan penyelenggara jasaboga indonesia (Pekanbaru) dan UMKM Rumah BUMN Pekanbaru, dimana yang sudah mengisi sebanyak 120 sampel. Hasil penelitian menunjukkan secara parsial bahwa Orientasi Kewirausahaan untuk berpengaruh terhadap Kinerja UMKM pada masa pademi dengan nilai signifikan sebesar 0,000. Sementara variable lain yang diuji dalam penelitian ini tidak berpengaruh terhadap kinerja UMKM di masa Pandemi. Nilai Adjusted R2 pada penelitian ini diperoleh sebesar 34,9% artinya ada 66,1% variable lain yang berpengaruh terhadap Kinerja UMKM pada masa pandemi Covid-19. Kata Kunci : Kinerja UMKM, Orientasi Pasar, Inovasi, Orientasi Kewirausahaan, Keberlanjutan, Teknologi, Aspek SDM, Aspek Keuangan.

ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT Sakina Sumbari; Kamaliah Kamaliah; Ruhul Fitrios
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.179-196

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements

Pengaruh Solvabilitas, Kompleksitas Operasional, Upaya Audit, Likuiditas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Terdaftar Indeks Tahun 2019-2021 Raisa Dani; Kamaliah Kamaliah; Alfiati Silvi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 2 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1484

Keterlambatan rilis laporan keuangan dapat menyebabkan komplikasi dengan laporan keuangan emiten. Apabila terjadi keterlambatan yang mengakibatkan laporan keuangan tidak tersedia pada saat dibutuhkan, maka informasi dalam laporan keuangan akan kehilangan relevansinya dan tidak dapat memenuhi tuntutan pemakai; karenanya, laporan keuangan akan dianggap tidak berharga. Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas, kompleksitas operasional, upaya audit, likuiditas, profitabilitas, dan ukuran perusahaan terhadap audit delay dan opini audit, serta pengaruh reputasi KAP yang merupakan variabel kontrol. Penelitian ini dilakukan dengan menggunakan data sekunder dan metodologi kuantitatif. Data sekunder berupa informasi tanggal rilis laporan keuangan perusahaan di website BEI dan laporan tahunan emiten BEI tahun 2019 sampai dengan tahun 2021. Perusahaan di sektor manufaktur yang terdaftar di BEI merupakan populasi penelitian. Strategi pemilihan sampel menggunakan metodologi purposive sampling dengan total ukuran 68 perusahaan, dan regresi linier berganda digunakan sebagai teknik analisis. Berdasarkan temuan penelitian, Solvabilitas tidak berpengaruh terhadap Audit Delay. Tidak ada pengaruh antara Kompleksitas Operasional dan Audit Delay. Audit Effort kerja berpengaruh terhadap Audit Delay. Audit Delay tidak berpengaruh terhadap likuiditas. Profitabilitas berpengaruh terhadap Audit Delay. Audit Delay dipengaruhi oleh ukuran perusahaan.

Pengaruh Karakteristik CEO dan Aset Tidak Berwujud Terhadap Kinerja Akuisisi Dimediasi Reputasi Perusahaan¬ Abid Ilmun Fisabil; Kamaliah Kamaliah; Rheny Afriana Hanif
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55110

The study intends to test the influence CEO characteristics and intangible assets produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling on publicly traded firms listed on the Indonesian Stock Exchange from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest a positive significant relation between CEO characteristics and firm reputation. Intangible asset, as the second independent variable, performs a significant positive relation to firm reputation. However, the study did not find any relation between CEO characteristics, intangible assets to firm performance as well as firm reputation to firm performance. In addition, the study also did not find any significant mediating role in firm performance.

PENGARUH PROFITABILITAS DAN LEVERAGE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI TERHADAP MANAJEMEN LABA: THE EFFECT OF PROBABILITY AND LEVERAGE WITH GOOD CORPORATE GOVERNANCE AS MODERATORS ON EARNINGS MANAGEMENT Alya Maulidina Putri; Kamaliah Kamaliah; Nurul Badriyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.232-242

This study aims to find empirical evidence related to the effect of Probability and Leverage with Good Corporate Governance as Moderators on Earnings Management on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020 period. The population of this study is Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools pls. The results of this study indicate that profitability has no effect on earnings management, leverage has an effect on earnings management, institutional ownership cannot moderate the effect of profitability and leverage on earnings management, managerial ownership can moderate the effect of leverage on earnings management but cannot moderate the effect of profitability on earnings management.

ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT Sakina Sumbari; Kamaliah Kamaliah; Ruhul Fitrios
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.179-196

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements

PERAN LITERASI KEUANGAN DAN GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA KEUANGAN UMKM : THE ROLE OF FINANCIAL LITERACY AND GREEN ACCOUNTING TO ENHANCE THE FINANCIAL PERFORMANCE OF MSMEs Nurul Badriyah; Kamaliah Kamaliah; Aunnurrafiq Aunurrafiq
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.238-250

This study examined the effect of green accounting and financial technology on the financial performance of Micro, Small and Medium Enterprises (MSMEs) and determine the moderating role of financial literacy on financial technology and the financial performance of MSMEs. The study sample consisted of 150 MSMEs in Siak District, Siak Regency, Riau Province. The study uses multiple linear regression and moderated regression to analyze data. The results showed that green accounting has no effect on financial performance, financial technology has an effect on financial performance and financial literacy is able to moderate the effect of financial technology on financial performance on MSMEs. These findings have implication for owner of MSMEs that MSMEs should continue the implementation of FinTech and improved their financial literacy because its improved financial performanceof MSMEs.

PENGARUH PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2016-2019) Adhitya Hadhi Pratama; Kamaliah Kamaliah; Nasrizal Nasrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 1 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i1.4257

ABSTRACT The purpose of this study was to examine and analyze the effect of green accounting and corporate social responsibility from the economic, environmental, and social aspects on company’s profitability. The population in this study were all companies in the mining sector listed on the Indonesia Stock Exchange, totaling 49 companies. Sampling in this study using the purposive sampling method. The number of samples taken from the entire population is 40 observation samples from 2016-2019. Data analysis to test the hypothesis using multiple linear regression analysis (multiple regression). The results of this study indicate that green accounting affects the company's profitability, corporate social responsibility from the economic aspect affects the company's profitability, corporate social responsibility from the environmental aspect affects the company's profitability, and corporate social responsibility from the social aspect affects the company's profitability. Keywords: Green accounting; corporate social responsibility; economic aspects; environmental aspects; social Aspects; company’s profitability ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh penerapan green accounting dan corporate social responsibility dari aspek ekonomi, lingkungan, dan sosial terhadap profitabilitas perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pada sektor pertambangan yang listing di Bursa Efek Indonesia, yang berjumlah 49 Perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang diambil dari seluruh jumlah populasi yaitu adalah sebanyak 40 sampel pengamatan dari tahun 2016-2019. Analisis data untuk menguji hipotesis menggunakan analisis regresi linier berganda (multiple regresion). Hasil dari penelitian ini menunjukkan bahwa green accounting berpengaruh terhadap profitabilitas perusahaan, corporate social responsibility dari aspek ekonomi berpengaruh terhadap profitabilitas perusahaan, corporate social responsibility dari aspek lingkungan berpengaruh terhadap profitabilitas perusahaan, dan corporate social responsibility dari aspek sosial berpengaruh terhadap profitabilitas perusahaan. Kata Kunci: green accounting; corporate social responsibility; aspek ekonomi; aspek lingkungan; aspek sosial: profitabilitas perusahaan

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