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All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat

Nurzi Sebrina

Universitas Negeri Padang

Author-ID : 2554517

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Reputasi Underwriter, Reputasi Auditor, dan Ukuran Perusahaan terhadap Underpricing Perusahaan yang Melakukan Initial Public Offering (IPO) di BEI Ary Syofian; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.331

The purpose of this research is to examine the effect of underwriter's reputation, auditor reputation, and firm size on underpricing. This research is classified as causative research with a quantitative approach. The population are IPO companies listed on the Indonesia Stock Exchange period of 2014 to 2018. By using the purposive sampling method, there were 83 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and the company's official website. The Hypothesis were tests using multiple linear regression analysis. The results indicate that the underwriter's reputation has a significant negative effect on underpricing level, and the auditor's reputation and firm size has not effect on underpricing.

Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat) Yeniwati Yeniwati; Nayang Helmayunita; Nurzi Sebrina
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

Pengaruh Mekanisme Corporate Governance Terhadap Konservatisme Akuntansi Dengan Intensitas Fair Value Sebagai Pemoderasi Kazbarani Alvino; Nurzi Sebrina
Wahana Riset Akuntansi Vol 8, No 1 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i1.109028

The purpose of this research is to examine the effect of corporate governance mechanisms that are moderated by fair value on the level of accounting conservatism. The corporate governance mechanism consists of an independent commissioner, an institutional ownership structure, a foreign ownership structure and audit quality. Research conducted on manufacturing companies and financial companies listed on the Stock Exchange period 2016-2018, purposive sampling method was used to determine the research sample so that 93 manufacturing companies and 52 financial companies was obtained. Hypothesis testing is done by multiple regression methods. The results showed that the independence of commissioners had a positive effect on the level of accounting conservatism. In manufacturing companies, institutional ownership structure does not affect the level of conservatism, whereas in financial companies, institutional ownership structure influences the level of accounting conservatism. Other corporate governance mechanisms, foreign ownership and audit quality, do not influence the level of accounting conservatism in both manufacturing and financial companies. The intensity of fair value in both sectors of the company has a negative effect, or weakens the relationship of corporate governance mechanisms to the level of accounting conservatism Keywords: Accounting Conservatism; Fair Value; Corporate Governance

Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba Arri Wiryadi; Nurzi Sebrina
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

The objectives of the research are to find out empirical evidence of the effect of information assymetry, audit quality, managerial ownership and institutional ownership on earnings management. Information assymetry, were measured by bid-ask spreads and audit quality, were measured by dummy variable of big-four audit firm. Managerial ownership, were measured by managerial ownership percentage, and institutional ownership, were measured by institutional ownership percentage. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive sampling methods. There were 36 companies meeting the criteria. Data analysis was carried out in term time series-cross section covering financial report during 2007 and 2010. The research hypotheses were tested using multiple regression analysis. The result of this research show that: (1) information assymetry, had no influence on earnings management, (2) audit quality, had no influence on earnings management, (3) managerial ownership, had no influence on earnings management, and (4) institutional ownership, had no influence on earnings management. Keywords: Earnings Management, Information Assymetry, Audit Quality, Managerial Ownership, Institusional Ownership.

Analisis Perbedaan Tingkat Konservatisme Akuntansi Sebelum dan Sesudah Konvergensi IFRS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2008-2009 dan 2012-2013) Lidia Marselina; Nurzi Sebrina
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This study aimed to analyze the differences of accounting conservatism before and after the convergence of IFRS. This research was a comparative research that aims to compare the presence of one or more variables at two or more different samples or more than one. This study used secondary data obtained from the site www.idx.co.id. The population in this research manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the years 2008-2009 and 2012-2013 as many as 174 companies. This study used purposive sampling technique and obtain 59 manufacturing companies. The data in this study were tested using the Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test. This study used two methods of measurement that the accrual and changes in operating income. The results of the two methods showed that there is no difference of accounting conservatism before and after the convergence of IFRS. Keywords:accountingconservatism,IFRS convergence

Sustainability Reporting: Quality and Value Relevance Nurzi Sebrina; Suhairi Suhairi; Suhanda Suhanda
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.117304

This study examines the quality of sustainability reporting of public companies listed on the Indonesia Stock Exchange and analyses the incremental value of sustainable reporting information (non-financial) on the value relevance of financial information. The research was conducted on the sustainability reporting of companies listed on the Indonesia Stock Exchange and from 713 listed companies, and by purposive sampling, a sample of 80 companies was obtained. Research on the quality of sustainability reports is carried out on reports published from 2016 to 2019. As for value relevance, it is carried out on sustainability reports published from 2016 to 2018. The significance of the value of information is investigated using the multiple regression method, modified Ohlson's (1995) model, while the quality of sustainability reporting is investigated using content analysis. The study shows that the quality of sustainability reporting is still low, determined by the disclosure index and the level of reliability. The quality of sustainability reporting and information on economic, environmental, social topics (except governance) is relevant for stakeholders. Thus, the research results related to the overall quality of sustainability reporting and the topics of sustainable performance are consistent with the value-enhancing theory in the context of the shared value concept. However, the sustainability report does not have a positive incremental value to the value relevance of financial information on companies listed on the Indonesia Stock Exchange. Investors should consider long-term sustainability rather than short-term financial performance. The findings can also be useful for policymakers when issuing rules for sustainable reporting because the results show that transparency is a relevant valueKeywords: Sustainability reporting, the value relevance of sustainability reporting information

Pengaruh Kualitas Sustainability Report terhadap Relevansi Nilai Informasi Akuntansi Nurzi Sebrina; Zulfah Ira Simatupang
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p228-242

We examine the effect of the quality of the Sustainability Report on the value relevance of accounting information. The population is all companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Sampling was carried out by purposive sampling which resulted in 60 companies with 4 years of observation (2016-2019). The value relevance of accounting information is carried out by the price model, Ohlson (1995). The quality of the Sustainability Report is measured by a disclosure index based on GRI G4 and GRI Standards. The results show that in 2016-2019 observations, the quality of the Sustainability Report has a negative effect on the value relevance of accounting information. This phenomenon was caused by market anomalies in the value relevance of accounting information in 2019, due to the Covid-19 pandemic, which had an impact on the overall decline in Indonesian stock market prices at the beginning of 2020. In further testing, it was carried out by excluding 2019 observations, and the results were showing an increase in the quality of sustainability reports, increasing the value relevance of accounting information.

Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi Sri Novita; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.585

This study aims to examine the quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.

Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating Rommy Septia Arifin; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.588

This study aims to analyze the effect of sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.

Pengaruh Pandemi Covid-19 dan Karakteristik Perusahaan terhadap Manajemen Laba Akrual Bahrun Nafis; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.616

This study aims to analyze the effect of the Covid-19 pandemic and company characteristics on accrual earnings management. Accrual earnings management is the dependent variable in this study as measured by absolute discretionary accruals using the Modified Jones Model by Dechow (1995). The Covid-19 pandemic is an independent variable in this study measured by a dummy variable that takes 1 if the observation period of the pandemic is 2020, and 0 otherwise. Company characteristics are independent variables which in this study are represented by profitability as measured by ROA, leverage as measured by DER, and firm size as measured by the natural logarithm of total assets. The population of this study were companies that were heavily affected by the Covid-19 pandemic, the tourism, restaurant and hotel sectors and the retail sector which were listed on the Indonesia Stock Exchange in 2019-2020 using the sampling method, namely the purposive sampling technique so that the final sample of this study was 57 companies. The analysis technique used is multiple linear analysis techniques. Overall, the results of this study indicate that the Covid-19 pandemic has no effect on accrual earnings management. The characteristics of the company, namely profitability and company size also have no effect on accrual earnings management, and leverage has a positive effect on accrual earnings management.

Co-Authors Agati, Allifvia Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Bahrun Nafis Brigita Ahabba Charoline Cheisviyanny Chyntya Lisnawati Dewi Pebriyani Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Fefri Indra Arza Fiony Melenia Fitra, Halkadri Fitria Ridhaningsih Hafifi, Luthfi Halmawati Halmawati Helmy, Herlina Henri Agustin Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Intan Wahyu Zulhijmi Irwansyah Irwansyah Kazbarani Alvino Lestari, Lidia Ayu Lidia Marselina Liza Fitra Utami Mar Atu Syarifah Mardha Tillah Marissa Ramdhany Marselina, Lidia Mayar Afriyenti Meysa Fanesha Mia Angelina Setiawan Muhammad Aidi Akbar Mustikasari, Rany Nayang Helmayunita Nofrian, Mero Ruddi Novita Anggraini Putri, Rezkia Nadiva Putri, Shinta Aulana Rahmadia Pratiwi Rahmat Riandi Rahmi Kurnia Raka Aththaariq Akhbar Retno Istiani Risa Martasya Riski Suaidah Rommy Septia Arifin Salma Taqwa Sela Mandiri Septia Dwijayani Sri Ayu Saputri Sri Novita Suhairi Suhairi Suhanda Suhanda Syahrizal Syahrizal Usi Gustria Vanica Serly Vita Fitria Sari Wenni Futria Mori Widya Syamita Wilia Kastuti Wira Nofita Wulandari, Miranti Yeniwati Yeniwati Yuni Fatma Zulfah Ira Simatupang

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