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Pengaruh Siklus Hidup Perusahaan Dalam Memoderasi Hubungan Manajemen Laba Dan Cost Of Equity Capital Indri Adelina Rizal; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.125

This study aims to provide empirical evidence whether earnings management can influence the cost of equity capital and whether the company's life cycle can strengthen or weaken the relationship between earnings management and the cost of equity capital. Profit Management in this study was measured using a discretionary accrual proxy. The company's life cycle is measured using the company's cash flow pattern and the cost of equity capital measured using measurements from Ohlson's (1995) model modified by Utami (2005). This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017.By using purposive sampling method, there were 60 companies as the research’s sample. The type of data used is secondary data obtained from www.idx.co.id. The analysis used in this study is multiple linear regression analysis. The results of this study are that earnings management has no significant positive effect on the cost of equity capital and the company's life cycle is not able to strengthen or weaken the relationship of earnings management with the cost of equity capital.

Pengaruh Modified Audit Opinion terhadap Financial Constraint Ilham Yahya; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.172

This study aims to investigate and find empirical evidence whether companies that get modified audit opinions tend to be easy or difficult to get funding from outside the company and prove the effect of modified audit opinions on financial constraints. This study uses a panel data model with random effects and is a quantitative study with a hypothesis. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The method used in determining the sample is purposive sampling method. Based on these criteria, as many as 50 companies were selected as samples with a total of observations over four years of 200 firm-years. The independent variable in this study is financial constraint, while the dependent variable is modified audit opinions. The control variables in this study are Size, Leverage, and Growth. The results of the study indicate that Modified audit opinion does not significantly influence financial constraints, meaning Modified audit opinion obtained by the company is not proven to affect the ability of the company to obtain loans. This means that audit opinion does not affect the decision of creditors to provide loans. However, of all types of Modified audit opinions, only an unqualified opinion with an explanatory paragraph about the inconsistency of accounting principles and going concern that negatively affects the decision of creditors in lending.

Pengaruh Pembayaran Utang Pasca IPO Terhadap Pertumbuhan Perusahaan Ana Inelia; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.183

This study to examine the effect of post-IPO debt payments on firm growth. Research is a causative research, the population are the companies which listed on the Indonesia Stock Exchange in 2013-2017, there are 64 companies as research samples that obtained from www.idx.co.id, method used is multiple linear regression analysis. The results showed that DER has a significant effect, which means that a high level of leverage can be proven to increase the motivation of companies to use IPO funds to pay debts and interest spread has no significant effect. It means that a high level of interest spread cannot explain firm motivation using IPO funds to pay down debt. high retiring has no significant effect, which means that a high debt payments cannot prove an increase in firm growth and the low retiring has no significant effect, meaning that low debt payments cannot explain the increase in firm growth. POSTIPO which has no significant effect, that means that post-IPO conditions cannot prove a better long-term operating performance and POSTIPO * HR has no significant effect, which means the reaction conditions post-IPO with a high level of debt payments cannot prove that long-term operating performance length is better.

Pengaruh Kepemilikan Institusional Terhadap Relevansi Nilai Informasi Hierarki Nilai Wajar Desni Ramadhani; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.265

The purpose of this research is to examine the relevance of fair value hierarchy information and the effect of institutional ownership on the relevance of fair value hierarchy information. This research is a causal associative research with a quantitative approach. Research conducted on banking companies listed on the Indonesian Stock Exchange period 2015-2018, which were determined by purposive sampling method so that 37 companies were selected as samples. The hypotheses were tests using multiple regression. The results indicate that the fair value level 2 is more relevant than the level 1 and 3, this research proves that the fair value level 2 is relevant for decision making of investor. In subsequent tests, institutional ownership does not have a positive effect on the relevance of fair value level 1, level 2 and level 3.

Pengaruh Perubahan Arus Kas Yang Dimoderasi Oleh Korelasi Serial Dalam Perubahan Arus Kas Dalam Memprediksi Akrual Nurjannah Nurjannah; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.267

The purpose of this study was to examine the effect of cash flow change serial correlation in moderating the relationship of cash flow change and accruals. This study is classified as causative research. The population in study are manufacturing companies listed on the Indonesia Stock Exchange of period 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sampel. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. Used is panel regression analysis. The result indicate that cash flow changes has negative and siginificant effect on accrual, but cash flow changes serial correlation is not able to strengthen or weaken the relationship between cash flow changes and accrual.

Pengaruh Perubahan Pendapatan Yang Dimoderasi Oleh Siklus Kas Operasi Dalam Memprediksi Akrual Muhammad Nur Ihkwansyah; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.281

The purpose of this research is to examine the effect of operating cash cycle in moderating the relationship of revenue changes and accruals. This research is classified as causative research with a quantitative approach. The population are manufacturing companies listed on the Indonesian Stock Exchange period of 2016 to 2018. By using purposive sampling method, there were 43 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 company’s official website. The hypotheses were tests using panel regression analysis. The results indicate that revenue changes has not significant effect on accrual, also operating cash cycle is not able to strengthen or weaken the relationship between revenue changes and accruals

Pengaruh Penetapan Standar Akuntansi Keuangan (Konvergensi IFRS) Terhadap Relevansi Nilai Informasi Akuntansi Nurzi Sebrina; Salma Taqwa
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

One of the key requirements for investors is a transparent accounting system. The Internatioanl Financial Acounting standards (IFRS) was introduced to improve the quality and accuracy of financial reporting. This study examines the effect of adopting IFRS on the value relevance of earnings, changes in earnings and book value information. A sample of 317 firms listed on the Indonesia Stock Exchange were purposively selected between 2011 and 2014. Data earnings, book value, return, was collected and tested using return model and price models. Because there's a problem of classical assumption test result data can be processed as much as 629 observation for return model and 1198 observation for price model. Hypothesis testing was done by using two models: Return Model and Price Model. The study shows that an increasing value relevance of earnings, changes in earnings and book value information took place during the early years of the application of the IFRS. The value relevance of book value was higher than the value relevance of earnings and changes in income, which shows the book value of information is important information for investors. While the value relevance of earnings information increased during the application of international accounting standards, the value relevance of changes in earnings information decreased

Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Dina Kaltsum; Nurzi Sebrina
Wahana Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

Pengaruh Kecakapan Manajerial Terhadap Kualitas Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015 Amelia Roza Yulianda; Nurzi Sebrina
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This study aims to examine the relation between managerial ability and earnings quality of manufacture companies listed on Indonesian Stock Exchange period of 2010 to 2015. By using purposive sampling method, there were 62 companies as the research’s sample. In this study, earnings persistence and accruals quality were used to measure earnings quality. While MA-Score was used to measure managerial ability. Using panel regression analysis, this study shows that managerial ability has a significant positive effect on earnings persistence and accruals quality. According to the results, managerial ability had an effect on earnings quality.Keywords: managerial ability, earnings quality, earnings persistence,accruals quality

Analisis Penyaluran dan Penggunaan Dana Desa (Studi pada Nagari Tujuah Koto Talago, Kecamatan Guguak, Kabupaten 50 Kota) Intan Marthalina; Nurzi Sebrina
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

This research aims to determine the Distribution and Use of Village Funds In villages in Tujuah Koto Talago, Guguak District, Limapuluh Kota District West Sumatrera, there are three (3) aspects in the use and distribution of village funds namely Financial Aspects in Use of Village Funds, Aspects of Procurement of Goods and Services in the Use of Village Funds and Aspects of Reliability of Internal Control Systems. To achieve that goal, qualitative research method with interpretative approach is used. Data Sources are Primary data and Secondary data. Data collection techniques are carried out by observation, interviews, and document. The results showed:(1) Finance in the use of village funds in disbursement has been delayed, namely liquid one-stage funds in May and second stage funds in September and prioritized use of infrastructure (2) procurement of goods and services in the use of village funds are carried out efficiently, effectively, transparently, community empowerment, mutual cooperation and accountability (3). Reliability of SPI is carried out based on the internal environment, risk assessment, control activities, information and communication and monitoring carried out by the sub-district head, nagari guardian, nagari, bamus and the communityKeywords: Distribution and Use of Village Funds

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