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All Journal Buletin Studi Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Journal of Economics, Business, and Government Challenges The Indonesian Journal of Accounting Research El-Iqtishod: Jurnal Ekonomi Syariah AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Accounting and Finance Management (JAFM) E-JURNAL AKUNTANSI
Zahroh Naimah, Zahroh
Department Of Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Koneksi Politik Memoderasi Hubungan Struktur Dewan Direksi Dan Komisaris Terhadap Kualitas Laba Di Indonesia Ba'ti Putri Pamuji; Zahroh Naimah
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p02

Abstract

This research was conducted to obtain empirical evidence testing the relationship between the structure of the board of directors and commissioners on the quality of company earnings and to test the moderating effect of political connections on the relationship between the two. The population and research sample used all companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2018 range with sampling determined by purposive sampling technique. The data analysis technique uses multiple regression techniques and Moderated Regression Analysis (MRA) to examine the moderating effect on political connection variables. The results of the analysis prove that the structure of the board of directors and commissioners has a positive effect on the quality of company earnings and political connections moderate the relationship between the two. This research provides practical implications for business people to pay attention to the structure of the board of directors and commissioners in corporate organizations as well as the issue of political connections in creating a good corporate climate. Keywords: Political Connection; Board Structure; Earnings Quality.
Pengaruh Leverage dan Kepemilikan Publik pada Kinerja Perusahaan Industri Peternakan Indonesia: Era Covid dan Non Covid Alfa Rahmiati; Santi Novita Santi; Zahroh Naimah; Ardianto
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10112

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah leverage dan kepemilikan publik berpengaruh terhadap kinerja perusahaan. Sampel penelitian terdiri dari perusahaan industri peternakan yang terdaftar di Bursa Efek Indonesia. Periode penelitian mencakup tahun 2018-2023, yang meliputi periode sebelum, saat, dan setelah era COVID. Analisis data dilakukan menggunakan regresi linier berganda yang diolah dengan STATA. Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap kinerja keuangan di semua situasi. Sementara itu, kepemilikan publik secara umum tidak menunjukkan pengaruh terhadap kinerja keuangan. Namun, saat diuji pada periode pra-COVID dan saat COVID, kepemilikan publik menunjukkan pengaruh negatif terhadap kinerja perusahaan. Implikasi dari penelitian ini bagi perusahaan adalah pentingnya memperhatikan struktur modal, terutama di masa krisis.
Reaksi Pasar pada Ketidaknormalan Pertumbuhan Persediaan Farrell, Davyn Muhammad; Naimah, Zahroh
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2694

Abstract

Abnormal inventory growth may reflect a response to high market demand or indicate inventory manipulation. This study aims to examine the market reaction to abnormal inventory in manufacturing companies in Indonesia. A quantitative approach was employed using an event study method based on secondary data from the financial reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2017–2019. The sample was selected through purposive sampling, and data were analyzed using a one-sample t-test. The results show that a positive market reaction occurred only on the first and second days after the publication of financial statements, as measured by cumulative average abnormal return (CAAR). These findings suggest that abnormal inventory is perceived as good news when interpreted as a signal of the company’s readiness to meet future demand. In contrast, no significant market reaction was observed when abnormal inventory was suspected to result from inventory manipulation. This study contributes to understanding how investors interpret abnormal inventory as a signal of firm performance in the capital market.
The Influence of Managerial Ability on Future Performance Luqita Romaisyah; Zahroh Naimah
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.12

Abstract

The establishment of a single market in the ASEAN which is termed the ASEAN Economic Community (MEA) allows a country to sell goods and services easily to other countries throughout Southeast Asia, thus competition is getting tighter. Every firm should be more innovative in order to have a competitive advantage to win the competition in the industry which is reflected by its performance. Managers with a high ability are believed to be able to make projections of future business conditions, thus they can design the right strategy for the procurement and optimization of the firm's resources utilization in producing output which can lead the firm to has a good performance in future. This study analyze the influence of managerial ability to future performance. Some control variables are used in this study, including firm size, financial leverage, market to book ratio, sales growth, and market share. Hypothesis testing in this study used multiple linear regression analysis to analyze data from 291 manufacturing companies listed on the Indonesia Stock Exchange during the 2008-2010 period. The result prove that managerial ability has a positive effect on future performance up to five years later, but the longer time the influence become weaker.
CEO Power dan Komparabilitas Laporan Keuangan Hanani, Sofi; Naimah, Zahroh
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2283

Abstract

Penelitian ini bertujuan untuk menguji perngaruh CEO Power terhadap Komparabilitas Laporan Keuangan sebagai karakteristik kualitatif pelaporan keuangan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jumlah sampel dalam penelitian ini yaitu 175 perusahaan dengan 880 observasi. Penelitian ini menggunakan regresi data panel, dimana hasil penelitian menunjukkan pengaruh negatif yang signifikan terhadap kepemilikan kas perusahaan. Sehingga semakin tinggi CEO Power dalam sebuah Perusahaan, maka semakin rendah tingkat komparabilitas laporan keuangan.
Co-Authors Alfa Rahmiati Anak Agung Dwi Widyani Ardianto Ba'ti Putri Pamuji Debby Ratna Daniel, Debby Ratna Farrell, Davyn Muhammad Hanani, Sofi Hutabarat, Devi Natalia I Gusti Ayu Ngurah Pradnyadevi Utami Nico Acintyo Mukti Nugroho, Adek Wahyu Rivera, Lidwina Nurilhaq Romaisyah, Luqita Santi Novita Santi Sedianingsih, Sedianingsih Sidharta Utama Tamara Firdaus Basyir Yessy Aryanti Lestari