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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING UNEJ e-Proceeding Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi AKUNESA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmu Akuntansi Mulawarman (JIAM) Media Riset Akuntansi Auditing & Informasi Journal of Accounting and Taxation
Zaki Fakhroni
Universitas Mulawarman
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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INTELLECTUAL CAPITAL DAN MARKET VALUE: STUDI PERUSAHAAN HIGH-IC INTENSIVE DI BURSA EFEK INDONESIA Fakhroni, Zaki; Irwansyah, Irwansyah
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9232

Abstract

Abstract. This research aims to examine the effect of intellectual capital on firms’ market value. Using Pulic’s VAICTM, this study examines the effect of intellectual capital, VACA, VAHU and STVA both partially and aggregately to firms’ market value using market to book value (MBV) as proxy. Population in this study are companies listed on the indonesia Stock Exchange from two different subsectors advertising, printing and property and real estate in the period of observation in 2007-2016. The number of sample is 254 units of observation. Sampling techique using methods of probability/random sampling. The results show that aggregately, intellectual capital (VAICTM) has a positive and significant effect on firms MBV. VACA, VAHU and STVA component proven to have a positive and significant effect towards MBV. Thus, indicates that most investors in Indonesia prefer firms physical assets efficiency to firms efforts in developing intangible assets. Keywords:  intellectual capital; MBV; VACA; VAHU; STVA.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai pasar perusahaan. Dengan menggunakan model Pulic VAICTM (Value Added Intellectual Capital), penelitian ini menguji pengaruh intellectual capital, VACA, VAHU, STVA secara parsial dan agregat terhadap nilai pasar perusahaan menggunakan nilai market to book value (MBV) sebagai proxy. Populasi penelitian ini perusahaan terdaftar di Bursa Efek indonesia dari dua subsektor yaitu periklanan, media cetak serta properti dan real estat. periode pengamatan 2007-2016. Jumlah sampel adalah 254 unit observasi. Teknik sampling menggunakan metode probability/random sampling. Hasil penelitian menunjukkan bahwa secara agregat, intellectual capital (VAICTM) memiliki pengaruh positif dan signifikan terhadap nilai MBV perusahaan. Komponen VACA, VAHU dan STVA terbukti memiliki efek positif dan signifikan terhadap MBV. Dengan demikian, hal ini mengindikasikan sebagian besar investor di Indonesia lebih memilih efisiensi aset fisik perusahaan terhadap usaha perusahaan dalam mengembangkan aset tak berwujud. Kata Kunci:  intellectual capital; MBV; VACA; VAHU; STVA.
Pengaruh pertumbuhan penjualan dividen dan investasi terhadap hutang pada perusahaan manufaktur Hikmawati, Miya Nova; Ulfah, Yana; Fakhroni, Zaki Fakhroni
INOVASI Vol 13, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.805 KB) | DOI: 10.29264/jinv.v13i2.2462

Abstract

Penelitian ini bertujuan untuk memberikan hasil bahwa pertumbuhan penjualan, dividen dan investasi dapat berpengaruh dalam meningkatkan hutang perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data panel (gabungan cross section dan time series). Sampel dari penelitian ini adalah sebanyak 328 tahun perusahaan manufaktur terdaftar di Bursa Efek Indonesia tahun 2010-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan adalah Structural Equation Model (SEM). Berdasarkan hasil penelitian, menunjukan bahwa pertumbuhan penjualan berpengaruh positif dan tidak signifikan terhadap hutang perusahaan. Sedangkan dividen dan investasi berpengaruh positif dan signifikan terhadap hutang perusahaan. Penelitian ini mendukung pecking order theory, bahwa ketika kas internal tidak mampu membiayai investasi rill dan dividen maka perusahaan akan menggunakan hutang.
Peran agency cost reduction dalam memediasi hubungan antara corporate social responsibility dengan nilai perusahaan Liu, Alfini Maryanti; Irwansyah, Irwansyah; Fakhroni, Zaki
FORUM EKONOMI Vol 18, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.82 KB) | DOI: 10.29264/jfor.v18i2.865

Abstract

The purpose of this study was to analyzed the effect of CSR on firm value. Firm value proxy with Tobins Q. This research was taken because there are still differences between the researchs with each other. This research adding agency cost reduction as mediating variable. This research was not use stakeholder theory, but was applicated agency theory, signaling theory, and legitimacy theory. This study use WarpPLS 5.0. This study uses 63 samples of manufacture firms that listed in Indonesian Stock Exchange (IDX) during 2013 to 2015. The sampling method used for this study is purposive sampling. Type of the data used is secondary data. The result of the test is that CSR positive influence to the firm value. Based on the results of the analysis found that the agency cost reduction is partial mediation between the relationship of CSR on firm value. Institutional ownership cant moderate CSR on ACR.Keyword: Corporate Social Responsibility, Firm Value, Agency Cost Reduction, Institutional Ownership
Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development Selpiyanti, Selpiyanti; Fakhroni, Zaki
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23281

Abstract

Penelitian ini berawal dari keresahan berbagai pihak akibat perkembangan perusahaan kelapa sawit yang tidak diiringi dengan pelestarian lingkungan. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh implemetasi green accounting dan material flow cost accounting dalam meningkatkan sustainability development. Sampel yang digunakan dalam penelitian ini sebanyak 5 perusahaan kelapa sawit terdaftar di Bursa Efek Indonesia menggunakan teknik purvosive sampling. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik analisis data untuk menilai green accounting menggunakan analysis content, dan alat analisis menggunakan WarpPLS versi 6.0. Hasil penelitian menunjukkan bahwa implementasi green accounting dan material flow cost accounting berpengaruh positif dan signifikan dalam meningkatkan sustainability development pada perusahaan kelapa sawit terdaftar di Bursa Efek Indonesia.
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi, dan Hutang Terhadap Persistensi Laba Saptiani, Aprilia Dwi; Fakhroni, Zaki
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23570

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas penjualan, volatilitas arus kas operasi dan hutang  terhadap persistensi laba pada perusahaan sektor pertanian terdaftar di Bursa Efek Indonesia periode 2009-2018. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan metode purposive sampling dengan total 4 perusahaan sebagai sampel penelitian. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa volatilitas penjualan berpengaruh negatif dan tidak signifikan terhadap persistensi laba, sedangkan volatilitas arus kas operasi dan hutang berpengaruh positif namun tidak signifikan terhadap persistensi laba.
Antecedents And Determinants Of Taxpayer’s Perceptions Of Tax Evasion Behavior Nurul Shafika; Zaki Fakhroni
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1180.654 KB) | DOI: 10.22219/jrak.v10i3.13276

Abstract

This research was conducted to prove that behavior can occur because of the intention to do so. The population in this study are individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Samarinda. Sampling is by judgment sampling method, calculate using the Slovin measurement determined by 100 respondents. The data collection method using a survey method using questionnaires. The results of this study indicate that the intention to behave as antecedents positively affects the three determinants of taxpayer's perceptions of tax evasion, namely tax authorities services, tax justice, and tax compliance costs. The authors find that attitude toward behavior, and perceived behavioral control are predictors of intention to commit tax evasion. Factor cited as couraging tax evasion in this study is tax compliance cost. While for the tax authority's services and tax justice do not affect the taxpayer’s perceptions of tax evasion. This research find out the pattern of taxpayers when they commit tax evasion, starting from the perception of the taxpayer's intention. This study recommends that necessary measures should be taken by tax authorities to improve revenue collection and reduce tax evasion.
THE MODERATING EFFECT OF DIVIDEN AND OWNERSHIP STRUCTURE ON THE RELATIONSHIP BETWEEN FREE CASH FLOW AND ENTERPRISE VALUE Zaki Fakhroni; Indra Suyoto Kurniawan
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to answer the phenomena occurring phenomenon both theoretically and empirically the phenomenon of potential internal conflicts of the company’s free cash flow and its use for the benefit of increasing corporate value. Such internal conflicts requires a proper solution so that no impact on the company’s failure. This study examine the role of dividends and ownership structure (majority and managerial) in moderating the relationship between free cash flow and enterprise value. The results of this study are expected to generate an alternative solution of free cash flow problems and increase corporate value. Population data in this study are companies listed on the Indonesia Stock Exchange in the period of observation in 2007-2016. The number of sample used in this study is 2.387 units of observation. Sampling techique in this study using methods of probability/random sampling. Statistical tools to test hypothesis in this study is the pure moderated regression analysis. The results showed that free cash flow has a negative and significant effect on firm value. Free cash flow could potentially cause failure of the company as a result of reduced firm value and poor financial performance. Other research results indicate that dividends and managerial ownership moderates the relationship between free cash flow and value of the company in a positive and significant. Majority ownership moderates the positive and significant to the relationship between free cash flow and enterprise value. Therefore, the mechanism of dividends and managerial ownership can be used to solve the problems of free cash flow and increase corporate value.
Pengaruh dana alokasi umum DAU dana alokasi khusus DAK dan pendapatan asli daerah PAD terhadap belanja modal Hairiyah Hairiyah; Lewi Malisan; Zaki Fakhroni
KINERJA Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.401 KB) | DOI: 10.29264/jkin.v14i2.2483

Abstract

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah terhadap Belanja Modal. Penelitian ini menggunakan data skunder yang diambil langsung dari laporan realisasi Anggaran dan Pendapatan Dan Belanja Daerah (APBD) Kabupaten/Kota Se-Kalimantan Timur yaitu Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah dan Belanja Modal periode tahun 2010-2015. Analisis data menggunakan bantuan uji asumsi klasik yang dibantu oleh software SPSS 21 untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil pengujian asumsi klasik di dalam penelitian ini menunjukkan bahwa tidak ada penyimpangan asumsi klasik, hal ini menunjukkan data yang tersedia telah memenuhi syarat untuk menggunakan model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sebelum terjadi pemekaran wilayah Kalimantan Utara (1) Dana Alokasi Umum berpengaruh negatif dan signifikan terhadap Belanja Modal, (2) Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Belanja Modal, (3) Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap belanja modal. Dan hasil sesudah terjadinya pemekaran wilayah Kalimantan Utara (1) Dana Alokasi Umum berpengaruh negatif dan tidak signifikan terhadap Belanja Modal (2) Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Belanja Modal (3) Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Belanja Modal.
Life cycle and external fund: perspective of trade-off theory and pecking order theory Zaki Fakhroni; Irwansyah Irwansyah; Nadhifa Chairunnisa Pattipawaej
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.447 KB) | DOI: 10.29264/jinv.v18i0.11243

Abstract

The research is to examine the effect life cycle firm’s on external financing (debt) and also this research is conducted to see whether in Indonesia embrace trade-off theory and pecking order theory.   This research uses secondary data taken from the financial statment and annual report of manufacturing companies period 2012-2020. Based on the purposive sampling method there were 64 data for 8 years so that it had 512 samples, but have data outlier, so that 464 samples used to get results that are free from multicollinearity problems. This study uses linear regression analysis with categorical data. The results, it shows that: 1) the introduction stage has no significant effect on debt, 2) the growth stage has a significant effect on debt, 3) the mature stage has a significant effect on debt, 4) the stagnant stage has no significant effect on debt 5) the decline stage has a significant effect on debt.
Whistleblowing Intentions: A Means to Prevent Fraudulent Practices of Bank Employees in Samarinda City Yulia Tri Cahyani; Felisitas Defung; Zaki Fakhroni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5491

Abstract

This study aims to determine the factors that influence whistleblowing intentions as a means of preventing fraud of Bank employees in Samarinda City. Using the concepts of Theory of Planned Behavior (TPB) and Theory of Prosocial Behavior. The research sample in the form of bank employees in Samarinda City amounted to 150 employees by applying the non probability sampling method by accidental sampling. The data collection instrument uses an online questionnaire through a Microsoft form and QR Barcode. Dependent variables are in the form of whistleblowing intentions and independent variables in the form of the level of seriousness of the violation, personal responsibility, and personal cost. Partial Least Square analysis method with the help of SmartPLS software version 3.2.7. Shows the result that the degree of seriousness of the violation, and personal responsibility positively affect the intention of whistleblowing. Meanwhile, the personal cost variable has no effect on whistleblowing intentions.
Co-Authors ALFINI MARYANTI LIU Alfini Maryanti Liu Dwi Risma Deviyanti FEBRIANI, AULIA Felisitas Defung Hairiyah Hairiyah Hikmawati, Miya Nova Indra Suyoto Kurniawan Inna Dwi Rohmasari Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Kartika Aprilia Ivani Lewi Malisan Liu, Alfini Maryanti Meirelyn, Chelsea Miya Nova Hikmawati Nadhifa Chairunnisa Pattipawaej Nidia Amanta Sari Novriana, Annisa Ulya Nur Anisa Nurul Shafika Ray Sihab Said Adfan Saptiani, Aprilia Dwi Selpiyanti, Selpiyanti Siti Nur Aliza Triani Putri, Irfi Ade Yana Ulfah Yulia Tri Cahyani