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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-Finance Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Sultan Sultan
Universitas Muhammadiyah Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH INTELLECTUAL CAPITAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Sultan Sultan; Zikra Supri
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 1 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.21413

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital yang diproksikan  melalui capital employed (VACA), human capital (VAHU), structural capital (STVA)dan kebijakan dividen terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh melalui situs BEI. Populasi pada penelitian ini adalah perusahaan LQ-45 yang terdaftar di BEI periode 2014-2018 yang berjumlah 225 perusahaan.Teknik pengambilan sampelyang digunakan adalah purposive sampling, sehingga diperoleh sampel sejumlah 160 perusahaan. Penelitian ini menggunakan regresi linier untuk menganalisis data dan jalur analisis untuk mengetahui pengaruh mediasi.Hasil penelitian menunjukkan bahwa (1) VACA, VAHU dan STVA tidak berpengaruh terhadap nilai perusahaan. (2) Kebijakan dividen berpengaruh terhadap nilai perusahaan. (3) Kinerja keuangan tidak memediasi hubungan antara VACA ,VAHU, STVA dan Kebijakan dividen terhadap  nilai perusahaan.
PENGARUH KONEKSI POLITIK, INTENSITAS ASET TETAP, KOMISARIS INDEPENDEN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Sahrir Sahrir; Sofyan Syamsuddin; Sultan Sultan
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3517

Abstract

Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance
HUBUNGAN UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DENGAN FINANCIAL DISTRESS Sofyan Syamsuddin; Riyanti Riyanti; Sultan Sultan; Zikra Supri; Sahrir Sahrir
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i1.742

Abstract

Penelitian ini menyelidiki hubungan antara financial leverage, ukuran perusahaan dengan financial distress. Berbagai penelitian telah dilakukan, namun belum memberikan kesimpulan yang dapat dijadikan acuan dalam dunia bisnis serta dapat memberikan informasi kepada calon investor mengenai kondisi perusahaan. Di sisi lain, utang merupakan bagian integral dari operasi perusahaan. Teknik pengambilan sampel penelitian ini yaitu teknik purposive sampling dengan menggunakan sampel 44 perusahaan industri yang terdapat di Bursa Efek Indonesia tahun 2018-2022, hasil penelitian menemukan bahwa financial leverage mempengaruhi financial distress. Penelitian ini juga memberikan informasi bahwa ukuran perusahaan tidak berhubungan dengan financial distress meskipun rasio ukuran perusahaan juga mempengaruhi rasio hutang perusahaan. Peningkatan utang lebih memengaruhi kesulitan keuangan daripada peningkatan ukuran perusahaan.
Analisis laporan arus kas daerah dalam Manilai Fundamental Fiskal Tariza Tariza; A. Dahri AP; Sultan Sultan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1202

Abstract

This study aims to determine regional fiscal fundamentals by analyzing the cash flow reports of the Luwu Regency Government for the 2017-2021 fiscal year. The research method used is the method of data description and exposition. The description method is used to describe the cash flow of Luwu Regency government activities, while the exposition method is used to analyze cash flow reports for the 2017-2021 fiscal year. The data collection technique uses literature study, namely secondary data in the form of financial reports for the 2017-2021 fiscal year. The results showed that the net cash flow of operating activities had a positive balance, as well as the net cash flow of investing activities and net cash flow of financing activities with a negative balance. This indicated that the Fiscal Fundamentals of the Luwu Regency government had good cash financial performance.
CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA Muh. Ispa Baharuddin; Junaidi Junaidi; Sultan Sultan
I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v9i1.15853

Abstract

The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalat.
Co-Authors A. Dahri AP Junaidi, Junaidi MUH. ISPA Baharuddin Riyanti Riyanti Sofyan Syamsuddin Tariza Tariza Zikra Supri