Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Sosiohumaniora International Journal of Supply Chain Management Brilliant International Journal of Management and Tourism (BIJMT) Brilliant International Journal of Management and Tourism
Hamilah Hamilah
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
DETERMINANT TAX AVOIDANCE IN BASIC AND CHEMICAL INDUSTRY MANUFACTURING COMPANIES LISTED ON THE IDX Hamilah Hamilah; Kenny F. Situmorang
Sosiohumaniora Vol 23, No 2 (2021): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2021
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v23i2.30727

Abstract

Profitability is one factor to attribute the company’s financial condition to tax avoidance. Leverage is a ratio to measure a company’s ability to pay all its liabilities both short-term and long-term. In addition to profitability and leverage, sales growth can also affect tax avoidance activities. By measuring the sales growth of a company can predict how much profit it earns so that the company will tend to practice tax avoidance. The purpose of this research is to build a theory that serves to explain a relationship. The relationship used is a causal relationship that influences variables and other variables. The study uses quantitative research methods with a causal descriptive and associative approach to determine the influence between two or more variables. The test results showed that returns on assets, debt to equity ratio, and sales growth affected the cash effective tax rate.f research
The Influence of Upstream and Downstream Supply Chain Management on the Indonesia Stock Exchange Hamilah Hamilah
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract— This study aims to analyze the effects of supply chain influence on initial Public Offering (IPO) and its implications on long term underperformance which is peroxided with the IHSG of IPO shares on the Indonesia stock exchange. IPO in this study is in 2016 with an analysis of 5 years period (2016-2020). The method used is the Purposive Sampling Method. Population implementation of the IPO in 2016 with a sample of 10 companies selected. Upstream and downstream supply chain phenomenon in this study made an IPO on the Indonesia stock exchange at 100% in the 2016 IPO. For the first analysis shows that the company age variable influences the SCM in the company that made an IPO in 2016 on the Indonesia stock exchange and simultaneously the age of the company, company size, capitalization, volatility, interest rate and rupiah exchange rate have a significant effect on SCM. For the second analysis, the variable long term underperformance   in 2016 with a 5-year analysis (2016-2020) has a significant effect on the variable capitalization value, interest rate, and exchange rate of Rupiah. Simulate also include variable company age, company size, capitalization value, volatility, interest rate, dollar exchange rate and SCM stock price significantly influence. This study strengthens previous researchers that showed a high level of SCM, so supposedly the longer the company operates and improve the efficiency in long-term. Thus, firms’ managers could improve their performances by adopting plans and policies in the field of financial supply chain through the upstream, mid-stream and downstream in supply chains.
“Causality Of Fraud Detection Of Financial Statements By Auditors In Public Accounting Firm With Audit Quality As A Intervening Variable” Hamilah Hamilah; Amrizal Sutan Kayo; Fajri Nuryono; Henni Handari
Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.612

Abstract

This research intends to test and analyze the effect of competence, independence and professionalism through audit quality on fraud detection by the Auditor at the Public Accounting Firm in DKI Jakarta in 2022. The sampling technique is through purposive sampling with multistage random sampling of 81 Auditors with 10 (ten) ) KAPA, which is then processed with Smart-PLS. Previous studies only used a purposive random sampling technique on KAP at random. The results of the tests in this study indicate that competence, independence and professionalism have a positive and significant effect on audit quality. Audit quality has a positive and significant effect on fraud detection. Furthermore, competence, independence and professionalism have a positive and significant impact on fraud detection. The path analysis test also shows that competence, independence and professionalism have a positive and significant effect on fraud detection through audit quality. These three variables show a positive and significant influence on fraud detection through audit quality, so the three minimum attitudes must be applied by the auditor to create a capable audit quality and be able to detect forms of fraud in financial statements.
“Causality Of Fraud Detection Of Financial Statements By Auditors In Public Accounting Firm With Audit Quality As A Intervening Variable” Hamilah Hamilah; Amrizal Sutan Kayo; Fajri Nuryono; Henni Handari
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.612

Abstract

This research intends to test and analyze the effect of competence, independence and professionalism through audit quality on fraud detection by the Auditor at the Public Accounting Firm in DKI Jakarta in 2022. The sampling technique is through purposive sampling with multistage random sampling of 81 Auditors with 10 (ten) ) KAPA, which is then processed with Smart-PLS. Previous studies only used a purposive random sampling technique on KAP at random. The results of the tests in this study indicate that competence, independence and professionalism have a positive and significant effect on audit quality. Audit quality has a positive and significant effect on fraud detection. Furthermore, competence, independence and professionalism have a positive and significant impact on fraud detection. The path analysis test also shows that competence, independence and professionalism have a positive and significant effect on fraud detection through audit quality. These three variables show a positive and significant influence on fraud detection through audit quality, so the three minimum attitudes must be applied by the auditor to create a capable audit quality and be able to detect forms of fraud in financial statements.
Co-Authors Amrizal Sutan Kayo Fajri Nuryono Henni Handari Kenny F. Situmorang