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All Journal Wahana Riset Akuntansi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Menara Ilmu Reviu Akuntansi dan Bisnis Indonesia Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Media Riset Akuntansi Auditing & Informasi e-Jurnal Apresiasi Ekonomi
Arie Frinola Minovia
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Bung Hatta, Sumatera Barat
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap Resti Yulistia M; Nurul Dwi Septiyani; Arie Frinola Minovia; Yunilma Yunilma
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111817

Abstract

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation
PENGARUH SIKAP, NORMA SUBYEKTIF DAN KOMITMEN ORGANISASI TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING Sindy Angrayni; Resti Yulistia; Arie Frinola Minovia; Dandes Rifa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.24-42

Abstract

Everyone can become a whistleblower, but they face an ethical dilemma, whether they have to disclose the fraud that they know or not. The purposes of this study were to examine the effect of attitude, subjective norms and organizational commitment on whistleblowing intention. Data were collected using questionnaires and analyzed using multiple linear regressions. The samples of this study were 85 respondents from BPK RI and BPKP West Sumatera. The results showed that subjective norms have positive effect on the intention of whistle-blowing action, while organizational commitment has no effect on whistleblowing intention. Surprisingly, this study found attitude has negative effect on the intention of whistle-blowing action. It means the better attitude, the lower the whistleblowing intention.
PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY DAN MULTINATIONALITY TERHADAP TAX AVOIDANCE Fivi Anggraini; Nadia Dwi Astri; Arie Frinola Minovia
Menara Ilmu Vol 14, No 2 (2020): VOL. XIV NO. 2 JULI 2020
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v14i2.1961

Abstract

Pajak dianggap sebagai beban bagi perusahaan karena akan meningkatkan biaya dan mempengaruhi laba. Salah satu upaya yang dilakukan oleh perusahaan dalam meminimalkan beban pajak adalah dengan melakukan penghindaran pajak. Penghindaran pajak adalah upaya hukum untuk mengurangi pajak terhutang. Di antara faktor-faktor yang mempengaruhi penghindaran pajak adalah strategi bisnis, intensitas modal, dan multi-kebangsaan. Studi ini menguji secara empiris pengaruh strategi bisnis, intensitas modal, dan multi-kebangsaan terhadap penghindaran pajak di perusahaan sub-sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sumber data diperoleh dari situs web Bursa Efek Indonesia www.idx.co.id, yang berjumlah 28 perusahaan dengan total 140 pengamatan. Hasil penelitian ini membuktikan bahwa hanya intensitas modal yang mempengaruhi penghindaran pajak di perusahaan sub sektor properti dan real estat. Namun, pengaruh strategi bisnis dan multi-kebangsaan mempengaruhi penghindaran pajak belum terbukti. Penelitian ini menyiratkan bahwa pembuat kebijakan pajak harus lebih berhati-hati dalam membuat kebijakan agar tidak menjadi celah oleh perusahaan untuk melakukan penghindaran pajak yang akan berdampak pada reputasi perusahaan di masyarakat dan hukum.
Faktor Penentu Kinerja Manajerial Sektor Kesehatan Zaitul Zaitul; Bayu Anugerah Putera; Arie Frinola Minovia
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i1.1509

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu yang dapat meningkatkan kinerja manajerial pada sector kesehatan. Faktor-faktor tersebut terdiri dari partisipasi anggaran, informasi akuntansi, dan komitmen organisasi. kemudian gaya kepemimpinan sebagai variabel moderasi juga menjadi pendukung dalam menghubungkan faktor-faktor penentu pada kinerja manajerial. Pengambilan populasi dan sampel berdasarkan pada kepala bidang keuangan rumah sakit dan klinik yang ada di Kota Padang. Metode pemilihan sampel yang digunakan adalah simple random sampling. Teknik analisis yang digunakan dalam penelitian ini adalah Partial least square. Hasil pengungkapan dalam penelitian ini yaitu, partisipasi anggaran dan komitmen organisasi tidak berpengaruh terhadap kinerja manajerial, sedangkan informasi akuntansi memiliki pengaruh terhadap kinerja manajerial. Gaya kepemimpinan sebagai variabel moderasi dapat mempengaruhi kinerja manajerial, namun gaya kepemimpinan tidak dapat memoderasi hubungan antara partisipasi anggaran, informasi akuntansi dan komitmen organisasi dengan kinerja manajerial.
Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing Resti Yulistia M; Arie Frinola Minovia; Neva Novianti; Karina Rasaki
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3550

Abstract

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.
RELEVANSI NILAI INFORMASI AKUNTANSI, PENGUNGKAPAN UPAYA DIGITALISASI DAN MODAL INTELEKTUAL DENGAN MODAL MANUSIA SEBAGAI VARIABEL MODERASI Dwi Fitri Puspa; Arie Frinola Minovia; Zaitul Zaitul
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.932 KB) | DOI: 10.25105/mraai.v22i1.10820

Abstract

This paper aims to assess the value relevance of accounting information and other information. This study investigates whether accounting information, intellectual capital and digitalization initiatives influence share market value. Further, this study investigates the moderator effect of human capital on the relationship between process and relational capital on market share. The Ohlson (1995) model was used to measure the value relevance of accounting information, digitalization initiative and intellectual capital. The study uses a multiple regression model to apply the Ohlson model (1995) to 412 firm-year observations of manufacture listed companies for the four-year period 2016–2019. This study also uses the portfolio return approach to measure the value relevance of accounting earnings. The findings documented that the fundamental variables of the Ohlson model consist of book value and earnings are positively related to the market value. Digitalization initiative has value relevance. In the Intellectuals Capital variables, which reflect process capital, the coefficient is significant but not in the predicted direction. And relation capital has a meaningful relationship with the market value, except for the human capital, the findings do not support the hypothesis. Human Capital moderates the relation between Process capital and share prices, and human capital moderates relational capital and share prices. The results of the portfolio return approach show that accounting earnings do not have value relevance.     Penelitian ini bertujuan mengkaji informasi akuntansi dan informasi lain. Penelitian ini menguji apakah informasi akuntansi, model intelektual dan upaya digitalisasi mempunyai pengaruh terhadap harga pasar saham. Selanjutnya penelitian ini juga menguji efek moderator dari modal manusia terhadap hubungan antara modal proses dan modal rasional pada harga saham. Model Ohlson (1995) digunakan untuk mengukur relevansi informasi akuntansi, upaya digitalisasi dan modal intelektual. Modal ini digunakan untuk menguji 412 observasi perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2016-2019 dengan menggunakan pendekatan analisis regresi. Penelitian ini juga menggunakan pendekatan portofolio return untuk mengukur relevansi nilai laba akuntansi. Hasil penelitian menunjukkan bahwa variabel fundamental dari model Ohlson (1995) yaitu nilai buku dan laba berpengaruh positif terhadap harga pasar. Upaya digitalisasi memiliki relevansi nilai. Variabel modal intelektual  yang mencerminkan modal proses mempunyai koefisien yang signifikan tetapi arah koefisien tidak sesuai dengan yang dirumuskan dalam hipotesis. Modal relasional memiliki relevansi nilai sedangkan modal manusia tidak memiliki relevansi nilai. Modal manusia memoderasi modal proses dengan harga saham dan modal manusia memoderasi modal relasional dengan harga saham. Hasil dari pengujian portfolio return menunjukkan bahwa laba akuntansi yang diportofoliokan berdasarkan besarnya perubahan laba dan tanda perubahan laba tidak memiliki relevansi nilai.
KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN: INVESTMENT DECISIONS, FUNDING DECISIONS, DIVIDEND POLICY AND COMPANY VALUE Herawati Herawati; Arie Frinola Minovia; Resti Yulistia M; Egi Hadi Luthfi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.124-132

Abstract

Every company will maximize its value. This study examines how company value is affected by investment decisions, financing, and dividend policies. The sample for this study is the consumer goods industry, which was selected by purposive sampling. According to this study’s findings, financing decisions have an effect on a company’s value, while investment decisions and dividend policies have no impact on a company’s value.
Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia Dwi Fitri Puspa; Ietje Nazaruddin; Resti Yulistia M; Arie Frinola Minovia
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.971 KB) | DOI: 10.18196/jai.v24i1.15903

Abstract

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/Approach: The value relevance test was conducted using Ohlson's (1995) pricing model and Easton and Harris' (1991) return model. The valuation model test employed two regression equations, i.e., testing the relationship between earnings information and book value with stock prices and then testing the relationship between earnings information, book value, and cash flow with stock prices. In addition, the return model testing was performed to examine the relationship between earnings information and earnings changes with stock returns and the relationship between cash flow and cash flow changes with stock returns. The research sample was 105 manufacturing companies, with a research period from 2016 to 2019.Research findings: The test results with the pricing model approach revealed that earnings and cash flow had value relevance, while book value had no value relevance. This study’s results suggest that earnings and cash flow information are helpful for investors in making investment decisions. Moreover, the test results with the return model approach also uncovered those earnings, changes in earnings, and changes in operating cash flows had value relevance while operating cash flows, on the other hand, had no value relevance.Theoretical contribution/Originality: The utilized two models complement each other, and this study provides empirical evidence for standard setters who can renew beliefs about how much accounting information is reflected in stock prices in Indonesia, especially the manufacturing sector, after the full convergence of IFRS Financial Accounting Standards is applied.
Sustainability Report, Intellectual Capital dan Nilai Perusahaan Resti Yulistia M; Arie Frinola Minovia; Niken Asri Putri
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4782

Abstract

With the growing demand from stakeholders for published information, sustainability reporting and intellectual capital become the most critical issues in the business. Therefore, this study examines the effect of SR and IC on 42 energy and basic material companies’ value during 2016-2020. The test results found that sustainability report increase firm value but intellectual capital doesn’t affect the firm value. The additional test found that the economic and social categories in the sustainability report increased firm value, surprisingly environment sector did not affect firm value. This research contributes to the government making regulations on the company’s sustainability report, especially the environment, and also contributes to the company giving more attention to the company’s intellectual capital, especially for energy and basic material companies.
Kepemilikan Perusahaan, Keahlian CEO dan Financial Distress Resti Yulistia Muslim; Azura Rian Adha; Arie Frinola Minovia
Reviu Akuntansi dan Bisnis Indonesia Vol 8, No 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.21598

Abstract

Latar Belakang: Faktor internal dapat menjadi salah satu pencetus terjadinya financial distress perusahaan. Penelitian sebelumnya melihat faktor internal penyebab financial distress dari sudut pandang yang berbeda-beda. Tujuan: Tujuan penelitian ini untuk menguji pengaruh kepemilikan perusahaan yaitu kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing terhadap financial distress dengan keahlian manajemen sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan infrastruktur, properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Sampel dipilih dengan metode purposive sampling. Analisis data menggunakan analisis regresi. Altman Z-score digunakan sebagai pengukur financial distress dengan hasil semakin rendah nilai Altman Z-score, semakin besar risiko financial distress.Hasil Penelitian: Hasil penelitian menemukan kepemilikan manajerial berpengaruh positif terhadap Altman Z-score, sedangkan kepemilikan institusional dan asing tidak berpengaruh terhadap Altman Z-score. Keahlian manajemen dapat memoderasi pengaruh kepemilikan manajemen dan asing terhadap financial distress, tetapi tidak mampu memoderasi untuk kepemilikan institusi.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi keahlian CEO. CEO yang memiliki keahlian dianggap memiliki kemampuan manajerial yang bagus sehingga dapat mengurangi financial distress.
Co-Authors Azura Rian Adha Bayu Anugerah Putera dandes rifa Deffira, Annissa Dwi Fitri Puspa Egi Hadi Luthfi Fivi Anggraini Herawati Herawati Herawati Herawati Ietje Nazaruddin Karimi, Kasman Karina Rasaki Nadia Dwi Astri Neva Novianti Niken Asri Putri Nurul Dwi Septiyani Resti Yulistia Muslim Sindy Angrayni Yunilma Yunilma Zaitul Zaitul