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All Journal Wahana Riset Akuntansi Journal of Contemporary Accounting eCo-Buss Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing

Yunilma Yunilma

Faculty Economy And Business, Universitas Bung Hatta

Author-ID : 2726785

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document

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Articles

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

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 INTELLECTUAL CAPITAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Micco Afdal Yusra; Yunilma Yunilma; Ethika Ethika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.

KEMUNGKINAN PEMILIHAN METODE NILAI WAJAR BAGI PERUSAHAAN YANG MELAPORKAN PROPERTI INVESTASI Sri Putri Siska Mulyanti; Yeasy Damayanti; Yunilma Yunilma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

This study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables). The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment property

Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi terhadap Kinerja Individual pada KPP Pratama Kota Padang Elsa Afriyanti; Yeasy Darmayanti; Yunilma Yunilma
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Nowadays, the role of information technology has developed rapidly. Directly, technology can affect individual performance in completing their work at the company. So, information technology has a strategic role in organizations and individuals. The purpose of this study is to find the effect of social factors, “affect”, complexity, task suitability, and conditions that facilitate individual performance in Padang Primary Tax Office. The population in this study are all tax officers who work at KPP Pratama Padang. The sampling method is purposive sampling. Based on research findings, it is found that social factors and future consequences have a significant effect, while “effect”, task complexity, and facilitating conditions do not have significant results on individual work.

Pengaruh Locus of Control, Komitmen Profesional, dan Pengalaman Audit terhadap Perilaku Akuntan Publik dalam Situasi Konflik Audit dengan Kesadaran Etis sebagai Variabel Pemoderasi Irma Lumban Gaol; Yunilma Yunilma
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

The research purpose to know the effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. Research respondents consist of auditors at public accountant office in padang, Pekanbaru and medan. The amount of questioner which has spread to the respondence about 120 sheets and questioner which can be analyzed about 87 sheets. Data analysis is done with multiple regression analysis by using SPSS 15.0 program. The results of these reseacrch indicate that the locus of control, professional commitment, audit experience and ethichal reasoning as moderation when tested together or simultaneously not have significant to auditor in an audit conflict situation. The results partially on locus of control, professional commitment, audit experience and ethical reasoning as moderation not having a significant effect on the behavior in conflict situations for 0072, 0550, and 0419.

The effect of financial stability, financial targets and rationalization on financial statements fraud Meihendri; Yunilma; Dandes Rifa; Nurhuda; Irda; Siti Maharani Tasrif
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art4

This study aims to empirically investigate the impact of financial stability, financial targets, and rationalization on instances of financial statement fraud in State-Owned Enterprises operating in the financial services and insurance sector listed on the Indonesia Stock Exchange from 2016 to 2021. The research is motivated by alleged incidents of financial statement manipulation, particularly the practice of window dressing, observed in various financial corporations during 2015 and 2016. The study utilizes secondary data collected from a sample of 14 companies observed over a six-year timeframe. The sample selection employed a purposive sampling technique, and data analysis involved conducting multiple linear regression analysis using the SPSS version 25 software. The findings indicate that financial targets and rationalization have a significant impact on instances of financial statement fraud, while financial stability does not demonstrate a comparable influence.

Determinants and Consequences of Executive Compensation: The Case of Emerging Market Herifal Ikhsan; Zaitul zaitul; Desi Ilona; Dandes Rifa; Yunilma Yunilma
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1351

Executive compensation is an important aspect of corporate governance subject. This compensation is considered an internal mechanism of corporate governance. This adequate compensation reduces opportunistic executive behavior and minimizes agency problems and costs. Academicians and practitioners have given attention to this aspect. However, there is a lack of studies investigating executive compensation using different economic and corporate governance systems, such as in Indonesia. Therefore, this study investigates executive compensation's determinants and consequences using consumer goods companies. With 36 final samples or 144 observations, simple, logistic, and multivariate regression is employed. The result shows that social stigma does not affect executive compensation. However, women as chief executive directors have a negative effect on executive compensation. Hence, institutional ownership has a positive association with executive compensation. Of the three consequences proposed as executive compensation, only tax aggressiveness is the successful consequence. The other two consequences (company performance and financial reporting fraud) do not significantly relate to executive compensation. This finding has practical and theoretical implications, which are discussed in detail in the paper.

Co-Authors Arie Frinola Minovia dandes rifa Dandes Rifa Elsa Afriyanti Ethika Ethika Herifal Ikhsan Ilona, Desi Irda Irda Irma Lumban Gaol Meihendri, Meihendri Micco Afdal Yusra Nurhuda Nurul Dwi Septiyani Resti Yulistia Muslim Siti Maharani Tasrif Sri Putri Siska Mulyanti Yeasy Damayanti Yeasy Darmayanti Zaitul Zaitul

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