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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Paradigma Ekonomika Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Al Fikra : Jurnal Ilmiah Keislaman AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Artificial Intelligence and Digital Business Paradoks : Jurnal Ilmu Ekonomi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan JIFA (Journal of Islamic Finance and Accounting) Jurnal Cakrawala Akuntansi
Abdurrahman, Rezi
Universitas Riau
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To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati, Nurmawati; Silfi, Alfiati; Mela, Nanda Fito; Abdurrahman, Rezi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Adelia J, Sherly; Agusti, Restu; Abdurrahman, Rezi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4063

Abstract

The purpose of this study is to examine and analyze the impact of public share ownership, the size of the public accounting firm, and company size on disclosures of corporate social responsibility (CSR). The population used in this research includes all banking companies listed on the Indonesia Stock Exchange in 2020–2022. At the same time, the sample was taken using the purposive sampling method, with a sample of 26 companies identified according to predetermined criteria. This study is quantitative in nature. Secondary data used in this study were taken from annual reports and sustainability reports. Then, multiple linear regression is the data analysis method using SPSS software version 26. Research results demonstrate that the size of the accounting firm and company size have an influence on CSR disclosure. Furthermore, public share ownership hasn't impacted CSR disclosure.Keywords: Public Share Ownership, Size Of Public Accounting Office, Company Size, CSR Disclosure
Digitalisasi Umkm: Peran Digital Marketing dan Inovasi Produk Dalam Mendorong Kinerja Penjualan Di Kecamatan Bengkalis Hakim, lukman; Abdurrahman, Rezi; Oktayani, Dewi; Rahmany, Sri; Susilawati, Susilawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4228

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digital marketing dan inovasi produk terhadap kinerja penjualan UMKM di Kecamatan Bengkalis. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan pengumpulan data melalui kuesioner yang disebarkan kepada pemilik atau pengelola UMKM. Data kemudian dianalisis menggunakan teknik Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Hasil pengujian model pengukuran menunjukkan bahwa seluruh indikator memiliki validitas konvergen dan diskriminan yang baik, ditandai dengan nilai loading factor di atas 0,70, nilai AVE yang memadai, serta reliabilitas konstruk yang kuat. Pada model struktural, digital marketing terbukti berpengaruh positif dan signifikan terhadap kinerja penjualan (path coefficient = 0,45; t = 4,12; p < 0,001), demikian pula inovasi produk (path coefficient = 0,38; t = 3,67; p < 0,001). Nilai koefisien determinasi (R²) sebesar 0,58 menunjukkan bahwa kedua variabel independen memberikan kontribusi moderat dalam menjelaskan variasi kinerja penjualan UMKM. Temuan ini mengindikasikan bahwa pemanfaatan strategi pemasaran digital yang tepat termasuk penggunaan media sosial, konten kreatif, serta promosi berbasis platform digital dapat meningkatkan daya jangkau pasar dan interaksi pelanggan. Di sisi lain, inovasi produk yang relevan dengan kebutuhan konsumen turut memperkuat daya saing dan mendorong peningkatan penjualan. Penelitian ini memberikan implikasi praktis berupa rekomendasi penguatan kemampuan digital marketing, pengembangan inovasi produk, serta pendampingan berkelanjutan bagi UMKM guna meningkatkan kinerja penjualan dan daya saing usaha lokal.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Agung Soeharto, Muhammad; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46726

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.
TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS Odiatma, Fajar; Zarefar, Atika; Afriana Hanif, Rheny; Abdurrahman, Rezi; Multi Konvokesen Adiman, Raja
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.291

Abstract

This study examines the effects of independent board and audit committee expertise on Top Management Teams (TMT) and Real Earnings Management (REM) relationships.The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2024 with a total of 240 companies. Analysis of the research model using General Least Square (GLS). TMT financial and accounting skills are positively associated with REM. On the other hand, the financial and accounting expertise of the independent board and audit committee has a negative impact on the relationship between TMT and REM expertise. Other findings show consistent results for family firms and non-family firms. These findings are relevant and have implications for public policies related to good corporate governance (GCG), especially in countries with a two-tier system. The impact of the financial and accounting expertise of independent board and audit committee as a moderating variable in the relationship between TMT expertise and REM practices is still rare, especially in countries with two-tier systems. The results of this study show the importance of financial and accounting expertise from independent board and audit committees for effective control mechanisms that can ultimately reduce information asymmetry, especially information related to company profits.
Efektifitas Pelatihan Aplikasi STATA dalam Meningkatkan Kemampuan Olah Data Kuantitatif Pada Mahasiswa Perguruan Tinggi di Provinsi Riau: Pengabdian Nur Haminati; Arif Zulkarnain; Azzahra Dita Reminda; Sari; Rezi Abdurrahman; Mardiana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6502

Abstract

Perkembangan teknologi digital dalam pendidikan tinggi menuntut mahasiswa memiliki kemampuan mengolah dan menganalisis data penelitian secara cepat, tepat, dan sistematis. Kemampuan ini penting karena mahasiswa tidak hanya dituntut memahami teori, tetapi juga menghasilkan karya ilmiah berbasis data, seperti proposal penelitian, skripsi, dan artikel ilmiah. Namun, masih banyak mahasiswa mengalami kesulitan menggunakan perangkat lunak statistik, terutama dalam memahami tahapan pengolahan data, membaca output, serta menginterpretasikan hasil analisis. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui pelatihan penggunaan software STATA bagi mahasiswa Fakultas Ekonomi di berbagai perguruan tinggi di wilayah Riau. Kegiatan dilakukan dalam bentuk workshop daring, melalui penyampaian materi, diskusi, demonstrasi, praktik langsung, dan evaluasi menggunakan pre-test serta post-test. Materi pelatihan mencakup pengenalan software STATA, manajemen data, statistik deskriptif, uji asumsi klasik, dan regresi linier. Hasil pre-test menunjukkan 31% peserta tidak paham mengenai software STATA dan 69% belum paham terhadap penggunaan software STATA. Setelah pelatihan, hasil post-test menunjukkan 95% peserta telah memahami penggunaan software STATA. Dengan demikian, pelatihan ini efektif meningkatkan kompetensi mahasiswa dalam pengolahan data kuantitatif untuk mendukung penyusunan karya ilmiah secara lebih sistematis, valid, dan ilmiah. Peningkatan tersebut menunjukkan bahwa pendekatan praktik langsung mampu memperkuat pemahaman peserta terhadap proses analisis data penelitian, khususnya dalam bidang ekonomi dan bisnis secara mandiri dan lebih aplikatif.
PENGARUH TARIF PAJAK, KEPEMILIKAN ASING, LEVERAGE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Anita Pranawasari Purba; Eka Hariyani; Rezi Abdurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to analyze the effect of tax rates, foreign ownership, leverage, and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. Transfer pricing is a pricing policy in transactions between related parties that may be used to minimize tax burdens and optimize company profit. This research uses a quantitative approach with secondary data obtained from annual reports published through the Indonesia Stock Exchange website and official company websites. The sample was selected using purposive sampling, resulting in 30 manufacturing companies with 90 firm-year observations, which were reduced to 40 observations after the outlier treatment. The data were analyzed using multiple linear regression with SPSS 30. The results show that tax rates, foreign ownership, leverage, and bonus mechanisms have a positive and significant effect on transfer pricing. The coefficient of determination (R²) is 22.8%, indicating that the independent variables explain 22.8% of transfer pricing, while the remaining 77.2% is explained by other variables outside this research model. Keyword: tax rates; foreign ownership; leverage; bonus mechanisms; transfer pricing
CEO Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nurul Azkiah; Alfiati Silfi; Rezi Abdurrahman
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.371

Abstract

The purpose of this study to examine the effect of CEO tenure on earnings management with female on boards and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Earnings management is measured using discretionary accruals, calculated using the Modified Jones Model, which reflects the degree of earnings manipulation. CEO tenure is measured by the number of years the CEO has served in the company. Female on boards is measured by the percentage of female members on the board of directors, and independent commissioners are measured by the percentage of independent commissioners on the board. The sample consists of 131 manufacturing companies selected using purposive sampling, resulting in 655 data points over five years. Data analysis was conducted using WarpPLS 8.0. The results show that CEO tenure has a significant negative effect on earnings management. Female on boards positively moderates this relationship, while independent commissioners do not. Control variables, such as profitability and leverage, significantly affect earnings management. However, company size and the number of board members do not have a significant effect.
Co-Authors Adelia J, Sherly Adhitya Agri Putra Adiman, Raja Multi Konvokesen Afriana Hanif, Rheny Agung Soeharto, Muhammad Al Azhar-A Al Azhar. A Alfiati Silfi Alfiati Silfi Amniatizzakia Amniatizzakia Anita Pranawasari Purba Annisa Alifhia Zuhri Arif, Zulkarnain Atika Zarefar Azhari, Suci Azzahra Dita Reminda Azzahra Hamid, Tsabitah Besri Nasrul Defri Indrawan Edfan Darlis Eka Hariyani EMRINALDI NUR DP Fatriansyah, Alif Ilham Akbar Febria, Putri Fandy Ferdy Putra Handoko, Tito Hariadi Yasni Heni Pujiastuti Hutapea, Fransiska Stephani Ichsan, Muammar Ridho Indah Mawaddah Irwin Mirza Umami Jonnius Jonnius Julita, Julita Leonardo, Ivan Lubis, Armensyah Lubis, Nursiani Lukman Hakim Lukman Hakim M Ridho Agustiawan MARDIANA Mayla Khoiriyah Mela, Nanda Fito Mirza Irdina Muhammad Luthfi iznillah Nasrizal, Nasrizal Nasution, Al Haggi Nur Haminati Nurmawati Nurmawati Nurmawati Nurmawati Nurul Azkiah Nurul Azkiah Nurul Hafizah Odiatma, Fajar Oktayani, Dewi Putri Aurelia Putri Martika Rahmany, Sri Ramadhan, Muhammad Adzan Ratih Kusumastuti Restu Agusti Rheny Afriana Hanif Riski Hernando Rizki Yuli Sari Rizqy Ridho Prakasa Sandi, Eka Kurnia Sari Sem Paulus Silalahi Situmeang, Grace Theona Angeline Suhadha Armanda Prayoga Syafrizal, Hady Syukriani, Eva Yesi Mutia Basri Yuafrizal Yuafrizal Yunandra Zirman Zirman