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All Journal Jurnal Akuntansi Indonesia Diponegoro Journal of Accounting Jurnal Sosioteknologi Economica: Jurnal Ekonomi Islam Journal of Dedicators Community Jurnal STIE Semarang (Edisi Elektronik) JBMR: Journal of Business and Management Review eCo-Fin Journal of Trends Economics and Accounting Research
Ahmad Hijri Alfian
Universitas Islam Sultan Agung Semarang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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PENGARUH OPINI AUDITOR INDEPENDEN TERHADAP PREDIKSI KEBANGKRUTAN PERUSAHAAN AUDITEE DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING Alfian, Ahmad Hijri; Putra, Mukhlas Adi
JURNAL STIE SEMARANG Vol 13 No 3 (2021): VOLUME 13 NOMOR 3 EDISI OKTOBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v13i3.547

Abstract

Abstract. Today many companies experience various problems, one of which is regarding financial conditions that will have an impact on the company's survival. The financial problems that they have will be reflected in the company's financial statements. The phenomenon of financial difficulties experienced by several companies will be analyzed and seen in the company's financial statements. Furthermore, the auditor will be able to read that and be reflected in the reports and opinions given. The study was conducted to prove empirically whether audit opinion can affect the prediction of a company's bankruptcy by adding auditor reputation as a moderating variable as an update. This research method uses MRA (Moderated Regression Analysis). The population and sample in this study were companies that had been suspended during 2019. The results showed that audit opinion had a positive effect on bankruptcy prediction, while audit reputation failed to moderate the effect of audit opinion on bankruptcy prediction. Abstraksi. Dewasa ini banyak perusahaan mengalami berbagai permasalahan, salah satu nya mengenai kondisi keuangan yang akan berdampak pada kelangsungan perusahaan. Permasalahan keuangan yang dimiliki akan tercermin dalam laporan keuangan perusahaan. Fenomena mengenai kesulitan keuangan yang dialami oleh beberapa perusahaan akan dapat dianalisis dan terlihat dalam laporan keuangan perusahaan. Selanjutnya auditor akan dapat membaca itu dan tercermin dalam laporan dan opini yang diberikan. Penelitian dilakukan untuk membuktikan secara empiris apakah opini audit dapat berpengaruh terhadap prediksi kebangkrutan sebuah perusahaan dengan menambahkan reputasi auditor sebagai variabel moderasi sebagai pembaruan. Metode penelitian ini menggunakan MRA (Moderated Regression Analysis). Populasi dan sampel dalam penelitian ini adalah perusahaan yang pernah terkena suspend selama tahun Hasil penelitian menunjukkan bahwa opini audit berpengaruh positif terhadap prediksi kebangkrutan, sedangkan reputasi audit gagal menjadi moderasi pengaruh opini audit terhadap prediksi kebangkrutan.
PENGARUH ELEMEN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RENTABILITAS Ahmad Hijri Alfian; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.596 KB)

Abstract

The aim/ the objective of this research is for study the effect of the Corporate Social Responsibilities elemen disclosure to one of the financial soundness ratio. this research uses the CSR disclosure index as a measure based on GRI indicators version 3.1. The sample are 23 companies from consumer good’s listed on the Indonesia Stock Exchange (IDX) in the period 2009 to 2011 until total company for the samples are 46 companies. While the analysis method which is used to examine the effect of CSR disclosure on the profitability ratio is using multiple linier regression analysis, classical assumption test and test hypotheses. The result of this research that indicate a significant effect of CSR toward ROE as an analitycal tool of profitability when tested simultaneously. And if tested partially based on elements of CSR, the only of social and environmental performance that significantly impact ROE. Meanwhile, ROE not impact on the labor, human rights and product performance.
Increasing Firm Value Based On External Governance And Modern Finance theory Ibnu Khajar; Ahmad Hijri Alfian
Journal of Business and Management Review Vol. 3 No. 1 (2022): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr31.2742022

Abstract

It is based on the theory of firm and external agency that through investment, funding, and dividend decisions to achieve max firm value. The purpose of this study is to re-examine this model for cases in Indonesia. The sample population of this study comprised 18 companies listed on the Indonesia stock exchange that become the members of LQ-45 index from 2016-2019. The samples were selected by purposive sampling. This study used panel data regression analysis program with Eviews-9 application to answer the research objectives. The results indicated that investment decisions had a significant positive effect, funding decisions had a significant negative effect and dividend decisions had no significant negative effect on firm value.
Innovation Strategies to Reduce SMEs’ Bankruptcy Prediction During COVID-19 Pandemic in Central Java Ahmad Hijri Alfian
Jurnal Sosioteknologi Vol. 21 No. 2 (2022): JULY 2022
Publisher : Fakultas Seni Rupa dan Desain ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/sostek.itbj.2022.21.2.7

Abstract

As a result of the COVID-19 epidemic, the business sector, particularly SME’s, iscurrently undergoing turbulence. To combat this epidemic, SMEs doers must increasetheir efficiency and effectiveness and maximize their market share by leveragingpossibilities and innovative solutions. Prior to and during a pandemic, small andmedium-sized enterprises (SMEs) faced challenges that may have led to their bankruptcyrather than having a large influence on the national economy and the micro welfare.having The purpose of this study was to determine the effect of the innovation strategycarried out by SMEs in dealing with potential bankruptcy in the Covid-19 pandemicera. Innovation strategy is measured through “Cost Research and Development”, whilebankruptcy prediction is calculated using “Z Score Altman Model”. The research usedprimary data, namely financial data questionnaires, while the sample and researchpopulation were SMEs in the province of Central Java. The results show that theinnovation strategy is proven to be able to influence SMEs bankruptcy prediction, andits financial performance is proven to be a significant moderating variable which, if itshows good results, then it can weaken the bankruptcy prediction. Furthermore, thisinnovation strategy is also able to reduce the prediction of bankruptcy because it has apositive effect; the higher the innovation strategy, the higher the Z-Score value is, whilethe potential for bankruptcy prediction becomes smaller.
PENGARUH PRESENTASE KOMISARIS INDEPENDEN TERHADAP PERGANTIAN AUDITOR EKSTERNAL PERSPEKTIF FRAUD TRIANGLE THEORY Ahmad Hijri Alfian; Achmad Zakki Baridwan
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.465

Abstract

The purpose of this study is to examine the effect of the percentage of independent commissioners on the change of external auditors. Skousen (2009) study the percentage of independent commissioners is a proxy of Opportunity while the replacement of external auditors is a proxy of Rationalization. The Fraud triangle is the first theory discovered by Cressey (1953) who said that all cheating must be based on three things, namely pressure, opportunity and rationalization. The sample of this study was 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. The analytical method used to examine the effect of the percentage of independent commissioners on external auditor turnover was linear regression analysis. The results of this study indicate that the percentage of independent commissioners has a significant positive influence on the turnover of external auditors. In other words, the fewer the number of commissioners that are independent, the more likely the change in the external auditor before the normal time changes will be the more open the opportunity. Substitution of external auditors before 5 (five) years may be an initial indication of fraud at the company, because the steps to replace external auditors are very rare.
PENGARUH OPINI AUDITOR INDEPENDEN TERHADAP PREDIKSI KEBANGKRUTAN PERUSAHAAN AUDITEE DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING Ahmad Hijri Alfian; Mukhlas Adi Putra
JURNAL STIE SEMARANG Vol 13 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v13i3.519

Abstract

Dewasa ini banyak perusahaan mengalami berbagai permasalahan, salah satu nya mengenai kondisi keuangan yang akan berdampak pada kelangsungan perusahaan. Permasalahan keuangan yang dimiliki akan tercermin dalam laporan keuangan perusahaan. Fenomena mengenai kesulitan keuangan yang dialami oleh beberapa perusahaan akan dapat dianalisis dan terlihat dalam laporan keuangan perusahaan. Selanjutnya auditor akan dapat membaca itu dan tercermin dalam laporan dan opini yang diberikan. Penelitian dilakukan untuk membuktikan secara empiris apakah opini audit dapat berpengaruh terhadap prediksi kebangkrutan sebuah perusahaan dengan menambahkan reputasi auditor sebagai variabel moderasi sebagai pembaruan. Metode penelitian ini menggunakan MRA (Moderated Regression Analysis). Populasi dan sampel dalam penelitian ini adalah perusahaan yang pernah terkena suspend selama tahun 2019. Hasil penelitian menunjukkan bahwa opini audit berpengaruh positif terhadap prediksi kebangkrutan, sedangkan reputasi audit gagal menjadi moderasi pengaruh opini audit terhadap prediksi kebangkrutan.
PENGARUH KENAIKAN LABA BERSIH PERUSAHAAN TERHADAP TIMING PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi empiris pada perusahaan LQ-45 di Indonesia yang terdaftar pada Bursa Efek Indonesia tahun 2017) Ahmad HIjri Alfian; Mukhlas Adi Putra
JURNAL STIE SEMARANG Vol 11 No 03 (2019): VOLUME 11 NOMOR 3 EDISI OKTOBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v11i03.390

Abstract

The purpose of this study is to verify the increase in the company's net profit on the timing of submission of the company's financial statements on the Indonesian stock exchange. This study also has another purpose, namely to assess the influence of existing stakeholder theory which assumes that the company has a responsibility to report the condition of the company to the company's stakeholders. Companies that experience an increase in net income should report their financial statements faster than the specified time, 30 April of the previous year, to make it easier for stakeholders to make decisions.The sample of this study is 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. While the analytical method used to examine the effect of the effect of the increase in net income on the time of submission of financial statements is linear regression analysis.The results of this study indicate that the increase in net income does have a significant effect on the time of submission of financial statements, but the relationship of influence between the two is negative. It indicates the companies had increased net profit tend to be longer in delivering their financial statements, because in the financial statement reporting process which generates net income is needed general audit process to ensure that the numbers in the financial statements are accurate and accountable.
Tax Avoidance Memediasi Pengambilalihan Aset dan Struktur Kepemilikan Perusahaan Purnamasari, Verina; Nugrahini, Dian Essa; Alfian, Ahmad Hijri
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.1-16

Abstract

ABSTRACT This study aims to analyze and obtain empirical evidence of tax avoidance mediating asset acquisition and company ownership. The sample in this study uses secondary data from company annual reports on the Islamic stock index, namely companies that are consistently listed on the Jakarta Islamic Index (JII) in 2021-2022. This study used a purposive sampling method which produced a total of 48 data. The research hypothesis was tested using the Ordinary Least Squares Regression method with the Eviews 12 application. The results showed that institutional ownership (KI) and managerial ownership (KM) had no effect on tax avoidance (TA). Meanwhile, public ownership (KP) has a significant negative effect on TA. KI has no significant effect on tunneling, while KM, KP and TA have a significant negative effect on tunneling. TA does not mediate the effect of KI, KM, and KP on tunneling.Keywords: managerial ownership, institutional ownership, public ownership, tax avoidance, tunneling. ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tax avoidance memediasi pengambilalihan aset (tunneling) dan kepemilikan perusahaan. Sampel pada penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan pada indeks saham syariah yaitu perusahaan yang secara konsisten terdaftar di Jakarta Islamic Index (JII)  pada tahun 2021-2022. Penelitian ini menggunakan metode purposive sampling yang menghasilkan data sejumlah 48 data. Hipotesis penelitian diuji dengan menggunakan metode Regresi Ordinary Least Squares dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan institusional (KI) dan kepemilikan manajerial (KM) tidak berpengaruh terhadap tax avoidance (TA). Sedangkan kepemilikan publik (KP) berpengaruh negatif signifikan terhadap TA. KI tidak berpengaruh signifikan terhadap tunneling, sedangkan KM, KP dan TA berpengaruh negatif signifikan terhadap tunneling. TA tidak menjadi mediasi pengaruh KI, KM, dan KP terhadap tunneling.Kata kunci: kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, tax avoidance, tunneling.
Influences of Religiosity, Capital Market Knowledge, and Information Technology on Sharia Investment Interest in Central Java, Indonesia Alfian, Ahmad Hijri; Ramdhani, Muhammad Iqbal; Nugrahini, Dian Essa
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.23276

Abstract

A responsible government must establish stable economic conditions that foster societal well-being and expedite national prosperity. A strategic approach to achieving this is through the promotion and development of investment activities at district, city, and provincial levels. This research aims to investigate the factors influencing interest in sharia investment, with a particular focus on religiosity as a moderating variable. Utilizing primary data gathered through questionnaires from investors in Central Java Province, the study employs SEM-PLS analysis to assess the responses. The findings reveal that both knowledge of the sharia capital market and advancements in information technology positively impact interest in sharia investment. However, religiosity does not significantly moderate the effects of these two factors. Notably, the study identifies that religiosity directly influences interest in sharia investment. Policy implications suggest that in Central Java, interest in sharia investment is predominantly driven by knowledge and information technology; thus, further detailed information on sharia-compliant investment products is needed to align with investor interests.
Pembiayaan dan Perencanaan Keuangan Syariah sebagai Penggerak Perekonomian Umat melalui Unit Simpan Pinjam dan Usaha Kecil Desa Langensari Wonolopo Mijen Semarang Hijri Alfian, Ahmad; Ahmadi, Hanif; Khajar, Ibnu
Journal of Dedicators Community Vol 8, No 2 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v8i2.3831

Abstract

Pandemi Covid-19 selama 2 tahun terakhir membuat perekonomian mengalami gejolak yang luar biasa. Hal tersebut dapat dirasakan dari daerah pedesaaan hingga kota, seperti yang terjadi pada salah satu desa yang dapat terlihat salah satunya dari memburuknya kinerja Unit Usaha Simpan Pinjam Desa Langensari Wonolopo Mijen Semarang. Perbaikan ekonomi dimulai dari hal yang sederhana yaitu perekonomian keluarga dan usaha kecil. Perekonomian keluarga akan tercermin pada dana yang digunakan untuk konsumsi dan operasional keluarga. Pembiayaan syariah menjadi salah satu kunci alternatif solusi. Pembiayaan yang dimaksud adalah Qardhul Hasan, yaitu skema pinjaman yang diberikan kepada yang membutuhkan dengan beberapa kriteria dengan tanpa imbal jasa. Qardhul hasan dapat dijadikan solusi untuk pemenuhan kebutuhan dana eksternal bagi para ibu, anggota keluarga, dan usaha kecil. Qardhul Hasan yang tidak membutuhkan syarat administratif kompleks atau memerlukan agunan menjadi solusi yang tepat sasaran. Manfaat yang dapat dirasakan juga diharapkan akan memperkuat perekonomian Desa di era pemulihan pasca pandemic Covid-19.
Co-Authors Achmad Zakki Baridwan Ahmadi, Hanif Ibnu Khajar Ibnu Khajar Lutfi Nurcholis Nugrahini, Dian Essa Purnamasari, Verina Putra, Mukhlas Adi Putra, Mukhlas Adi Ramdhani, Muhammad Iqbal Riyana Farida SATRIYAS ILYAS Urbach, Nuva