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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Multiparadigma Jurnal Edukasi dan Penelitian Informatika (JEPIN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Forum Bisnis dan Kewirausahaan International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Literasi Akuntansi Jurnal Akuntansi dan Keuangan Bursa : Jurnal Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Akuntansi: Jurnal Riset Ilmu Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Analisa: Jurnal Manajemen dan Akuntansi
Muhsin Muhsin
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Pengaruh Risiko Keuangan terhadap Kinerja Keuangan Perbankan (PRIMBANK10) dengan Ukuran Bank sebagai Moderator Angeline Angeline; Ika Nur Azmi; Muhsin Muhsin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari risiko keuangan terhadap kinerja keuangan dan pengaruh moderasi ukuran bank terhadap hubungan antara risiko keuangan dan kinerja keuangan. Penelitian ini menggunakan risiko operasional, risiko kredit, risiko pasar dan ukuran sebagai variabel independen, Penelitian ini menggunakan data sepuluh perbankan yang terindeks dalam IDX PEFINDO – Prime Bank pada tahun 2023 dengan menggunakan data laporan keuangan periode 2020 – 2023. Metode analisis yang digunakan adalah model regresi data panel dengan software Eviews 12.0. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak berpengaruh terhadap kinerja keuangan. Sedangkan, risiko operasional memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Ukuran bank dapat memoderasi hubungan antara risiko operasional dengan kinerja keuangan, namun tidak dapat memoderasi hubungan antara risiko kredit dan risiko pasar terhadap kinerja keuangan. Penemuan ini mengimplikasikan bahwa perbankan yang terindeks PRIMBANK10 tetap harus berhati – hati terhadap risiko pasar dan risiko kredit karena risiko – risiko tersebut dapat mempengaruhi profitabilitas perbankan di kemudian hari.
The Effect of Company Risk and Company Complexity on Audit Fees with Moderation of Dividend Payment Policy : Empirical Study of Non-Financial Companies Listed on The BEI IN 2020 - 2022) Danar Gymnastiar; Muhsin Muhsin; Gita Desyana
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1204

Abstract

This study aims to determine: (1) The effect of company risk on audit fee, (2) The effect of company complexity on audit fee, (3) The effect of company risk on audit fees moderated by dividend payment policy, (4) The effect of company complexity on audit fees moderated by dividend payment policy. Population in this research ar e nonfinancial companies listed in Indonesia Stock Exchange (IDX) in 2020 – 2022. The sample is determined based on Stratified Random Sampling method with a total sample of 10 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company risk influence a significant positive on audit fee, (2) Company complexity no significant effect on on audit fee, (3) Company risk no significant effect on audit fees moderated by dividend payment policy (3), and (4) Company complexity no significant effect on audit fees moderated by dividend payment policy.
PENGARUH ROA DAN EPS TERHADAP HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2023): menelaah ebih jauh bagaimana ROA dan EPS dapat berpengaruh terhadap harga saham dan dengan inflasi sebagai faktor eksternal apakah bisa mempengaruhi interaksi antar variabel internal Inest Ruth Marsaulina Siregar; Elga Yulindisti; Muhsin Muhsin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5871

Abstract

This study aims to analyze how Return on Assets (ROA) and Earning Per Share (EPS) influence stock prices, with inflation acting as a moderating variable, focusing on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study employs a quantitative method and utilizes Moderated Regression Analysis (MRA) to examine both direct and interaction effects. The results reveal that ROA has a significant negative effect on stock prices, while EPS has a significant positive effect. These findings indicate that an increase in ROA does not necessarily lead to higher stock prices, potentially due to high efficiency and negative investor perceptions of rising earnings, especially post-pandemic and during inflationary periods. EPS proves to be a more reliable indicator for predicting stock prices in this sector. Collectively, ROA, EPS, and inflation explain 69.4% of the variation in stock prices. This research highlights the importance of companies maintaining EPS to boost market confidence and advises investors to consider earnings quality and external dynamics when making investment decisions.
PENGARUH VOLATILITAS INFLASI DAN NILAI TUKAR TERHADAP KINERJA OPERASIONAL PERUSAHAAN MANUFAKTUR DI BEI Candra Wijaya; Sari Rusmita; Muhsin Muhsin
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1046

Abstract

Kinerja operasional perusahaan manufaktur rentan terhadap guncangan makroekonomi, terutama volatilitas inflasi dan volatilitas nilai tukar. Penelitian ini menganalisis pengaruh kedua variabel tersebut terhadap Return on Assets (ROA) pada 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2021–2024, dengan leverage dan ukuran perusahaan sebagai variabel kontrol. Regresi data panel dengan 200 pengamatan digunakan, dengan Model Fixed Effect Model (FEM) dipilih berdasarkan uji Chow dan Hausman, serta uji robustness yang dilakukan dengan menggunakan ROE sebagai variabel dependen alternatif. Hasil menunjukkan bahwa volatilitas inflasi dan volatilitas nilai tukar tidak memiliki pengaruh yang signifikan terhadap ROA, sedangkan leverage memiliki pengaruh negatif dan signifikan. Secara simultan, semua variabel signifikan dengan R-squared sebesar 73,21%. Perusahaan manufaktur disimpulkan mampu menyerap guncangan makroekonomi, namun tetap rentan terhadap tekanan struktur modal.
ANALISIS RASIO KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PT. ADARO ENERGY INDONESIA TBK PERIODE 2021-2023 Muhammad Irvan Hakim Irvan; Muhsin
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 2 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i2.25081

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Adaro Energy Indonesia Tbk melalui analisis rasio keuangan selama periode 2021-2023. Metode yang digunakan adalah analisis deskriptif dengan menghitung rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas mengalami peningkatan, namun rasio solvabilitas, profitabilitas, dan aktivitas menunjukkan penurunan yang signifikan. Rasio lancar meningkat dari 1,33% pada 2021 menjadi 2,12% pada 2023, sedangkan rasio utang terhadap aset menurun dari 0,45% menjadi 0,29%. Profitabilitas yang diukur dengan ROA dan ROE juga mengalami penurunan, mencerminkan efisiensi pengelolaan aset yang menurun. Meskipun perputaran persediaan menunjukkan stabilitas yang baik, perputaran modal mengalami fluktuasi. Penelitian ini menyimpulkan bahwa PT. Adaro Energy perlu meningkatkan efisiensi operasional dan pengelolaan biaya untuk memperbaiki kinerja keuangan di masa mendatang
Peran Kualitas Audit dalam Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Financial Distress Terhadap Tax Avoidance: Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Suci Rahmawati; Muhsin; Angga Permadi Kapriana
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.368

Abstract

Purpose: This study aims to examine the effect of audit committee, audit tenure, and financial distress on tax avoidance with audit quality as a moderating variable. Method: This study uses quantitative research with secondary data in the form of company annual reports. The sample was obtained using purposive sampling technique, resulting in 31 companies with a total of 155 observations. The data used is panel data analyzed using panel regression analysis and moderated regression analysis (MRA). Finding: The results show that audit tenure has a significant negative effect on tax avoidance, while audit committee and financial distress have no significant effect on tax avoidance. Furthermore, audit quality is not proven to moderate the relationship between audit committee, audit tenure, and financial distress on tax avoidance. This indicates that in the banking sector, corporate tax behavior is shaped more by strict regulatory oversight, than by internal corporate governance mechanisms. In addition, audit quality that relies solely on Big Four audit firms is not sufficiet, companies need to strengthen the substantive competence and independence of both the audit committee and auditors competence and independence of both the audit committee and auditors to curb tax avoidance practice. Novelty: This study addresses a research gap by integrating audit committee, audit tenure, and financial distress with audit quality as a moderating variable within the banking sector, employing the most recent research period of 2020–2024. The mixed findings of prior studies regarding the direction and significance of each variable's influence highlight the need for a more comprehensive investigation.
Pengaruh Ukuran Perusahaan, Financial Distress, dan Auditor Switching terhadap Audit Delay dengan Reputasi KAP sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2020-2024 Zulfadila Zulfadila; Nina Febriana Dosinta; Muhsin Muhsin
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3310

Abstract

Audit delays pose a problem for companies listed on the Indonesian Stock Exchange. Audit delays can affect information transparency and reduce investor confidence. This study aims to analyze the effect of firm size, financial distress, and auditor switching on audit delays, with the reputation of the public accounting firm serving as a moderating variable. The research employs a quantitative approach using secondary data obtained from annual report for the 2020-2024 period. The sample consists of 74 companies with a total of 370 observations selected via purposive sampling. The analytical methods used include multiple linear regression ang Moderated Regressions Analysis (MRA). The results indicate that firm size and financial distress have a negative and significant effect on audit delay, whereas auditor switching does not have a significant effect on audit delay. The reputation of the public accounting firm moderates the effect of auditor switching on audit delay but does not moderate the effects of firm size and financial distress on audit delay.
PENGARUH LEVERAGE, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Paula Ronauli Saragi; Muhsin Muhsin; Muhammad Fahmi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3631

Abstract

Audit delay remains a problem on the Indonesia Stock Exchange, including in the consumer non-cyclicals sector, and the factors influencing it show inconsistent research results, thus further testing with a moderating role is needed. This study aims to examine the effect of leverage, profitability, and audit committee on audit delay as well as the moderating role of audit quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This research employs a quantitative approach using secondary data from annual reports. The sample was selected using purposive sampling with the criteria of companies that were consecutively listed, generated profits, and had complete data. The initial population comprised 132 companies, after which the selection process yielded 36 companies with 180 initial observations. Prior to analysis, outlier detection was performed using the casewise diagnostic method, removing observations with standardized residual (ZRESID) values greater than 3 or less than -3. This process resulted in 10 excluded observations, leaving 170 observations for analysis. Data analysis was conducted using panel data regression with the Random Effect Model after the Chow test, Hausman test, and Lagrange Multiplier test. The results show that leverage has a significant positive effect on audit delay, while profitability, audit committee, and audit quality have a significant negative effect. Audit quality moderates the effect of leverage and audit committee on audit delay in the hypothesized direction, but moderates profitability in the opposite direction (weakening), indicating that high-quality auditors tend to remain independent and are not influenced by the company's profit performance. Keywords: Agency Theory; Audit Committee; Audit Delay; Audit Quality; Consumer Non-Cyclicals; Leverage; Profitability; Signaling Theory
Faktor-Faktor yang Mempengaruhi Audit Delay: Peran Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Consumer Cyclicals Periode 2020-2024 Fitri Indah Astuti; Ayu Umyana; Muhsin Muhsin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.12270

Abstract

In the issuance of audited financial statements, compliance with deadlines is crucial to maintaining the quality of financial information and investor confidence. However, as many as 28 out of 154 consumer cyclical companies failed to submit their reports on time in 2023. Therefore, this study aims to examine and analyze the effect of profitability and financial distress on audit delay, with firm size acting as a moderating variable. The analytical method used in this study is panel data regression with the assistance of EViews 14. The data were obtained through purposive sampling, resulting in a total of 325 observations from 65 companies. The results show that profitability has a significant negative effect on audit delay. Financial distress has a negative but insignificant effect. In addition, firm size can strengthen the relationship between profitability and audit delay. Conversely, firm size is unable to moderate the relationship between financial distress and audit delay.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance pada Sektor Energi Nakib Khulson; Ayu Umyana; Muhsin Muhsin
Bursa : Jurnal Ekonomi dan Bisnis Vol. 5 No. 3 (2026): September 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v5i3.2157

Abstract

Penelitian ini dilakukan guna menganalisis dampak profitabilitas, leverage, ukuran perusahaan, serta umur perusahaan terhadap praktik penghindaran pajak (tax avoidance) yang diukur menggunakan Cash Effective Tax Rate (CETR) pada entitas sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Dengan memanfaatkan software EViews, analisis data dijalankan melalui metode regresi data panel terhadap 84 sampel laporan keuangan perusahaan dalam rentang waktu 2022–2025. Temuan penelitian secara parsial mengindikasikan bahwa profitabilitas memberi kontribusi negatif dan signifikan terhadap tax avoidance, sedangkan leverage tidak memperlihatkan pengaruh yang berarti. Sebaliknya, ukuran dan umur perusahaan terbukti berpengaruh positif serta signifikan. Adapun secara serentak, seluruh variabel independen tersebut berpengaruh signifikan terhadap tindakan tax avoidance. Hasil ini menyimpulkan bahwa strategi penghindaran pajak pada industri energi berkaitan dengan tingkat perolehan laba, besarnya ukuran entitas, serta rekam jejak operasional perusahaan dalam mengelola beban perpajakannya.   This study was conducted to analyze the effect of profitability, leverage, firm size, and firm age on tax avoidance practices measured using the Cash Effective Tax Rate (CETR) in energy sector entities listed on the Indonesia Stock Exchange (IDX). Utilizing EViews software, data analysis was carried out through the panel data regression method on 84 company financial statement samples from 2022 to 2025. The partial research findings indicate that profitability makes a negative and significant contribution to tax avoidance, whereas leverage does not show a meaningful effect. Conversely, firm size and firm age are proven to have a positive and significant effect. Simultaneously, all of these independent variables significantly affect tax avoidance actions. These results conclude that tax avoidance strategies in the energy industry are related to profit levels, entity size, and the company's operational track record in managing its tax burden.
Co-Authors Achmadi Achmadi Ade Elbani Ade Mirza Afrizal - Agustina Listiawati Ahmad Mukhlis, Ahmad Aktris Nuryanti, Aktris Alhadiansyah Andi Ihwan Angeline Angeline Angga Permadi Kapriana Asep Nursangaji Aswandi - Ayu Umyana Bistari Candra Wijaya Danar Gymnastiar Dea Tika Riyana Dini Martinda Lestari Dwi Zulfita Edy Suasono Elga Yulindisti Elly Suharlina Erni Djun Astuti Eva Dolorosa Ferry Hadary Fitri Imansyah Fitri Indah Astuti Gita Desyana Hamdani - Herry Sujaini Ika Nur Azmi Imam Ghozali Inest Ruth Marsaulina Siregar Ismawartati - Meiran Panggabean Memet Agustiar Mochammad Meddy Danial Muanuddin - Muhammad Fahmi Muhammad Irvan Hakim Irvan Muhammad Yusuf Nakib Khulson Nina Febriana Dosinta Ningsih, Kurnia Nurmainah - Paula Ronauli Saragi Priyo Saptomo Purwaningsih - Rachmawati Rahma Maulidia Rahmidiyani - Ratih Kusumastuti Ratna Herawatiningsih Riduansyah - Rizky Zidan Al Wafi Rommy Patra Sari Rusmita Setia Budi Sholva, Yus Siti Hadijah Siti Halidjah Sri Mulyono Stepanus Sahala Sitompul Suci Rahmawati Sumarsid Sumarsid Surachman - Surachman Surachman Sy. Hasyim Azizurrahman Syaifurrahman Syaifurrahman Syamswisna , Tiya Nurfauziah Uslianti, Silvia Uti Asikin Vivi Bachtiar Wahyu Wiguna Wendy Windhu Putra Witarsa - Wukuf Dilvan Rafa Yohanes Gatot Sutapa Yuline - Yulis Jamiah Zubaidah R Zulfadila Zulfadila