Article Per Year (5 Year)
p-Index From 2021 - 2026
3.146
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Cakrawala Repositori Imwi Journal of Economics and Business UBS Jurnal Kesehatan Tambusai International Journal of Social Service and Research Jurnal Bina Bangsa Ekonomika E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Zulfikar Zulfikar
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
ANALISIS PENGELUARAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PASAR PERUSAHAAN KEUANGAN Restu Hamzah Fanzuri; Zulfikar Zulfikar
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengeluaran corporate social responsibility (CSR), ukuran perusahaan, leverage dan kepemilikan saham publik terhadap nilai pasar pada perusahaan keuangan terbuka yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 170 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa biaya kesejahteraan karyawan berpengaruh positif terhadap nilai pasar pada perusahaan keuangan terbuka, sedangkan biaya untuk komunitas, ukuran perusahaan, leverage, dan kepemilikan saham publik tidak berpengaruh positif terhadap nilai pasar pada perusahaan keuangan terbuka. Biaya kesejahteraan karyawan, biaya untuk komunitas, ukuran perusahaan, leverage, dan kepemilikan saham publik secara simultan berpengaruh terhadap nilai pasar pada perusahaan keuangan terbuka. Abstract This study aims to analyze the influence of corporate social responsibility issuance, company size, leverage, and public share ownership to market value in publicly traded financial companies listed in Indonesian stock exchange (BEI) in 2015- 2019. The sampling technique used purposive sampling method with total sample of 170 companies. The data analysis method used is multiple linear regression analysis. The result of this study indicated that employee welfare costs have positive influence on market value in publicly traded financial companies, while fees for the community, company size, leverage, and public share ownership don’t has no positive influence on market value in publicly traded financial companies. Employee welfare costs, fees for the community, company size, leverage, and public share ownership simultaneously take influence on market value in publicly traded financial companies.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI Adiesty Yulia Rahma; Zulfikar Zulfikar
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.522

Abstract

The purpose of this study is to determine the effect of capital structure, profitability, liquidity, and corporate social responsibility on company value with the board of commissioners as a moderation variable in industrial companies on the Indonesia Stock Exchange for the 2020-2022 period. The population used in this study is industrial companies listed on the IDX in 2020-2022. This study uses multiple linear regression analysis techniques and moderate regression analysis tests using SPSS 26 and in data processing where this technique is used to estimate the value of the dependent variable using more than one independent variable and will be influenced by moderation variables. The result of this study is  that capital structure affects the value of companies in industrial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Profitability affects the value of companies in industrial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Liquidity affects the value of companies in industrial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Corporate social responsibility affects the value of companies in industrial companies listed on the Indonesia Stock Exchange for the 2020-2022 period
DAMPAK PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL MODERASI Helmi Attariq Fadhlurrahman; Zulfikar Zulfikar
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14868

Abstract

This research aims to determine the effect of Green Accounting, Environmental Performance with Good Corporate Governance as measured by the Board of Directors and Audit Committee on Profitability. The research method used is a quantitative method. The population used in this research is Manufacturing Sector Companies Listed on the Indonesian Stock Exchange in 2020-2022. The sampling technique used in this research is purposive sampling consisting of 135 Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. The results of this research indicate that Green accounting has no effect on profitability. that Environmental Performance Influences Profitability. Good corporate governance as measured by the number of board of directors does not strengthen the relationship between green accounting and profitability. Good corporate governance as measured by the number of audit committees does not strengthen the relationship between green accounting and profitability. Good corporate governance as measured by the number of board of directors does not strengthen the relationship between environmental performance and profitability. Good corporate governance as measured by the number of audit committees does not strengthen the relationship between environmental performance and profitability.
Factors Affecting Capital Adequacy in the Ownership of Government Banks and Private Banks in Indonesia Nirma Febyanti; Zulfikar Zulfikar
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.298

Abstract

The Capital Adequacy Ratio (CAR) is a critical gauge for the sustainability of bank security. This study aims to identify the variables that influence capital adequacy. The banking sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 served as the study's sample. Independent variables are profitability, non-performing loans, loan-to-deposit ratio, bank size and ownership. The dependent variable is CAR. The sampling technique used in this study was purposive sampling. The sample that met the criteria was 25 conventional banks consisting of 6 government-owned banks and 19 privately owned banks. The analysis method used is multiple regression analysis. The results of this study show that profitability, non-perfoming loans, bank size have a significant effect on CAR. Meanwhile, the loan to deposit ratio and ownership do not affect the CAR. This study's contribution to the management of the banking sector and regulators (Bank Indonesia) is that raising CAR is essential for boosting the competitiveness of the country's banking system.
Pengaruh Ukuran Auditor Eksternal pada Hubungan Antara Efektivitas Komite Audit, Dewan Komisaris, dan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021 Berliana Putri; Zulfikar Zulfikar
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.326

Abstract

Ukuran auditor eksternal adalah indikator penting untuk meningkatkan kualitas pelaporan keuangan perusahaan dan juga ditujukan untuk meningkatkan kepercayaan investor. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi ukuran auditor eksternal yang ber KAP BIG-4. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2021. Variabel independen adalah efektivitas komite audit, dewan komisaris,dan manajemen laba. Variabel dependen adalah ukuran auditor eksternal. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel yang memenuhi kriteria sebanyak 255 perusahaan manufaktur. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa efektivitas komite audit, dewan komisaris, berpengaruh signifikan terhadap ukuran auditor eksternal yang ber KAP BIG-4. Sedangkan manajemen laba tidak berpengaruh terhadap ukuran auditor eksternal yang ber KAP BIG-4.
Pengaruh Kepemimpinan Transformasional, Manajemen Pengetahuan dan Budaya Organisasi Terhadap Kinerja Karyawan di Perumda Air Minum Tugu Tirta Kota Malang: - Fauzy Dwi Hanan; Triyono; Zulfikar
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.289

Abstract

Penelitian ini memiliki tujuan yaitu menguji bagaimana CAR, NPF, BOPO, NOM dan FDR berpengaruh pada ROA dengan ukuran perusahaan sebagai variabel moderasi. Lokasi penelitian dilakukan pada Otoritas Jasa Keuangan (OJK) melaui situs resmnya www.ojk.go.id terhadap 26 BPR Syariah di Jawa Tengah periode tahun 2018-2021 sebanyak 208 data dengan metode analisis data regeresi linier berganda (MRA). Artikel ini memberikan dua kontribusi untuk literatur ilmiah ini. Pertama, penulis menemukan bahwa hubungan antara kinerja perusahaan dan tanpa moderasi ukuran perusahaan pada BPR Syariah dimana CAR, NPF, FDR tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA) sedangkan BOPO, NOM, Size, memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA). Kedua, penulis menemukan bahwa variabel CAR, NPF, BOPO, FDR dimoderasi oleh Size tidak memiliki pengaruh signifikan terhadap ROA dan masuk kategori variabel predictor. Variabel NOM yang dimoderasi oleh Size memiliki pengaruh signifikan terhadap ROA sehingga masuk kategori quasi moderator. Penulis menemukan dukungan terhadap kedua hipotesis tersebut. Hasil tersebut menunjukkan bahwa perbedaan kinerja perusahaan antara dengan dan tanpa moderasi ukuran perusahaan adalah tidak signifikan
Efek Mediasi Profitabilitas pada Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Nabila Sani Fitri Firdhani; Zulfikar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.7789

Abstract

This study aims to analyze the influence of Green Accounting, Corporate Social Responsibility on Firm Value with Profitability as a mediating variable. This study is a quantitative study using a sample of basic material companies listed on the main board of the Indonesia Stock Exchange (IDX) for the period 2019-2023. Sampling in this study used the purposive sampling method and obtained 30 research samples. This study uses the PROPER rating obtained by the company, the GRI Index, Return on Equity (ROE), and Tobins’q to measure the variables in the study. The research method used is a quantitative approach method by conducting hypothesis testing. The findings in this study indicate that the implementation of Green Accounting has no significant effect on Profitability or Firm Value. Meanwhile, the disclosure of Corporate Social Responsibility has a positive effect on Profitability and Firm Value. Profitability also has a positive effect on Firm Value. In addition, Profitability does not mediate the relationship between Green Accounting and Firm Value, but successfully mediates the relationship between Corporate Social Responsibility and Firm Value.
Faktor Penentu Akuntabilitas Keuangan Daerah: Analisis Moderasi SPI Afthon Azharul Umam; Zulfikar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): 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.v7i6.8709

Abstract

This study aims to analyze the effect of fiscal decentralization, dependence on the central government, regional financial management, and regional government performance on the accountability of regional financial reports, as well as the moderating role of the Internal Control System (ISC) in this relationship. This study uses a positivistic quantitative approach with cross-section data from 35 regional governments in Central Java Province during 2019–2023, obtained through documentation of financial reports and government audit results. Accountability is measured based on audit opinions, and ISC serves as a moderating variable. Analysis techniques include descriptive statistics, classical assumption tests, moderation regression, and hypothesis tests. The results show that fiscal decentralization, financial management, and regional government performance have a significant positive effect on accountability, while dependence on the central government has a significant negative effect. ISC moderates these relationships differently: weakening the positive effect of the first three variables, but strengthening the negative effect of dependence on the central government. Overall, all variables and their interactions are proven to significantly affect accountability. These findings emphasize the importance of strengthening proportional ISC and optimizing fiscal decentralization in order to improve transparency and accountability of regional finances.
Co-Authors Abdul Conteh Adiesty Yulia Rahma Afthon Azharul Umam Andy Dwi Bayu Bawono Andy Dwi Bayu Bawono Berliana Putri Danang Aji Nugraha Devita Lestyoutari Dewita Puspawati Esti Windarti Faridah Andini Sriwidayati Putri Fauzy Dwi Hanan Fiqca Afanji Hastu Sarkoro Helmi Attariq Fadhlurrahman Hendri Hermawan Adinugraha Heppy Purbasari Isma Widiyasmara Lamin Kaira Mujiyati Mujiyati Nabila Sani Fitri Firdhani Nirma Febyanti Noer Sasongko Ratih Wahyu Pratiwi Restu Hamzah Fanzuri Rinda Kurniawati Rizqita Nur Fadhilah Rosida Nur Syamsiyati Sri Wahyuni Sugiarti Taufiq Dwi Saputra Triyono Triyono