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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Widya Manajemen & Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Accounting Profession Journal (APAJI) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Multidisciplinary Approach Research and Science International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Salman Jumaili
Fakultas Ekonomi Dan Bisnis Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Putri, Agnes Maidia; Friyani, Rita; Jumaili, Salman
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1910

Abstract

This study aims to analyze the influence of profitability, company growth, good corporate governance (GCG), and corporate social responsibility (CSR) disclosure on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Profitability is measured using net profit margin (NPM), company growth by total assets growth (TAG), GCG is proxied by institutional ownership, and CSR is assessed using the Global Reporting Initiative (GRI) 2021 standards. This study employs secondary data and purposive sampling, with a total of 21 companies over 6 years, resulting in 126 observations. Data analysis was conducted using SPSS version 26 with multiple linear regression. The results indicate that profitability (NPM) and GCG (institutional ownership) have a significant effect on firm value, while company growth (TAG) and CSR disclosure do not have a significant effect. These findings suggest that profit performance and sound corporate governance are key drivers in enhancing firm value within Indonesia’s energy sector.
The Effect of Firm Size and Public Accounting Firm Size on Audit Quality with Audit Fee as a Moderating Variable (Survey on Property and Real Estate Companies Listed on IDX in 2022–2024) Ahmat Bayu Sepriyanto; Sri Rahayu; Salman Jumaili
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2357

Abstract

This study examines how company size and the size of the Public Accounting Firm (KAP) affect audit quality; the moderating variable is audit fees. The high complexity of reporting in the property and real estate industry, along with issues related to financial statement manipulation and delays, underpins this research. This study employs a quantitative method using Moderated Regression Analysis (MRA) on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The results show that audit firm size does not affect audit quality, but firm size does. Furthermore, there is no evidence that audit fees moderate the relationship between audit quality and firm or firm size. This study is expected to improve the quality of business governance and the effectiveness of external audits in the property and real estate industry.
The Effect of Rupiah Exchange Rate, Inflation, and Accounting Profit on Stock Returns with GCG as a Moderation Variable Apriyanto Sinuhaji; Ratih Kusumastuti; Salman Jumaili
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.404

Abstract

This study aims to determine the influence of rupiah exchange rate, inflation, and accounting profit on stock returns simultaneously and partially and to determine good corporate governance to moderate the influence of rupiah exchange rate variables, inflation, and accounting profit on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The research method is a quantitative method that uses secondary data from the annual reports of manufacturing companies in the subsector of the goods and consumption industry. The population of this study is manufacturing companies on the Indonesia Stock Exchange sub-sector of the goods and consumption industry, the sample used was 99 sample observations with 33 companies that were in accordance with the criteria that have been determined through purposive sampling techniques. The analysis tool uses the SPSS 2.7 program using quantitative analysis methods, namely classical assumption test analysis, hypothesis test, and Moderated Regression Analysis (MRA) test. The results of this study show that simultaneously and partially the rupiah exchange rate, inflation, and accounting profit have a significant effect on stock returns, and the variables of good corporate governance are only able to moderate the relationship between accounting profit and stock returns, while the variables of the rupiah exchange rate and inflation are not able to be moderated by the variables of good corporate governance.
The Effect of Good Corporate Governance and Capital Structure on Firm Value with Financial Performance as an Intervening Variabel Syafitri, Shinta; Putra, Wirmie Eka; Jumaili, Salman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10430

Abstract

With financial performance serving as an intervening variable case study of retail companies listed on the Indonesia Stock Exchange in 2019–2022, the goal of this research is to ascertain the impact of sound corporate governance and capital structure on firm value. There were forty-two retail companies in the study's population. Of the 42 companies that used the purposive sampling approach for sample withdrawals, 29 of them satisfied the sample requirements. Secondary data was obtained by obtaining the annual report of the firm via the website of the Indonesia Stock Exchange or the company itself, together with the documentation data gathering process. Using SmartPLS software, the partial least square (PLS) analysis of structural equation modeling, which is component- or variance-based, is combined with descriptive analysis to analyze the data. The findings demonstrated that capital structure and sound corporate governance both have an impact on a company's value. Financial performance is not able to mediate the relationship between excellent corporate governance and capital structure on company value, but neither do good corporate governance nor capital structure have any effect on financial performance.
Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay Febriana, Devi; Wijaya, Rico; Jumaili, Salman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2085

Abstract

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay.
Pengaruh Mekanisme Good Corporate Governance Terhadap Financial Distress pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Zuhairoh, Zulva; Wahyudi, Ilham; Jumaili, Salman
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19772

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance terhadap financial distress pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Latar belakang penelitian ini didasari oleh banyaknya perusahaan sektor consumer cyclicals di Indonesia menghadapi risiko financial distress akibat dinamika ekonomi dan persaingan yang ketat. Oleh karena itu, penerapan mekanisme Good Corporate Governance (GCG) menjadi krusial untuk memastikan pengelolaan perusahaan yang sehat dan mencegah potensi financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis dengan metode analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan manajerial berpengaruh signifikan terhadap financial distress. Sedangkan dewan komisaris, dewan direksi, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress. Temuan ini menegaskan bahwa penerapan GCG merupakan langkah penting dalam menjaga kestabilan keuangan dan keberlangsungan perusahaan. Tata kelola yang baik mencerminkan komitmen terhadap transparansi, akuntabilitas, dan manajemen yang bertanggung jawab. Kata Kunci: Bursa Efek Indonesia, Financial Distress, Mekanisme GCG, Sektor Consumer Cyclicals.
The Effect of Liquidity, Solvency, Profitability, and the Ratio of Market Valuation to Stock Return on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2017-2022 Period Deasy Putri Avanda Sari; Achmad Hizazi; Salman Jumaili
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9510

Abstract

The aim of this research is to determine how much stock returns are influenced by liquidity, solvency, profitability, and market valuation ratios. The population of this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sample used in this research amounted to 44 companies. The analytical method used was multiple linear regression analysis using IBM SPSS version 25 program. The results showed that simultaneously liquidity, solvency, profitability, and market valuation ratios affect stock returns with an adjusted R2 value of 0.032 or 3.2% (very weak). Liquidity partially affects stock returns. While solvency, profitability, and market valuation ratios have no effect on stock returns
Analysis of the Financial Performance of the Jambi City Government Using Variance Analysis for the 2020-2022 Fiscal Year Utami, Endang Surahyani; Iskandar Sam; Salman Jumaili
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i4.10738

Abstract

This research aims to evaluate the Financial Performance of the Jambi City Government through Variance Analysis for the 2020-2022 budget year. This research uses a qualitative descriptive approach by utilizing secondary data originating from the Jambi City Revenue and Expenditure Budget Realization Report for the same period. The findings show that the Financial Performance of the Jambi City Government as assessed through Income Variance Analysis is classified as Poor, Income Growth is identified as positive, the Degree of Decentralization is classified as Sufficient, the Regional Financial Dependency Ratio is classified as Very High, the Regional Financial Independence Ratio is classified as Low, the PAD Effectiveness Ratio is considered to be Fairly Effective. In terms of Performance Expenditure Variance Analysis, it is rated as Good, Operational Expenditure Analysis is rated as Fairly Good, Capital Expenditure Analysis is also rated as Fairly Good, and the Regional Expenditure Efficiency Ratio is classified as Efficient
Performance Measurement Analysis of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard Method Azhari, Tri Agil; Sam, Iskandar; Jumaili, Salman
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10334

Abstract

This research aims to analyze the performance measurement of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard method on company performance. The data obtained is primary data and secondary data from PT Bank 9 Jambi Sutomo Branch in 2020, 2021 and 2022. The samples in this study were 48 respondents. The type of research used is descriptive research, with non-statistical qualitative and quantitative research techniques. The sampling method used was simple random sampling. The data quality test used is the validity test, reliability test, and frequency distribution of questionnaire statements.Bank 9 Jambi uses Key Performance Indicators (KPI) to improve company performance. The results of this research are the overall performance of PT Bank 9 Jambi Sutomo Branch in 2020-2022 using the Balanced Scorecard method in the "very good" category.
Evaluating the maturity level of public service agency at Jambi University: Analysis and recommendations for enhancing public services Junaidi, Junaidi; Yusrizal, Yusrizal; Marzal, Jefri; Jumaili, Salman
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 6 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i6.20873

Abstract

This study evaluates the maturity level of the Public Service Agency (BLU) at Jambi University (UNJA). The research uses descriptive analysis based on the BLU Maturity Rating worksheet to assess various aspects, including financial management, service quality, internal capabilities, governance, innovation, and environmental impact. The findings reveal that UNJA's BLU has achieved an overall maturity level 3.71. Internal capabilities scored the highest at level 5, while environmental aspects lagged at level 3. Recommendations are provided to enhance business ethics, risk management, and resource usage, improving the institution's maturity level and overall performance. These improvements are crucial for achieving a higher maturity level, ensuring better service quality, and promoting sustainable development within the institution.
Co-Authors Achmad Hizazi Afrizal Ahmat Bayu Sepriyanto Alfajri, Danil Apriyanto Sinuhaji Arya Satria Azhari, Tri Agil Deasy Putri Avanda Sari Devi Febriana EZA, EZA LOVHIA SECTI Febriana, Devi Fitriyani Br Manik FRIYANI, RITA Gowon, Muhammad Gudono . Handoko, Kris Ilham Wahyudi Iskandar Sam Jefri Marzal Junaidi Junaidi Junaidi Junaidi Kamadie Sumanda Syafis Lestari, Vinni Rizki Mimi Sintia Nodera Muhammad Izzudidin Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nur Kasma Dewi Okta F, Wiranti Prayoga, Azimas Putri, Agnes Maidia Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ramadhanty, Della Ratih Kusumastuti Retha Tesalonika S. Rico Wijaya Z Roselika Agryadini Sadli, Bobi Sam, Iskandar SAUDAGAR, FERDIAZ Senusi, Novita Sitompul, Rodisna Marselin SRI RAHAYU Sri Rahayu Suryati Suryati Syafitri, Shinta Utami, Endang Surahyani Utomo, Pradita Eko Prasetyo Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi Yudi Yudi Yudi Yudi Yudi Yusrizal Yusrizal Zuhairoh, Zulva