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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JDM (Jurnal Dinamika Manajemen) JAM : Jurnal Aplikasi Manajemen Jurnal Prima Edukasia Asia-Pacific Management and Business Application Edukasi Islami: Jurnal Pendidikan Islam Jurnal Teknologi Sistem Informasi dan Aplikasi Inovator : Jurnal Manajemen AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JAKP (Jurnal Administrasi dan Kebijakan Publik) Jurnal Ilmiah Mandala Education (JIME) Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist International Journal of Financial, Accounting, and Management Enrichment : Journal of Management At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education Indonesian Collaboration Journal of Community Services (ICJCS) ProBisnis : Jurnal Manajemen Journal Of World Science Pedagogy : Jurnal Pendidikan Matematika International Journal of Ethno-Sciences and Education Research Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Jurnal Edukasi dan Pengabdian kepada Masyarakat (JEPKM) Jurnal Fairness As-Syifa Journal of Islamic Studies and History Kreativitas Pada Pengabdian Masyarakat (Krepa) Jurnal Pelita Nusantara : Kajian Ilmu Sosial Multidisiplin Jurnal Madinasika: Manajemen dan Keguruan Multifinance Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Law, Policy and Governance Proceeding Of International Conference On Education, Society And Humanity Jurnal Insan Pengabdian Indonesia BACA: Jurnal Dokumentasi dan Informasi Ulil Albab

Kamaludin Kamaludin

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Author-ID : 295040

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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RELEVANSI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Lestari, Ikhlazia Indah; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to test whether there is a higher value relevance of financial ratios after the IFRS convergence than before the IFRS convergence and whether there is a difference in the value relevance of financial ratios in explaining stock prices between the periods before and after the IFRS convergence.The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2011-2012. Using the purposive sampling technique, 94 companies were the samples of this study. The results show that there is no value relevance of the value of the liquidity and solvency ratios after IFRS which is higher than before IFRS and there is a value relevance of the value of the profitability ratio after IFRS which is higher than before IFRS. The results also show that there is a difference in the effect of the relevance of financial ratios in explaining stock prices after the application of IFRS compared to before the application of IFRS.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fitranita, Vika; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.

KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Robiansyah, Anton; Kamaludin, Kamaludin; Aziza, Nurna
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.

PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP Fridian, Sonny Agus; Kamaludin, Kamaludin; Suranta, Eddy
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI Dessy, Dessy; Kamaludin, Kamaludin; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.

MANAJEMEN RISIKO, KUALITAS CORPORATE GOVERNANCE, STATUS KEUANGAN PERUSAHAAN, DAN PERILAKU OPPORTUNISTIK MANAJERIAL Kamaludin, Kamaludin; Nikmah, Nikmah; Hijroini, Hijroini
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

This study aims to examine the causal relationship between the variables of risk management, the financial status of the company, the quality of corporate governance and managerial opportunistic behavior. Risk management is measured by current ratio, the company's financial status is measured by Altman Z Score bankruptcy prediction, such as the quality of corporate governance Corporate Governance Perception Index (CGPI) while conducting managerial opportunistic behavior pattern of earnings management is proxied by Eckel Index (1981). Testing is done with path analysis (path analysis) with the help SmartPLS 1.10 versions in 47 companies listed on the Indonesian Institute of Corporate Governance (IICG) 2011-2013 and submit an annual report on the Indonesia Stock Exchange (IDX). This study found that the risk management and financial status of the company does not have an influence on managerial opportunistic behavior. While the quality of corporate governance can reduce managerial opportunistic behavior. Risk management is a negative impact on the quality of corporate governance while financial status may have an impact on the quality of corporate governance. Risk management had a positive influence to the company with a sound financial status. In path analysis, risk management is not directly influence on managerial opportunistic behavior. But risk management can improve the financial status of the company's reputation and raise the quality of corporate governance, so as to suppress the manager to perform income smoothing. On the one hand, managers still perform income smoothing though the company has a risk management and corporate governance, since the motivation that is efficient to perform earnings management. In this case, financial status and corporate governance becomes an intervening variable.

Co-Authors . Darmansyah ., H.M. Chiar Agustina Ekaputri, Retno Ahmad Nahrowi Akram Harmoni Wiardi Alesa, Nelly Amelia, Aas Anwar, Miftahul Apriansyah, Syahrud Ariatpi, Fina Arief Rijaluddin Aziza, Nurna Badriyah Badriyah, Badriyah Berto Usman, Berto Burhanudin Burhanudin Chairil Afandy Dantika, Fina Azizah Deri, Rahmi Rismayani Dessy, Dessy Dewi Rahmayanti Dian Dian Dianti, Salma Ratna Divianto Divianto Endang Endang, Endang Evendi, Erpin Fatwanah, Fatwanah Fauzi, Erpan Fauziah, Siti Nur Indah Firdaus, M. Azis Firmansyah, Rendy Rizkyta Fitranita, Vika Fitri Santi Fridian, Sonny Agus Gunawan Gunawan Harisudin, Mohamad Harry Triana Heru Irianto Hijroini, Hijroini Himmah Taulany Hoirunnisa Apriyanti Husaini⁴, Husaini⁴ Indriani, Rini Irianto, Kurniawan Budi Irpan Ilmi Jahudin, Andi Aswad Jata, Anak Agung Gede Darma Joko Sutrisno Julir, Nenan Kankarofi, Rabiu H. Kurnianto, Egi Kurniati Karim Latif, Latif Lenny Marlina, Lenny Lestari, Ikhlazia Indah Linda Ika Mayasari, Linda Ika Listyasari, Winda Dewi Lutfia, Lutfia Syafrudin Marvin, Marvin Masduki Ahmad Midiastuty, Pratana Puspa Muhammad Afif Nabawiyah, Habsatun Nikmah Nikmah Nupusiah, Ulpah Nurhattati Nurlaelatul, Neneng Pardi, Husnial Permana, Maya Raeimona Prasetijo , Joewono Predi Supriadi Putra Hani Pitriyani Putra, Mukti Trio Rahayu, Azi Juliar Rahmi Maulida Rajagukguk, Handyka Oktra Ramadhan, Nabil Auliya Ramanda, Aprilia Robiansyah, Anton Runiasih, Mawar Sahro Wardi Saiful Saiful Sari, Nirwana Nilam Sidiq, Fahmi Siti Zulaikha Situmorang, Marika Slamet . Sri Mulyati Sunarto, Ading Suranta, Eddy Suthia Hayu, Rina Syahrum Agung Takdir, Muh. Taqiyya, Hana Teti Desyani Triana, Harry Tupan Tupan Wahyudi . Yarmunida, Miti Yayat Hidayat Zoraya, Intan

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