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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Ilmiah Manajemen Bisnis Laa Maisyir Jurnal Ekonomi Islam Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Teknologi & Industri Hasil Pertanian Martabe : Jurnal Pengabdian Kepada Masyarakat Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bio-Geo Material Dan Energi Indonesian Journal of Business Analytics (IJBA) Journal of Comprehensive Science Legal Protection for the Partnership Agreement Parties Journal of Accounting and Finance Management (JAFM) Jambi Accounting Review (JAR) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat International Journal of Economic Research and Financial Accounting JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi
Achmad Hizazi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern Azhari, Julia Rinnia; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46749

Abstract

This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity
ANALYSIS BALANCED SCORECARD IN NON-PROFIT ORGANIZATIONS TO ACCOUNTABILITY IN THE COVID PANDEMIC Mufidah Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 5 (2022): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i5.1279

Abstract

This study examined the impact of internal control on non-profit organization performance and impact of internal control on accountability both directly and indirectly with pandemic covid as one of environmental uncertainties as a moderation variable. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations using cross-section data and primary data sources.. Internal control have an effect on organizational performance and accountability while environmental uncertainty has no effect as a moderating variable.
Risk Disclosure Level and Its Relationship with Profitability: A Study of Annual Reports of Companies in the Transportation Sector Almira Yumna Putri; Achmad Hizazi; Ratih Kusumastuti
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 1 (2026): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i1.1965

Abstract

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.
Pengaruh Likuiditas, Solvabilitas, Aktivitas, Jenis Perusahaan dan Pandemi COVID-19 terhadap Pertumbuhan Laba dengan Kebijakan Dividen sebagai Variabel Intervening Yuke Farhana, Disya; Hizazi, Achmad; Gowon, Muhammad
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3016

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas, solvabilitas, aktivitas, jenis perusahaan, dan pandemi COVID-19 terhadap pertumbuhan laba dengan kebijakan dividen sebagai variabel intervening. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian diperoleh melalui metode purposive sampling, yang menghasilkan 14 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada periode 2016-2023, dengan total 49 data observasi. Data dianalisis menggunakan metode analisis jalur (path analysis) dan uji Sobel untuk menguji efek mediasi. Hasil Penelitian ini menunjukkan bahwa secara langsung, pandemi COVID-19 berpengaruh terhadap kebijakan dividen, sedangkan variabel current ratio, debt to equity ratio, total asset turnover, dan jenis perusahaan, tidak berpengaruh terhadap kebijakan dividen. Selain itu, total asset turnover, pandemi COVID-19, kebijakan dividen berpengaruh terhadap pertumbuhan laba, sedangkan variabel current ratio, debt to equity ratio, dan jenis perusahaan, tidak berpengaruh terhadap pertumbuhan laba. Secara tidak langsung, tidak ditemukan pengaruh signifikan terhadap pertumbuhan laba melalui kebijakan dividen.
Nilai Perusahaan Sektor Migas: Tinjauan Tata Kelola Perusahaan dan Kinerja Profitabilitas Agusty, Delvira; Hizazi, Achmad; Lutfi, Lutfi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27493

Abstract

Tujuan Penelitian: Tujuan Penelitian ini untuk menganalisis signifikansi pengaruh struktur tata kelola perusahaan (kepemilikan institusional dan komite audit) serta kinerja keuangan (GPM, ROA, ROE) terhadap nilai perusahaan, guna memetakan determinan utama yang memengaruhi stabilitas keuangan entitas.Metode Penelitian: Penelitian ini menggunakan teknik purposive sampling guna meneliti 18 perusahaan minyak dan gas bumi (tercatat dalam bursa efek indonesia antara tahun 2021 sampai 2024), dengan 14 perusahaan menjadi sampel akhir. Untuk analisis data menggunakan analisis regresi linear berganda.Originalitas/Novelty: Novelty penelitian ini terletak pada pengujian integratif antara tata kelola internal dan efisiensi produksi (GPM) yang masih jarang dilakukan di sektor migas. Penelitian ini secara kritis menguji anomali empiris, seperti potensi pengaruh negatif GPM dan komite audit terhadap nilai perusahaan, guna mengungkap inefisiensi manajerial dan efektivitas pengawasan pada sektor berisiko tinggi tersebut.Hasil Penelitian: Hasil analisis mengungkapkan variabel kepemilikan institusional dan return on asset tidak berpengaruh secara signifikan dengan nilai perusahaan, komite audit dan gross profit margin berpengaruh negatif secara signifikan dengan nilai perusahaan, return on equity berpengaruh positif secara signifikan dengan nilai perusahaan.Implikasi: Penelitian ini menjadi acuan bagi regulator dalam mengevaluasi kebijakan tata kelola migas dan bagi investor untuk validasi laporan keuangan. Temuan ini juga memperkaya literatur industri berisiko tinggi serta mendorong transparansi profesional demi meningkatkan legitimasi dan nilai entitas. Research Objectives: The purpose of this research is to analyze the significance of the influence of corporate governance structure (institutional ownership and audit committee) and financial performance (GPM, ROA, ROE) on company value, in order to map the main determinants that influence the financial stability of the entity.Research Method: This study used a purposive sampling technique to examine 18 oil and gas companies (listed on the Indonesian Stock Exchange between 2021 and 2024), with 14 companies forming the final sample. Data analysis used multiple linear regression.Originality/Novelty: The novelty of this research lies in its integrative examination of internal governance and production efficiency (GPM), a practice rarely undertaken in the oil and gas sector. This research critically examines empirical anomalies, such as the potential negative influence of GPM and audit committees on firm value, to uncover managerial inefficiencies and oversight effectiveness in this high-risk sector.Research Results: The results of the analysis revealed that institutional ownership and return on assets variables did not have a significant effect on company value, audit committee and gross profit margin had a significant negative effect on company value, return on equity had a significant positive effect on company value.Implications: This research serves as a reference for regulators in evaluating oil and gas governance policies and for investors in validating financial reports. The findings also enrich the literature on high-risk industries and promote professional transparency to enhance entity legitimacy and value.
THE EFFECT OF FINANCIAL LEVERAGE, COMPANY VALUE, ASSET GROWTH, AND AUDITOR'S REPUTATION ON INCOME SMOOTHING PRACTICES Lieyono, Yeremia; Hizazi, Achmad; Ridwan, Muhammad
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.19495

Abstract

This study employs a collection of 48 data points derived from financial reports of healthcare companies listed on the Indonesia Stock Exchange during the period from 2020 to 2023The selection of participants was done using purposive sampling techniques, and the data were analyzed using logistic regression. The findings indicate that, simultaneously, financial leverage, company value, asset growth, and auditor have profit equalization. Partially results show that auditor reputation significantly influence income smoothing reputation practices. In contrast, company value and asset growth do suggest that capital structure and the credibility of external auditors play a more prominent explaining behavior compared to firm value and growth factors. Keywords: Income Smoothing; Financial Leverage; Company Value; Asset Growth; Auditor Reputation
The Influence of Financial Literacy, Risk Tolerance and Return on Investment Decisions Among Capital Market Study Group Students at Jambi University Feby Anisya Nabila; Achmad Hizazi; Ratih Kusumastuti
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.395

Abstract

This study examines the influence of financial literacy, risk tolerance, and return on investment decisions among Capital Market Study Group (KSPM) students at Jambi University. Using quantitative methods with multiple linear regression analysis on 73 respondents who are active KSPM members with investment experience, the results show that simultaneously, financial literacy, risk tolerance, and return significantly influence investment decisions (F = 17.032, sig. 0.000). Partially, risk tolerance has the most dominant positive and significant effect (B = 2.175, sig. 0.000), return also shows positive and significant effect (B = 1.578, sig. 0.003), while financial literacy shows no significant effect (B = -0.110, sig. 0.897). The research contributes to behavioral finance theory by demonstrating that psychological factors (risk tolerance) are more influential than cognitive factors (financial literacy) in student investment decisions.
Co-Authors Aegisia Sukmawati Agusty, Delvira Alan Pratama Alfia, Lilik Almira Yumna Putri Amri Amir Amri Amir Amri Amir Amri Amir Anastasya Laga Anayanti, Nera Andi Mirdah Andini, Sri Apriliani, Cantika Arum , Enggar Diah Puspa Atar Satria F Azhari, Julia Rinnia Bela Oktavianti Deasy Putri Avanda Sari Dede Rahmat Dewi Fitriyani Dewi Hilda S Dica Lady Silvera Dwiana Suharti IH Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni fadillah, marci Feby Anisya Nabila Fitriansyah, Arya Haqi Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haliza, Titania Nurul Haswandy, Achnaf Feraldi Heriyani Heriyani Heriyani, Heriyani Hernando, Riski Ilham Wahyudi indahwati, Vanessa Jamaili, Salman Kelvin Setiawan Khairunnisa Khairunnisa Lady Silvera , Dica Lady Silvera, Dica Lestari, AD Liana, Jenny Lieyono, Yeremia Lutfi Lutfi Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mursalin . Mursalin Mursalin Najib, Muhammad Ali Nanang Yuliyapranata Nazarudin Nela Safelia Nella Safelia Netty Herawaty Nia Sofiana Sofiana Ningrum, Fitri Setya Novita Andriani Nurulhuda, Siti Aisyah P. Eko Prasetyo Putri, Yumiza Aprilia R. Rama Muamar Rifki Rachman, Al Dzahabi Rahayu , Rahayu Rahayu Rahayu Rahmanita Rahmanita Ratih Kusumastuti Ratu Munawarah Rega C Regina Nursedima Marpaung, Shinta Reka Maiyarni Reni Yustien Reni Yustien Rhesa Daffa A Rico Wijaya Z Rita Friyani Rita Friyani Rizqa Raaiqa Bintana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Selia Meilantika Septiawati Septiawati Siswanti, Febi Siti Umami Khikmah SRI RAHAYU Susfa Yetti Susfa Yetti Ulyarti Vialeta, Nurul Wiralestari, Wiralestari Wiwik Tiswiyanti yd, Ferdi wahyudi Yernisa Yernisa Yosep Tri Krisnanto Yudi - Yudi Yudi Yuke Farhana, Disya Yuliusman - Zalisman Rahmadan Zulma, Gandy Wahyu Maulana