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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS PEKBIS Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora El-Hikmah Jurnal Ilmu Dakwah dan Komunikasi

Kamaliah Kamaliah

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Author-ID : 3003573

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Fadila Nurul; Kamaliah Kamaliah; Adhitya Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of debt policy, dividend policy, corporatesocial responsibility and good corporate governance on firm value. The population inthis study were 154 manufacturing companies in the Indonesia Stock Exchange. Thisstudy uses a purposive sampling method, so there are 33 manufacturing companies listedon the Indonesia Stock Exchange in 2014-2017 that meet the sample criteria. Dataanalysis using multiple regression models. This study states that Good CorporateGovernance does not affect the value of the company. Debt policy affects the value of thecompany. dividend policy affects the value of the company. and corporate socialresponsibility affects the value of the company. This means debt policy, dividend policyand corporate social responsibility are factors that need to be used as material forconsideration in managing corporate value.Keywords : Debt Policy, Dividend Policy, Corporate Social Responsibility, GoodCorporate Governance, Firm Value

PENGARUH GOODWILL DAN INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019) Marlina Marlina; Kamaliah Kamaliah; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine and analyze the effect of goodwill and intellectual capital on the market value and financial performance of companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. Samples that meet the criteria are 39 companies with an observation period of 3 years, so the number of samples to be studied is 117 companies. The data analysis used multiple linear regression. The results show that goodwill (X1) has an effect on market value (Y1) with a significance value of 0.019 < 0.05. Goodwill (X1) has an effect on the company's financial performance (Y2) with a significance value of 0.003 < 0.05. Intellectual capital (X2) has an effect on market value (X1) with a significance value of 0.038 <0.05. While intellectual capital (X2) has no effect on the company's financial performance (Y2) with a significance value of 0.236 > 0.05.Keywords: Goodwill, Intellectual Capital, Market Value, and Company Financial Performance

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018) Jayanti Fitri; Kamaliah Kamaliah; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of profitability, leverage, company size and dividend payout ratio on income smoothing. The population of this research is manufacturing companies listed on the Indonesian stock exchange in 2015- 2018. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. Samples that fit the criteria totaled 64 companies with an observation period of 4 years so that the research sample was 256 companies. The results showed that profitability has an effect on income smoothing with a significance value of 0.008 <0.05. Company size has an effect on income smoothing with a significance value of 0.002 <0.05. The dividend payout ratio has an effect on income smoothing with a significance value of 0.003 <0.05. Meanwhile, leverage has no effect on income smoothing with a significance value of 0.170> 0.05.Keywords: Income Smoothing, Profitability, Leverage, Company Size and Dividend Payout Ratio

FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA UMKM DIMODERASI OLEH KETIDAKPASTIAN LINGKUNGAN ( Studi Empiris Pada UMKM Krcamatan Sukajadi Kota Pekanbaru ) Aprilianti Aprilianti; Kamaliah Kamaliah; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of accounting information systems, financial literacy and human resources competencies on the performance of micro, small and medium enterprises with environmental uncertainty as a moderating variable. The data used in this study are primary data, with a questionnaire as an instrument. The method used for sample selection was purposive sampling. In this study, the total of UMKM in Sukajadi District was 295 UMKM. The research sample was 170 UMKM. But only 150 answered the questionnaire and it can be processed. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using Statistical Product and Service Solution (SPSS) data processing software version 20.0 for windows. The results showed that the accounting information system, financial literacy and human resources competencies had an effect on the performance of micro, small and medium enterprises. Moderated regression analysis shows that environmental uncertainty can moderate and strengthen the influence of accounting information systems, financial literacy and human resources competencies on the performance of micro, small and medium enterprises.Keywords: Accounting Information System, Financial Literacy, Human Resources Competencies, Environmental Uncertainty and The Performance of micro, small and medium enterprises

PENGARUH STRATEGI TINGKAT BISNIS, FREE CASH FLOW, LEVERAGE, PROFITABILITAS, SALES GROWTH DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Lindarti Riski; Kamaliah Kamaliah; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examine the effect of busines level strategy, free cash flow, leverage, profitability, sales growth and litigation risk on the earning management. The population is a banking company listed on the Indonesia Stock Exchange in 2016-2018. Total sample is 39 companies based on Purposive Sampling methode. Technique of data analysis Structural Equation Modeling (SEM) using Partial Least Squares (PLS) version 6.0 for Windows as data processing software program. The result show that (1) Busines Level Strategy effect on the Earning Management, (2) Free cash flow effect on the Earning Management, (3) Leverage effect on the Earning Management, (4) Profitability effect on the Earning Management, (5) Sales growth effect on the Earning Management, (6) Litigation Risk effect on the Earning Management. Based on the calculation of coefficient determination (R2) was 0.821 which means 82.1% of the independent variables in this study can affect the dependent variable. While the remaining 17.9% is influenced by other independent variable that are not observed in this study. Keyword: earning management, business level strategy, free cash flow, leverage, profitability, sales growth, litigation risk.

TINGKAT HUTANG, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Yutri Nurmalasari; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine and determine the effect of debt degrees, liquidity andFirm Size on the earning persistence. In addition, this study also aims to testwhether a variable tax book difference moderates the relationship between eachvariable of the debt levels, liquidity and firm size on the earning persistence. Thesample used in this study is a company registered in LQ45 Index Indonesia StockExchange (IDX) during 2015-2017. The total samples are 27 companies usingpurposive sampling technique. The method of data analysis uses moderateregression analysis (MRA) with SPSS 21 software. The results of the study showedthat whether being together or partially, the independent variable influenced thepersistence of earnings, so the higher the level of debt, liquidity, and the size of thecompany are, the more persistent the profits are. The research results concerningthe moderating variable showed that the book tax difference had an influence asmoderating variable between the level of liquidity on the earnings persistence, so thehigher book tax difference in the form of deferred tax benefit, the stronger therelationship between the level of liquidity and earnings persistence. On the reverse,the book tax difference had no impact as a moderating variable between debtdegree and the persistence of earnings as well as the firm size with earningspersistence. Thus, the load and deferred tax benefit did not strengthen or weakenthe relationship between the level of debt to earning persistence as well as the sizeof the company with earning persistence.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau) Nuraini Nuraini; Kirmizi Kirmizi; Kamaliah Kamaliah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of the research was to examine and analyze the influence of goodgovernment governance, the application of government accounting standard,competency of human resources and utilization of information technology withgovernment internal control system as moderating variable on the quality of financialof local government. The research use causality research method. The populationwas PPK-OPD (Financial Administrative Personal- Regional Device Organization),financial staff/Accounting staff, and treasurers in 35 OPDs in Riau ProvincialGovernment. The samples were 105 personel, taken by using total samplingtechnique. The data were gathered by using questionnaires and analysis of datausing SmartPLS. The result of the research showed that the application ofaccounting standard and utilization of information technology had positive andsignificant influence on the quality of financial reports of local government. Goodgovernment governance and competency of human resources are doesn’t affect toquality of financial reports of local government. Government internal control systemcouldn’t moderate the correlation of good government governance, the application ofgovernment accounting standards and utilization of information technology with thequality of financial reports of local government. Government internal control systemas moderating variable could strengthen the correlation of competency of humanresources to quality of local government financial reports of local government.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP RISIKO INVESTASI DENGA PERATAAN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 HINGGA 2017 Tri Winarti; Kamaliah Kamaliah; Azwir Nasir
PEKBIS Vol 12, No 3 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research has some purpose there are to give empircal prooof about profitabilityand leverage an affect risk investment with mediating variable is income smoothing.The population in this study are all maufacturing companies listed in Indonesia StockExchange (BEI) in the period 2014-2017. This study has 252 observation withprobability method and purposive sampling technique. In processing data, StructuralEquation Modelling (SEM) is applied as data analysis technique. The result foundedthat profitability has not influence on risk investment, leverage has not influence onrisk investment, profitability has influence on income smoothing, leverage has notinfluence on income smoothing, income smoothing has influence on risk investment,the influence of profitability on risk investment is weaken by income smoothing.

PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.

PENGARUH INDEPENDENSI, MOTIVASI, KOMITMEN ORGANISASI, PENGALAMAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI RIAU Ferby Mutia Edwy; Amir Hasan; Kamaliah Kamaliah
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aimed to determine: (1) the influence of independence on auditor’sperformance at BPKP of Riau Province, (2) the influence of motivation on auditor’sperformance at BPKP of Riau Province, (3) the influence of organizationalcommitment on auditor’s performance at BPKP of Riau Province, (4) the influence ofexperience on auditor’s performance at BPKP of Riau Province, (5) the influence ofleadership style on auditor’s performance at BPKP of Riau Province. Therespondents are auditors who work at BPKP of Riau Province. The samples usedcensus method, and the whole was used as the samples. Data was collected byquestionnaire delivered directly. 99 questionnaire was distributed, but only 82questionnaire were returned. The hypothesis was tested by using multiple linearregression analysis with a SPSS (Statistical Package for Social Science) softwareprogram. The result showed that: 1) independence has significant influence onauditor’s performance, 2) motivation has significant influence on auditor’sperformance, 3) organizational commitment has significant influence on auditor’sperformance, 4) experience has significant influence on auditor’s performance, 5)leadership style has significant influence on auditor’s performance. The coefficient ofdetermination shows that the effect of independence, motivation, organizationalcommitment, experience and leadership style on auditor’s performance amounted to60%.

Co-Authors A Riyanda Rizky Adhitya Adhitya Adhitya Agri Putra Adi Chandra Afdhal Fuad Ahmad Sanusi Luqman Al Azhar L Alfiati Silfi Amir Hasan Amries Rusli Tanjung Aprilianti Aprilianti Ardian Ardi Arini Nazivah Ariza Ifan Aunurrafiq Aunurrafiq Azwir Nasir Badriyah Nurul Benni Sumardi Desmiyawati Desmiyawati Devi Safitri Edyanus Herman Halim Eka Hariyani Elvi Sepriani Endah Aprimulki Endang Hadiyanti Erick Aderson Pasaribu Eva Ulfah Rahayu Fadila Nurul Fatwiany Fatwiany Ferby Mutia Edwy Ferly Bitlinandas Fito Nanda Friska Aprilia Moina Gita Rahayu Habibullah Azzuhri Haryani Eka I Ketut Suada Intan Mahalayat Jayanti Fitri Kartika Aulia Zein Kirmizi Kirmizi Kurnia Pipin Lindarti Riski M. Rasuli Maharani Nadia Marlina Marlina Melia Frastuti Muhammad Ridho S Muqoddam Cholil Ningsih Fitri Lia Novita Indrawati Nur Azlina Nuraini Nuraini Pipin Kurnia Rahman Aditia Rahmiati Idrus Rani Munik Munika Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Rofika Rofika Solly Aryza Susilatri Susilatri Susilawati Kurnia Taufeni Taufik Tri Winarti Umi Salamah Veriansyah Veriansyah W Djuanda Widia Yulianti Widya Pratiwi Wiwik Anggraini Wiwik Indra Mariana Yesi Mutia Basri Yohanes Diaken Nainggolan Yutri Nurmalasari

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