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All Journal Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Haerial Haerial
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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H Pengaruh Profitabilitas, Pembayaran Dividen, Arus Kas Bebas, dan Leverage terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Hartawan Ansar; Nurleni Nurleni; Haerial Haerial
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.23540

Abstract

This research aimed to examine and analyze the effect profitability, dividend payments, free cash flow and leverage on the profit management with independent commissioner as the moderating variable. The sample collection method used purposive sampling used a purposive sampling method it obtained 136 companies sample as the research object. On the other hand, the analysis technique of this research used multiple linear regressions analysis and Moderated Regression Analyze (MRA). The result of multiple linear regressions this research found that profitability partially had significant effect on profit management. free cash flow partially had significant effect on profit management. dividend payments and leverage no significant effects on ptofit management. Furthermore, the result of MRA ( Moderated Regression Analyze) test concluded that independent commissioner was incapable to moderate the correlation between profitability and leverage on profit management. Keywords: profitability, dividend payment, free cash flow, and leverage, independent commissioner
Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari Agus Bandang; Fadhel Rifkiadli; Andi Kusumawati; Haerial Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7165

Abstract

This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.
Pengaruh Profitabilitas, Kebijakan Utang, Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan Agus Bandang; Weney Kanatya Mangopo; Rahmawati H.S; Haerial Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.8146

Abstract

Increasing competition in the food and beverage industry is driving companies to optimize the factors that influence firm value; however, empirical findings regarding the role of profitability, debt policy, dividend policy, and firm size still show inconsistent results. This study aims to analyze the effects of profitability, debt policy, dividend policy, and firm size on firm value in companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ financial statements. The research sample was determined using purposive sampling and consisted of 20 companies with a total of 60 observations. The data were analyzed using multiple linear regression with the aid of SPSS software. The results indicate that profitability (β = 1.305; p < 0.001), dividend policy (β = 0.383; p = 0.012), and firm size (β = 0.879; p < 0.001) have a positive and significant effect on firm value, whereas debt policy (β = –0.065; p = 0.537) does not show a significant effect. Profitability is the variable with the most dominant influence on firm value. Furthermore, the research model explains 59.8% of the variation in firm value, while the remainder is influenced by other factors outside the research model. These findings indicate that investors in the food and beverage subsector tend to place greater emphasis on a firm’s ability to generate profits, distribute dividends, and manage its business scale compared to its level of debt utilization when evaluating firms. Therefore, companies need to prioritize strategies to improve profitability and implement financial policies aimed at increasing firm value. These findings also reinforce the role of financial performance indicators and firm characteristics in determining firm value and provide implications for management and investors in formulating financial strategies to enhance firm value
Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara Agus Bandang; Patricia Yuliani Mambela; Nirwana Nirwana; Haerial Haerial
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6605

Abstract

This research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer's confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers' interest in using e-filing.
Co-Authors Agus Bandang Andi Kusumawati Fadhel Rifkiadli Hartawan Ansar Mahfiza Mahfiza Nirwana Nirwana Nurleni Nurleni Patricia Yuliani Mambela Rahmawati H.S Weney Kanatya Mangopo