Articles
<![CDATA[The Value Relevance of Sustainability Disclosure Quality ]]>
<![CDATA[Aulia Fuad Rahman]]>;
<![CDATA[Desi Tri Kurniawati]]>;
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[Kholilah Kholilah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v8i2.68924
<![CDATA[ In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets. ]]>
<![CDATA[Financial Reporting Quality, Investment Efficiency, and the Role of Indonesian Sharia Stock Index (ISSI) as a Moderating Variable ]]>
<![CDATA[Amilia Rohma]]>;
<![CDATA[Sutrisno T]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science ]]>
Publisher : <![CDATA[Cita Konsultindo Research Center ]]>
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<![CDATA[This study aims to examine the effect of financial reporting quality on investment efficiency and the role of Indonesian Sharia Stock Index (ISSI) as moderating. This study employed Panel Data Regression and Moderated Regression Analysis (MRA). The research population is all sector companies listed on the Indonesia Stock Exchange (IDX), with the exception of financial sector companies. Based on the purposive sampling method, 292 companies were selected as the samples (876 firm-year observations). The result of this study provides empirical evidence that the existence of financial reporting quality can increase investment efficiency (decrease overinvestment and underinvestment) using three proxies of financial reporting quality are discretionary accruals (Kothari et al 2005, discretionary accruals (Kasznik, 1999); and discretionary revenue (McNichols and Stubben, 2008). Besides that, Indonesian Sharia Stock Index (ISSI) plays a role in the positive relationship between financial reporting quality and investment efficiency using the same proxies as Hypothesis 1]]>
<![CDATA[Student Understanding of The Sales and Collection Cycle Audit through the Web-based Learning Implementation ]]>
<![CDATA[Rahman, Aulia Fuad]]>;
<![CDATA[Rusydi, Mohamad Khoiru]]>;
<![CDATA[Wulandari, Putu Prima]]>;
<![CDATA[Kholilah, Kholilah]]>;
<![CDATA[Dewi, Ayu Aryista]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v7i1.17328
<![CDATA[The purpose of this study is to compare student understanding levels before and after the implementation of web-based learning. This research is crucial to maintain the focus of learning media development on CLO achievement, which is the core objective of learning. This qualitative study aims to provide descriptive accounts of the findings of variations in students' scores before and after using web-based learning. Thirty students in the Auditing 2 class were subjected to the implementation of learning at one of the leading universities in East Java, Indonesia. The test consisted of six parts, ICQ, confirmation of accounts receivable, subsequent test, test of detail, accounts receivable working paper, and sales working paper related to the sales and collection cycle. The findings indicate that due to students' active involvement in learning, there is a very large increase in the average student score before and after the web-based learning implementation.]]>
<![CDATA[Menelisik Fraud Laporan Keuangan di Sektor Keuangan: Kajian Terhadap Model S.C.C.O.R.E, Kompetensi Audit Internal, dan Whistleblowing System ]]>
<![CDATA[Nurgupita, Rea Kanaya]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v22i1.21238
<![CDATA[Penelitian ini menguji pengaruh penerapan model S.C.C.O.R.E dan kompetensi audit internal terhadap fraud laporan keuangan, dengan Whistleblowing System sebagai variabel moderasi. Penelitian ini menjawab tujuan penelitian dengan menggunakan regresi logistik dan Moderated Regression Analysis. Penelitian ini menggunakan data sekunder dari 46 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Hasil penelitian menunjukkan tekanan eksternal, target keuangan, kerjasama dengan proyek pemerintah, nature of industry, jumlah gambar dewan direksi, dan audit internal ahli keuangan berpengaruh signifikan terhadap fraud laporan keuangan. Kemudian, Whistleblowing System mampu memoderasi dengan kuat audit internal ahli keuangan terhadap fraud laporan keuangan. Penelitian ini menyarankan mempertimbangkan variabel moderasi lainnya untuk model S.C.C.O.R.E, serta menggunakan mix method untuk pembahasan yang lebih komprehensif.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Pada Pe- Rusahaan Sektor Makanan Dan Minuman Periode 2017-2019) ]]>
<![CDATA[Ahmad Naufal 'Abqory]]>;
<![CDATA[Fuad Rahman, Aulia]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2022.1.2.12
<![CDATA[This research empirically examines the effect of intellectual capital on the value of food and beverage companies, with financial performance as the intervening variable. This research employs a comparative causal quantitative method in which the researcher employs secondary data from the financial reports of food and beverage companies listed on IDX between 2017 and 2019. The result of the data analysis process through the SEMPLS method utilizing warpPLS software reveals that intellectual capital has a significant positive direct effect on the value of the companies, implying that higher intellectual capital increases the value of the company, whilst intellectual capital has a significant negative indirect effect on the value of the companies with financial performance as theintervening variable, suggesting that lower financial performance affected by intellectual capital increase tends to lessen the company's value. Abstrak Penelitian ini secara empiris menguji pengaruh modal kapital pada perusahaan ma- kanan dan minuman terhadap nilai perusahaan tersebut dengan memakai kinerja keuangan sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif kausal komparatif. Peneliti menggunakan data sekunder berupa laporan keuangan tahun 2017-2019 dari perusahaan-perusahaan makanan dan minuman yang sudah terdaftar di BEI. Dari sampel tersebut lalu data diolah dengan metode SEM-PLS, software yang dipakai adalah warpPLS. Hasil dari penelitian menunjukkan bahwa terdapat pengaruh langsung positif dan signifikan dari modal kapital terhadap nilai perusahaan yang mengindikasikan bahwa semakin tinggi modal kapital maka akan meningkatkan nilai dari perusahaan tersebut. Adapun pengaruh tidak langsung dari modal kapital terhadap nilai perusahaan dengan menggunakan kinerja keuangan sebagai mediasi adalah negatif dan signifikan yang berarti semakin rendah kinerja keuangan yang disebabkan oleh semakin tingginya modal kapital maka cenderung dapat menurunkan nilai perusahaan.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Pemberian Opini Audit Going Concern ]]>
<![CDATA[Dila, Firda Rahma]]>;
<![CDATA[Fuad Rahman, Aulia]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2022.1.1.44
<![CDATA[This research aims to empirically prove the effect of financial ratios—including liquidity, activity, solvency, and profitability ratios—as auditors’ consideration in providing going concern audit opinions in the manufacturing sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. This research involves 144 samples of 48 companies selected through purposive sampling and analyzed by logistic regression. The hypothesis testing results reveal that liquidity ratio, activity ratio, and profitability ratio hurt going concern audit opinion, whereas solvency ratio does not affect going concern audit opinion. Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh rasio keuangan—termasuk rasio likuiditas, rasio aktivitas, rasio solvabilitas, dan rasio profitabilitas—sebagai pertimbangan auditor dalam pemberian opini audit going concern pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan 144 sampel yang terdiri dari 48 perusahaan yang dipilih melalui metode purposive sampling dan dianalisis menggunakan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa rasio likuiditas, rasio aktivitas, dan rasio profitabilitas memiliki pengaruh negatif terhadap opini audit going concern sedangkan rasio solvabilitas tidak memiliki pengaruh terhadap opini audit going concern.]]>
<![CDATA[Analisis Perbedaan Kinerja Reksa Dana Syariah Di Era Pandemi Covid-19 (Studi Kasus Reksa Dana Syariah Yang Terdaftar Di Aplikasi Bibit) ]]>
<![CDATA[Hanifah, Rifda]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2023.2.1.114
<![CDATA[this study aims to compare the performance differences of Sharia mutual funds during the Covid-19 pandemic before and during the Covid-19 pandemic and to compare the performance between Sharia mutual funds and similar mutual fund benchmarks during the Covid-19 pandemic. The performance of Sharia mutual funds utilizes the proxy of the value of the Sharpe index. The objects of this study include Sharia fixed-income mutual funds, Sharia stock mutual funds, and Sharia balance mutual funds listed on the Bibit application within the study period from June 2018 until November 2021. The samples involve 18 Sharia mutual funds consisting of 6 Sharia fixed-income mutual funds, 9 Sharia stock mutual funds, and 3 Sharia balance mutual funds. The data are analyzed by the Wilcoxon Signed-Rank Test and the Mann-Whitney U Test utilizing the SPSS 25 software. The study results exhibited an improvement and significant difference in the Sharpe index value of Sharia mutual funds before and during the Covid-19 pandemic, and no significant difference in Sharpe index value on the three types of Sharia mutual funds and their respective benchmarks during the Covid-19 pandemic, proving that sharia mutual funds are a good investment option as they can perform well in bearish economic conditions and compete with other mutual funds in the capital market. Abstrak penelitian ini bertujuan untuk menganalisis perbedaan kinerja reksa dana syariah pada masa pandemi Covid-19 dengan membandingkan kinerja pada masa sebelum dan saat pandemi Covid-19 serta membandingkan kinerja reksa dana syariah dengan kinerja benchmark reksa dana sejenis pada saat pandemi Covid-19. Kinerja reksa dana syariah diproksikan dengan nilai indeks Sharpe. Objek penelitian adalah reksa dana pendapatan tetap syariah, reksa dana saham syariah, dan reksa dana campuran syariah yang terdaftar di apikasi Bibit pada periode penelitian Juni 2018-November 2021. Adapun sampel penelitian adalah 18 reksa dana syariah yang terdiri dari 6 reksa dana pendapatan tetap syariah, 9 reksa dana saham syariah, dan 3 reksa dana campuran syariah. Teknik analisis data yang digunakan adalah Wilcoxon Signed-Rank Test dan Mann-Whitney U Test dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa terdapat peningkatan dan perbedaan signifikan nilai rata-rata indeks Sharpe reksa dana syariah sebelum dan saat pandemi Covid-19 serta tidak terdapat perbedaan signifikan nilai rata-rata indeks Sharpe ketiga jenis reksa dana syariah dengan benchmark masing-masing. Hal ini berarti bahwa reksa dana syariah layak dijadikan opsi investasi dikarenakan mampu berkinerja baik dalam kondisi ekonomi bearish serta mampu bersaing dengan reksa dana lainnya di pasar modal.]]>
<![CDATA[Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71 ]]>
<![CDATA[Farah Zahira Azzahra]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.2.21
<![CDATA[This study aims to determine the relationship between corporate social responsibility disclosures and company performance (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2017-2020). The data analysis technique used in this study is a simple linear regression analysis technique with three tests since the company's performance is represented by three profitability ratios, namely ROA, ROE, and NPM. The number of samples in this study was 44, consisting of 11 mining companies that met the criteria for a period of 4 years. The data used is secondary data, which is analyzed in the form of annual reports. Based on the results of hypothesis testing, it is known that CSR has no impact on firm value, either directly or through financial performance (ROA, ROE, and NPM). Abstrak Penelitian ini bertujuan untuk mengetahui hubungan pengungkapan tanggung jawab sosial perusahaan terhadap kinerja perusahaan (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier sederhana dengan tiga pengujian karena kinerja perusahaan diwakili oleh tiga rasio profitabilitas yaitu ROA, ROE, dan NPM. Jumlah sampel dalam penelitian ini sebanyak 44 sampel yang terdiri dari 11 perusahaan pertambangan yang memenuhi kriteria dengan jangka waktu 4 tahun. Data yang digunakan adalah data sekunder yang menganalisis data berupa laporan tahunan. Berdasarkan hasil pengujian hipotesis diketahui bahwa CSR tidak berpengaruh terhadap nilai perusahaan, baik secara langsung maupun melalui kinerja keuangan (ROA, ROE dan NPM).]]>
<![CDATA[Pengaruh Perputaran Modal Kerja, Profitabilitas, dan Kebijakan Deviden Terhadap Nilai Perusahaan ]]>
<![CDATA[Salsabila, Feby Shafa]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.3.55
<![CDATA[This research aims to determine the effect of working capital turnover, profitability, and dividend policy on firm value. The independent variables used in this research are working capital turnover, which is measured by the working capital turnover ratio (WCT); profitability, which is measured by Return On Asset (ROA); and dividend policy, which is measured by the dividend payout ratio (DPR). The dependent variable used in this research is a firm value measured by Tobin’s q ratio. The population used in this research is basic and chemical industry sector om manufactur company listed on BEI with the observation period of 2016-2020. Based on purposive sampling that fixed before, 106 companies can be able to be the sample. The analytical method used in this research is a hypothesis method called multiple regression analysis with SPSS as tool analysis. The results of this research are: 1) working capital turnover has no significant effect on firm value, 2) Profitability has a significant positive effect on firm value, and 3) dividend policy has a significant positive effect on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja, profitabilitas dan kebijakan dividen terhadap nilai perusahaan. Variabel independen yang digunakan pada penelitian ini adalah perputaran modal kerja yang diukur dengan menggunakan rasio Working Capital Turnover (WCT)), Profitabilitas yang diukur menggunakan Return On Asset (ROA), dan kebijakan dividen yang diukur menggunakan rasio Dividend Payout Ratio (DPR). Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur menggunakan rasio Tobin’s q. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode tahun 2018-2020. Berdasarkan metode purposive sampling yang telah ditetapkan, diperoleh jumlah perusahaan yang memenuhi kriteria sebanyak 106 perusahaan. Adapun metode analisis pada penelitian ini menggunakan pengujian hipotesis yaitu regresi linear berganda dengan alat uji SPSS. Hasil Penelitian menemukan bahwa perputaran modal kerja yang diukur dengan rasio WCT tidak berpengaruh terhadap nilai perusahaan, profitabilitas yang diukur menggunakan rasio ROA berpengaruh signifikan terhadap nilai perusahaan dan kebijakan dividen yang diukur dengan rasio DPR juga berpengaruh signifikan terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Audit Tenure, Auditor Switching, dan Opini Audit terhadap Audit Delay ]]>
<![CDATA[Alba Elma Nabilla]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.4.76
<![CDATA[Although it is required for go-public companies to report their audited financial statements, some companies do not fulfill their responsibility in a timely manner. This study aims to examine the effect of audit tenure, auditor switching, and audit opinion on audit delay. The data, including independent auditor reports obtained from the Indonesian Stock Exchange website (www.idx.co.id), are analyzed by panel data regression. The samples consist of 140 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The results of this study exhibit that audit tenure and auditor switching have a positive effect on audit delay while audit opinion has a negative effect on audit delay. An additional analysis is conducted using binary logistic regression to test the effect of the pandemic on the deadline for submission of financial reports by the decisions of the directors of the Indonesia Stock Exchange in 2020, and the results indicate that audit tenure and auditor switching have no effect on audit delay, but audit opinion has a negative effect on audit delay. Abstract Perusahaan go public wajib untuk melaporkan laporan keuangan yang telah diaudit, namun masih terdapat perusahaan yang belum memenuhi tanggung jawab atas penyampaian laporan keuangan secara tepat waktu. Penelitian ini bertujuan untuk menguji pengaruh audit tenure, auditor switching, dan opini audit terhadap audit delay. Metode penelitian yang digunakan adalah regresi data panel. Data dalam penelitian ini adalah laporan auditor independen yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Penelitian dilakukan menggunakan sampel sebanyak 140 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa audit tenure dan auditor switching berpengaruh positif terhadap audit delay. Sementara itu, opini audit berpengaruh negatif terhadap audit delay. Penelitian tambahan dilakukan dengan menggunakan regresi binary logistik untuk menguji adanya pengaruh pandemi terhadap batas waktu penyampaian laporan keuangan oleh keputusan direksi Bursa Efek Indonesia tahun 2020. Atas penelitian tambahan tersebut menunjukkan bahwa audit tenure dan auditor switching tidak berpengaruh terhadap audit delay, namun opini audit berpengaruh negatif terhadap audit delay.]]>
