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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Jurnal Riset Akuntansi dan Keuangan Jurnal Mantik PERSPEKTIF Methosika: Jurnal Akuntansi dan Keuangan Methodist Proceedings of International Conference on Multidiciplinary Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi International Journal of Economics (IJEC) Madani: Multidisciplinary Scientific Journal Proceeding Of International Conference On Education, Society And Humanity
Azhar Maksum
Faculty Of Economic And Business Universitas Sumateta Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance Anastasia Panjaitan; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1141.pp2331-2335

Abstract

The study aims to determine the effect of corporate social responsibility, corporate characteristic, family ownership, profitabilitas and corporate governance at mining companies listed on BEI. The population of this study is mining companies listed on BEI 2009-2019. Study’s sample were selected by purposive sampling as many as 18 companies. Number of observation used of this study as many as 190 observations. This study to analyze data with help of Partial Least Square (PLS) methode. The result of this study showed that did not effect between corporate social responsibility, corporate characteristic and corporate governance to tax avoidance. But family ownership take negative effect to tax avoidance and profitabilitas take positive effect to tax avoidance.
The Influence of Intellectual Capital on Firm Value with Profitability as Moderating Variables in Real Estate & Property Companies Registered in Indonesia Stock Exchange, 2008-2018 Novia Maheran; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1169.pp2395-2399

Abstract

This study aims to determine and analyze the effect of intellectual capital on firm value with profitability as a moderating variable in real estate & property companies listed on BEI. The population of this study were 30 real estate & property companies listed on the Indonesia Stock Exchange in the period 2008 -2018.The samples were taken by applying saturated sampling technique or census sampling with a total of 330 observations. Data analysis method is secondary data using Eviews. The results of this study prove that simultaneously Intellectual Capital (VACA, VAHU and STVA) have a positive and significant effect on firm value, partially the VACA variable has a significant and significant effect on firm value while VAHU has a positive and insignificant effect and STVA has a negative and insignificant effect. on company value in real estate & property companies listed on the Indonesia Stock Exchange from 2008 to 2018. Meanwhile profitability was not significant in moderating VACA and VAHU, while Profitability was partially significant in moderating STVA to firm value
Analysis of Factors Affecting Taxpayer Compliance with Land and Building Tax for Rural and Urban Tax and How it is Effecting on Receivables Land and Building Tax for Rural and Urban in Karo District Maria Kesumawaty Sitanggang; Azhar Maksum; Murni Daulay
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1219.pp2691-2698

Abstract

This study aims to analyze the factors that affect the compliance of PBB-P2 taxpayers in paying PBB-P2 and how the effect of PBB-P2 taxpayers compliance on PBB-P2 receivables. The population in this study amounted to 115,678 well-known PBB-P2 taxpayers were spread over 17 districts in Karo Regency. The sample selection method used purposive sampling technique, which samples used 249 PBB-P2 taxpayers. The type of data is primary data, which analizing working with SEM technique. This study using Lisrel as the software to resulting number. The results showed that PBB-P2 service, PBB-P2 tax sanctions, PBB-P2 knowledge, PBB-P2 taxpayers awareness, and NJOP PBB-P2 has a positive and significant effect on PBB-P2 taxpayer compliance, and PBB-P2 taxpayer compliance has a positive and significant effect on PBB-P2 receivables.
Pengaruh PAD, SILPA, DAU, DAK dan DBH Terhadap Alokasi Belanja Modal: Studi Kasus Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan Bengkulu periode 2012-2018 Yohannes Cosmas Simbolon; Azhar Maksum; Erwin Abubakar
Jurnal Sains Sosio Humaniora Vol. 4 No. 2 (2020): Volume 4, Nomor 2, Desember 2020
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v4i2.11546

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah(PAD), Selisih Lebih Pembiayaan Anggaran (SiLPA) dan Dana Perimbangan (DAU, DAK dan DBH) terhadap pengalokasian anggaran belanja modal. Selain itu, penelitian ini juga akan menguji variabel pertumbuhan ekonomi yang dijadikan sebagai variabel pemoderasi. Jenis penelitian ini bersifat asosiatif. Populasi dalam penelian ini adalahPemerintahan Kabupaten/Kota di Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan Bengkulu.Pengambilan Sampel dalam penelitian ini menggunakan teknik purposive sampling, maka jumlah sampel penelitian diketahui adalah sebanyak 46Kabupaten/Kota. Penelitian ini dilakukan untuk periode 2012-2018 yaitu 7 tahun maka jumlah observasi dalam penelitian ini adalah 322 obsrevasi. Jenis data yang digunakan adalah data sekunder dan teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel dan Uji moderasi secara Interaksi dengen menggunakan software STATA. Hasil pengujian dalam penelitian ini pada alfa 5% menunjukkan bahwaSiLPA, DAK dan DBH memiliki pengaruh yang positif dan signifikan terhadap pengalokasian anggaran belanja modal. Sedangkan PAD dan DAU tidak terbukti berpengaruh signifikan terhadap pengalokasian anggaran belanja modal pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan Bengkulu. Selain itu, variabel moderasi yang digunakan dalam penelitian ini yaitu pertumbuhan ekonomi terbukti mampu dijadikan sebagai variabel pemoderasi dalam pengaruh PAD dan DAU terhadap pengalokasian anggaran belanja modal. Namun pertumbuhan ekonomi tidak mampu dijadikan variabel moderasi pada pengaruh SiLPA, DAK dan DBH terhadap pengalokasian anggaran belanja modal.
The Effects of Good Corporate Governance and Financial Leverage on Earnings Quality with Book-Tax Differences as Moderation Variables (Study of Manufacturing Companies in the Indonesian Stock Exchange) Lilis Maryasih; Azhar Maksum; Bastari Bastari; Muammar Khadafi
International Conference on Multidisciplinary Research Vol 3, No 2 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v3i2.2698

Abstract

Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia Stock Exchange Nur Ahmadi Bi Rahmani; Azhar Maksum; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.29 KB) | DOI: 10.32535/ijafap.v3i3.950

Abstract

Many cases of investors who experience losses in investing by buying company shares have led to thoughts about what information is actually needed by investors in reducing the possibility of mistakes. The purpose of this research is to find and create the latest model of information that should be conveyed to reduce the occurrence of multi-interpretation of information. The population used is 540 companies listed on the Stock Exchange with the criteria of having active financial and web reports at the time of the study, then the target population becomes 302 with the sampling method using saturated samples then the entire target population is sampled as many as 302 companies. The analysis used is path analysis using the smart PLS tool, The researcher managed to make a finding that at alpha five percent, profitability directly had a positive and significant effect on general corporate information, and stock prices, but not on foward-looking information. General corporate information directly affects the stock price while foward-looking information does not significantly influence the stock price. Indirectly, profitability has a positive and significant effect on stock prices through general corporate information, but not through foward-looking information.
ANALISIS TENTANG PENTINGNYA TANGGUNGJAWAB DAN AKUNTANSI SOSIAL PERUSAHAAN (CORPORATE RESPONSIBILITIES AND SOCIAL ACCOUNTING) Studi Kasus Empiris di Kota Medan Azizul Kholis; Azhar Maksum
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3233.486 KB) | DOI: 10.25105/mraai.v3i2.1853

Abstract

The objective of this study is to explain affecting factors influenced corporate social responsibility importance by Managerial Perception. Based on Stakeholders theory, the study will investigated social responsibility accounting phenomena on busi-ness practices especially in globalization era. Two regressions models are used to analyze the hypothesis testing. Theoretical framework is replicated from Henriques and Sandorsky's (1999). Data were collected by using questionaires which were mailed to 300 companies in Medan city. There were 67 responses of 54 which were completed and hence usable. Sample are 54 (fifty four) companies in Medan City, North Sumatra. The empirical finding showed that Government regulation, Community pressure, envi-ronmental organization pressure and Mass media pressure are significant factors to corporate social responsibility importance and ifs has positive influenced to social Ac-counting. The impfication of this study is Corporate Social Responsibility Accounting is important issued to discussing in Indonesia.Keywords: Corporate, responsibh'ity, social accounting, managerial perception
Analisis Potensi Kebangkrutan: Perbandingan Model Altman dengan Zavgren Wardayani Wardayani; Azhar Maksum
PERSPEKTIF Vol. 9 No. 2 (2020): PERSPEKTIF - July
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v9i2.3946

Abstract

This study is aimed to compare two methods to determine the potential for bankruptcy of the company. The method used is the Altman (Z Score) and Zavgren (Logit Analysis) models. The Z Score model is a method to predict the financial difficulties, where the score value on the Altman Z Score classifies whether a company being bankrupt or not. Zavgren developed bankruptcy prediction model with Logit Analysis which divide bankruptcy classifications. The identification problem in this research are the decline in profits occurred from the end of 2016 until 2018, and the mismatch of the increase in profits to the increase the number of assets in the Cosmetics Company, through the use of secondary data from the Indonesia Stock Exchange of companies with code MRAT, KINO, TCID, dan MBTO. Thus, the financial state of cosmetics companies listed on the Indonesia Stock Exchange (BEI) during the 2016 to2018, according to the Altman Z Score model can be categorized into 2 criteria, they are: Gray Area; MBTO and Sound Area: MRAT, KINO and TCID. Meanwhile, based on the Zavgren model, MRAT, KINO, TCID and MBTO were declared as Sound.
Pengaruh Strategic Management Accounting dalam memediasi Dampak Green Accounting dan Pengendalian Internal terhadap Kinerja Manajerial Ibnu Austrindanney Sina Azhar; Azhar Maksum; Ikhwan Nurhadi
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 6 (2023): Juli
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8169533

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dampak strategi akuntansi manajemen, yang memediasi green accounting dan pengendalian internal terhadap kinerja manajerial. Penelitian ini merupakan jenis penelitian deskriftif kuantitatif untuk menjelaskan fakta tentang fenomena yang dibahas dalam penelitian ini. Kesimpulan dihasilkan berdasarkan data dan fakta yang diperoleh dari responden yang menjadi sampel dalam penelitian ini. Data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data primer menggunakan teknik interview secara langsung kepada responden yang memenuhi kriteria yang sudah di tentukan oleh peneliti.  Data sekunder diperoleh dari dokumen apartemen di kota Medan. Metode pengumpulan data yang digunakan adalah interview dimana yang di wawancarai adalah manajer apartemen hingga karyawan dengan kriteria bekerja minimal 3 tahun bekerja. Populasi dalam penelitian ini adalah seluruh apartemen kelas berbintang tiga, empat dan lima di Kota Medan, minimal sudah berdiri selama 5 tahun terakhir. Purposive sampling adalah metode yang digunakan dalam penelitian ini dengan sampel yang diperoleh sebanyak 64 responden. Hasil penelitian secara parsial menunjukkan green accounting berpengaruh terhadap kinerja manajerial melalui strategic management accounting. Variabel pengendalian internal berpengaruh terhadap kinerja manajerial melalui strategic management accounting. Secara simultan green accounting dan pengendalian internal berpengaruh secara signifikan terhadap kinerja manajerial. Green accounting dan pengendalian internal mempengaruhi kinerja manejerial melalui strategi management accounting.
The Effect of Profitability, Leverage, Liquidity, Free Cash Flow on Company Value with Dividend Policy as Moderating in Basic and Chemical Industrial Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Sinaga, Sara Herda Krisna; Azhar Maksum; Sirojuzilam
International Journal of Economics (IJEC) Vol. 1 No. 2 (2022): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.61 KB) | DOI: 10.55299/ijec.v1i2.252

Abstract

This study aims to examine and analyze the effect of Profitability, Leverage, Liquidity and Free Cash Flow on Firm Value with Dividend Policy as a Moderating Variable. The population in this study were 66 companies in the Basic Industry and Chemical Sector which were listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021, using a purposive sampling technique so that 61 samples were obtained for 5 years with a total of 305 observational data. Methods of data analysis using panel data regression analysis with the help of the Eviews application program. The results of the study show that partially Profitability, Leverage, Liquidity and Free Cash Flow have a positive and significant impact on Firm Value. Meanwhile, Dividend Policy as a moderating variable is unable to moderate the effect of Profitability, Leverage, Liquidity and Free Cash Flow on Firm Value.
Co-Authors Afrah Junita Amlys Syahputra Silalahi Amlys Syahputra Silalahi Anastasia Panjaitan Azizul Kholis Badaruddin Badaruddin Bastari Bastari Bastari Bastari, Bastari Endang Sulistya Rini Erlina Erlina Erlina Erlina Erwin Abubakar Hendri Hermawan Adinugraha Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Iskandar Muda Iskandar Muda Khaira Amalia Fachrudin Lilis Maryasih, Lilis Lubis, Siti Aida Mahrani Maria Kesumawaty Sitanggang Masnul, Mazli Wardhani Muammar Khadafi Muhammad Asrin Jazuli Muhammad Haykal Murni Daulay Naibaho, Pani Romauli Elisabet Ngatemin - Novia Maheran Nur Ahmadi Bi Rahmani Rahmani, Nur Ahmadi Bi Rambe, Prima Aprilyani Riantri Barus, Riantri Rina Br. Bukit Rina Bukit Rizqy Fadhlina Putri Roswitha Bukit Silalahi, Amlys Syahputra Sinaga, Sara Herda Krisna Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra Ulfa Utari Wardayani Wardayani Wardayani, Wardayani Windi Astuti Yeni Absah Yohannes Cosmas Simbolon Zulkarnain Zulkarnain