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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 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 Harmoni Economics: International Journal of Economics and Accounting
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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ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA APARAT PENGAWAS INTERNAL PEMERINTAH DENGAN STRES KERJASEBAGAI VARIABEL MODERATING PADA INSPEKTORAT KABUPATEN HUMBANG HASUNDUTAN Naibaho, Pani Romauli Elisabet; Maksum, Azhar
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyzing factors affecting performance of the APIP (Government Internal Supervisory Apparatus) at the Humbang Hasundutan Regency, using workplace stress as a moderating variable. The causal research which aims to identify the influence of independent variables on the dependent variable by analyzing and processing data in the form of numbers. The sample in this research was the Government Internal Supervisory Apparatus (APIP) of Humbang Hasundutan Regency, numbering 54 people. The results in this study show that the competency (Variable X1) has a positive and significant effect on the APIP performance (Variable Y). The results in this study show that the motivation variable as educational background as X3 has a positive and significant effect on the APIP performance variable Y. The results in this study show that the independence variable as between competency (Variables X1), motivation (variable X2), educational background (Variable X3), independence (variable X4), with APIP performance (Variable Z) at the Inspectorate of Humbang Hasundutan Regency.
Working Capital Training and Preparation of Business Cash Projections for Titi Putih Village Community, Lima Puluh Pesisir District, Batubara Regency, North Sumatra Muda, Iskandar; Maksum, Azhar; Azhar, Ibnu Austrindanney Sina; Astuti, Windi
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10212

Abstract

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.
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 | 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.
THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020 Utari, Ulfa; Maksum, Azhar; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.172

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province
THE INFLUENCE OF INDEPENDENCE, INTEGRITY, AUDITOR EXPERIENCE, AND AUDIT FEES ON THE ABILITY TO DETECT CREATIVE ACCOUNTING PRACTICES Lubis, Siti Aida Mahrani; Azhar Maksum; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1277

Abstract

The ability to detect creative accounting practices is the skill possessed by auditors to detect financial number games including earnings management in financial reports. This research aims to test and analyze the influence of Independence, Integrity, Auditor Experience and Audit Fees on the Ability to Detect Creative Accounting Practices partially and simultaneously. The population of this research is the auditors of the Medan City Public Accounting Office. The data collection technique used in this research was conducting a field survey, namely by distributing questionnaires. The data used is primary data obtained by administering 90 questionnaires. From the results of distributing questionnaires and collecting them again, the amount of data processed was 80 questionnaires. Determination of the sample using the saturated sample technique. The research design developed was multiple linear regression analysis. The data collected by researchers was processed using the SPSS application. The research results show that Independence, Integrity, Auditor Experience, and Audit Fees partially influence the Ability to Detect Creative Accounting Practices. In addition, the variables independence, integrity, auditor experience, and audit fees influence the ability to detect creative accounting practices simultaneously.
The Influence Green Accounting, Environmental Performance, and Company Size on Financial Performance with CSR Moderation in Indonesian Stock-Listed Mining Companies Yolanda Agustina Ananta; Azhar Maksum; Erlina Erlina
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.442

Abstract

This study aims to analyze the influence of green accounting, environmental performance, and firm size on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. The research sample was determined using a purposive sampling method, resulting in 17 companies with a total of 102 observations. Data analysis was conducted using panel data regression. The findings indicate that green accounting has a positive effect on financial performance, environmental performance has a positive effect on financial performance, and firm size also positively influences financial performance. However, Corporate Social Responsibility (CSR) does not moderate the influence of green accounting on financial performance. CSR also does not moderate the relationship between environmental performance and financial performance. Conversely, CSR is found to moderate the effect of firm size on financial performance.
Effect of Good Corporate Governance on Mining Firm Financial Performance: Company Size Moderation, Indonesia 2021–2024 Siti Nurmala Lubis; Azhar Maksum; Keulana Erwin
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.459

Abstract

A company's financial performance is a key indicator in assessing management's success in managing company resources and creating shareholder value. This study aims to analyze the influence of Good Corporate Governance mechanisms, as proxied by the size of the board of commissioners, the board of directors, the audit committee, and institutional ownership, on company financial performance, and to examine the role of company size as a moderating variable. The population in this study was mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Based on purposive sampling criteria, a sample of 36 companies was obtained, with a total of 112 observations. The data used were secondary data, and the analytical method employed was panel data regression with a fixed effects model and moderation analysis. The results showed that the size of the board of commissioners had a positive and significant effect on financial performance, while the size of the board of directors, the audit committee, and institutional ownership did not significantly influence financial performance. Furthermore, company size did not moderate the effect of the size of the board of commissioners, the board of directors, the audit committee, and institutional ownership on financial performance.
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 and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, ACTIVITY RATIOS AND AUDIT COMMITTEE ON PROFIT GROWTH WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE IN AUTOMOTIVE AND COMPONENT COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) FOR THE PERIOD Boy Baba Raja Sihaloho; Azhar Maksum; Keulana Erwin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, activity ratios, and audit committee on profit growth, with managerial ownership as a moderating variable in automotive and component companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Profit growth is an important indicator in assessing company performance and sustainability, particularly in the automotive industry, which faces dynamic economic conditions and intense competition. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population of this study includes all automotive and component companies listed on the IDX, with samples selected using purposive sampling techniques. Data analysis is conducted using Moderated Regression Analysis (MRA) to examine the direct effects of independent variables on profit growth as well as the moderating role of managerial ownership. The results of the study indicate that profitability, leverage, and activity ratios have a significant positive effect on profit growth. Furthermore, liquidity and audit committee involvement have no significant effect on profit growth. Managerial ownership has a significant negative effect on profit growth. Additionally, managerial ownership was found to be unable to strengthen the relationship between these financial variables and profit growth. These findings indicate that management’s involvement in stock ownership can enhance the effectiveness of corporate management and drive more sustainable profit growth. This study is expected to provide a theoretical contribution to the development of corporate finance research and serve as practical guidance for management, investors, and stakeholders in decision-making.
Co-Authors Afrah Junita Amlys Syahputra Silalahi Amlys Syahputra Silalahi Anastasia Panjaitan Azizul Kholis Badaruddin Badaruddin Bastari Bastari Bastari Bastari, Bastari Boy Baba Raja Sihaloho Endang Sulistya Rini Erlina Erlina Erlina Erlina Erwin Abubakar Hendri Hermawan Adinugraha Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Iskandar Muda Iskandar Muda Keulana Erwin 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 Rambe, Prima Aprilyani Riantri Barus, Riantri Rina Br. Bukit Rina Bukit Rizqy Fadhlina Putri Roswitha Bukit Sinaga, Sara Herda Krisna Siregar, Narumondang Bulan Sirojuzilam Hasyim Siti Nurmala Lubis Situmeang, Chandra Ulfa Utari Wardayani Wardayani Wardayani, Wardayani Windi Astuti Yeni Absah Yohannes Cosmas Simbolon Yolanda Agustina Ananta Zulkarnain Zulkarnain