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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Journal of Economics and Business UBS Langit Biru: Jurnal Ilmiah Aviasi Sustainable : Jurnal Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Journal of Economics and Economic Policy Jurnal Riset Mahasiswa Akuntansi Jurnal Simki Economic Proceeding UMSurabaya Jurnal Akuntan Publik
Tumirin
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation

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Pengaruh Corporate Sustainability Performance (CSP), Good Corporate Governance (GCG) dan Profitabilitas terhadap Nilai Perusahaan Adhawiyah, Robiatul; Tumirin, Tumirin
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/hgq1s823

Abstract

Penelitian ini bertujuan dalam menelaah hubungan nilai perusahaan atau firm value yang tercantum pada Bursa Efek Indonesia (BEI) pada tahun 2024 dengan Corporate Sustainability Performance (CSP), Good Corporate Governance (GCG), serta profitabilitas. Pemilihan sampel penelitian dilakukan dengan menggunakan teknik purposive sampling, yaitu berdasarkan kriteria tertentu yang telah ditetapkan sebelumnya sesuai dengan pendekatan kuantitatif yang digunakan dan tercatat 86 perusahaan yang sesuai kriteria. Laporan keuangan dan sustainability report yang telah diterbitkan di situs resmi perusahaan atau melalui IDX telah menjadi sumber data pada penelitian ini. Corporate Sustainability Performance (CSP) diukur dengan menggunakan Sustainability Disclosure Reporting Index (SDRI). Variabel GCG dievaluasi melalui jumlah dewan komisaris independen serta proporsi kepemilikan institusional. Tobin’s Q telah menjadi proksi dari nilai perusahaan. Regresi linear berganda digunakan untuk menanalisis seluruh data dengan perangkat lunak SPSS sebagai alat bantu. Corporate sustainability performance, kepemilikan institusional, serta dewan komisaris independen, pada penelitian ini memberikan hasil negatif. Sebaliknya, profitabilitas memiliki hasil positif dalam meningkatkan nilai suatu perusahaan
Pengaruh Struktur Kepemilikan, Leverage, dan Modal Intelektual terhadap Integritas Laporan Keuangan Mauludina Aulia Putri; Tumirin Tumirin
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1535

Abstract

This study examines the effect of ownership structure, leverage, and intellectual capital on the integrity of financial statements of companies listed on the Indonesia Stock Exchange during 2023-2024. Using a quantitative explanatory approach, the study analyze secondary data from annual reports selected through purposive sampling. Multiple linear regression analysis with SPSS was applied, supported by descriptive statistics, classical assumption test, t-tests, F-tests, and the coefficient of determination to ensure model reliability. The results indicate that ownership structure and leverage do not significantly affect financial statement integrity, while intellectual capital has a positive and significant effect. Simultaneously, all independent variables significantly influence financial statement integrity, with the model demonstrating strong explanatory power. Although limited by a relatively short observation period and selected variables, this study provides empirical contributions to accounting literature and offers practical insights for management and investors in improving the quality of financial reporting.
PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, UKURAN PERUSAHAAN, ALOKASI PAJAK ANTAR PERIODE, LIKUIDITAS DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA Nur Fauziyah Ubaidikah; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh persistensi laba, struktur modal, ukuran perusahaan, alokasi pajak antar periode, likuiditas, dan pertumbuhan laba terhadap kualitas laba. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel penelitian ini berjumlah 101 sampel yang dipilih berdasarkan teknik purposive sampling. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder berupa laporan keuangan tahunan perusahaan yang lengkap. Hasil penelitian ini menunjukkan bahwavariabel alokasi pajak antar periode dan pertumbuhan laba berpengaruh terhadap kualitas laba, sedangkan persistensi laba, struktur modal, ukuran perusahaan, dan likuiditas tidak berpengaruh terhadap kualitas laba.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP JARAK LAPORAN AUDIT Deasy Afrilia; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT   This study aims to analyze the effect of profitability on the audit report distance, the effect of firm size on the audit report distance and the effect of solvency on the audit report distance. This type of research is quantitative research. The population in this study were LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2019 and were selected using the purposive sampling method. The number of samples in this study were 124 companies. The data collection method in this research is documentation. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis. The test results show that profitability does not have a significant negative effect on the distance of the audit report, the size of the company has a significant negative effect on the distance of the audit report, and Solvency has a significant negative effect on the distance of the audit report. For companies that go public, the company is expected to be responsible and obey the rules that have been set.
Pengaruh Leverage, Growth Opportunity dan Kepemilikan Manajerial Terhadap Konservatisme Akuntansi Maslikhatul Ilmiyah; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

This study aims to test empirically the effect of leverage, growth opportunity, and managerial ownership on accounting conservatism. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2017-2019. This research method is to use quantitative methods using secondary data in the form of corporate financial statements. The sampling method using purposive sampling method so that the sample used 100 samples. The data analysis technique used is multiple linear analysis. The results of this study indicate that leverage has no effect on accounting conservatism, growth opportunity has negative effect on accounting conservatism, and managerial ownership has positive effect on accounting conservatism.Keywords: Accounting; Accounting Conservatism;Growth Opportunity; Leverage; Managerial Ownership.
MANIFESTASI CINTA: MAKNA BIAYA DALAM TRADISI SEDEKAH BUMI DESA KARANGKIRING Devy Rizkita Syafitri; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT   This study aimed to reveal the meaning of cost. The meaning that trying to describe in this study is the meaning of cost that has been sacrificed for an alms earth tradition in the Karangkiring Village. This research uses a qualitative approach. Edmund Husserl’s transcendental phenomenology method is used to be an analysis tools in this study. The paradigm in this study is interpretif paradigm. Interpretif paradigm is a non positivist stream. The informants were be appointed in this study is two people. In term to exploring subject’s consciousness, i did it with bracketing/epoche technique. The meaning of cost that has been sacrificed for alms earth tradition in the Karangkiring Village can be interpreted as a manifestation of love. Manifestation of love in this study was interpreted as a form of love to God and ancestral culture. Keywords                    : Phenomenology; Cost; Matching Concept; Alms Earth Tradition;Karangkiring VillageABSTRAK Penelitian ini bertujuan untuk mengungkap makna dari suatu biaya. Makna yang coba diuraikan adalah makna biaya yang telah dikorbankan untuk kegiatan tradisi berupa sedekah bumi yang ada di Desa Karangkiring dengan menggunakan metode kualitatif. Fenomenologi transendental Edmund Husserl digunakan sebagai alat analisis dalam penelitian ini. Paradigma yang digunakan dalam penelitian ini adalah paradigma interpretif yang merupakan aliran non positivis. Informan dalam penelitian ini ditetapkan sebanyak dua orang. Kesadaran informan dikupas dan digali secara mendalam dengan menggunakan teknik bracketing (epoche). Biaya yang telah dikorbankan untuk kegiatan sedekah bumi dimaknai sebagai bentuk manifestasi cinta. Manifestasi cinta dalam penelitian ini dimaknai sebagai bentuk perwujudan cinta dari masyarakat desa kepada Tuhan dan kebudayaan leluhur. Kata Kunci                  : Fenomenologi, Biaya, Konsep Matching, Tradisi Sedekah Bumi, Desa Karangkiring
Pengaruh Kinerja Lingkungan, Kepemilikan Institusional, dan Ukuran Dewan Direksi Terhadap Carbon Emission Disclosure Nihayatuzzainia Nihayatuzzainia; Tumirin Tumirin
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i1.4837

Abstract

The purpose of this research is to examine how environmental performance, institutional ownership, and board size affect carbon emission disclosure. The research sample consists of 71 companies in the energy, industrial, and agricultural sectors in 2022 listed on the Indonesia Stock Exchange (BEI). Purposive sampling method was used to collect data in this study. The data analysis technique employs multiple linear regression analysis. The results show that environmental performance has a positive effect on carbon emission disclosure, while institutional ownership and board size have do not affect on carbon emission disclosure.
PERSPEKTIF ANALISIS FUNDAMENTAL DALAM MEMPREDIKSI BID-ASK SPREAD SAHAM Wahyu Ramadhani; Tumirin Tumirin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6859

Abstract

The capital market plays an important role in supporting economic growth through the efficient allocation of financial resources. One of the key indicators in assessing market efficiency is the bid-ask spread, which reflects the level of liquidity and information asymmetry among market participants. The context of a company’s fundamental information, such as financial ratios, can serve as a signal that influences investor decisions and risk perceptions toward a stock. This study aims to analyze the effect of fundamental financial ratios consisting of Return on Assets (ROA), Debt to Equity Ratio (DER), and Tobin’s Q on the bid-ask spread in the capital market. The method used is a quantitative approach with multiple linear regression analysis on secondary data from manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020–2024 period. The results indicate that DER does not have a significant effect on the bid-ask spread, while ROA and Tobin’s Q have a significant effect. Simultaneously, the three variables have a significant effect on the bid-ask spread. These findings indicate that fundamental financial ratios can provide important signals for investors in assessing risk and stock trading efficiency in the capital market.
Co-Authors Adhawiyah, Robiatul Afifatul Amaliyah Ahim Abdurahim Ahmad Djalaluddin Aji Dedi Mularwaman Amanda Aprilia Firdaus Anwar Hariyono Ari Kamayanti Asfi Manzilati Aska, Ara Faridah Nur Sausan Bambang Haryadi Berliana Nur Maulida Darti Djuharni Deasy Afrilia Desy Trias Anggraeni Devy Rizkita Syafitri Djoko Soelistya Driana Leniwati Eka Prastiawati Eva Desembrianita Fadilah, Annisaul Fadjar Setiyo Anggraeni Febrianti, Luthfia Fidela Nuzul Azmi Ghoni, Jakfar Akbar Ghoni Habibatul Ma’shumah Hanif Mauludin Hari Kurniawanto Hilda Rodhotul Ainiyah Ikadianti, Nabila Imawan, Zidane Indah Cholifah Indah Sulistyowati Indra Gita Anugrah Irine Mahardhika Putri Krishnawati, Wenti Lisda Nursanti Lutfillah, Novrida Marwan Daud, Mayang Maslikhatul Ilmiyah Mauludina Aulia Putri Moch. Bukhori Muslim Mohammad Ilham Galang Pratama Mohammad Tajuddin Mu'minatus Sholichah Mufida, Eva Layla Muhammad Aufa Mujaddid, Abdullah Mutiara Islamy Putri Muzakki, Muhammad Alfian Syahrul Neny Jayanti Nicma, Hanifa Ainun Nihayatuzzainia Nihayatuzzainia Nur Fauziyah Ubaidikah Nur Rohmawati Nyimas Wardatul Afiqoh Octaviana Dian Ayuningrum Prananda, Windi Pratiwi, Nabila Dwi Putri, Mauludina Aulia Rahman, Diaur Rama Rachman Tarnaba Ratih Silvirianiti Retno Wulandari Rizal Nasrullah Al Abbas Rizal Yaya Santi, Ermita Eri Septian Dwi Permana Putra Shobrina Al Alifah Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Suwandi Suwandi Suwandi Suwandi Suwarno Suwarno Syaiful . Syaiful Ukamah Tarnaba, Rama Rachman Umaimah Umaimah Umaimah, Umaimah Umam, Rifki Khairul Virginia Nur Rahmanti Wahyu Ramadhani Warisqia Dwi Yuli Lestari Yonastio Danar Widhiadi Yusnita Maulidya Rahmah Zidane Imawan