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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan eCo-Buss Balance : Jurnal Akuntansi dan Manajemen Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) AKSIOMA : Jurnal Manajemen Enrichment: Journal of Multidisciplinary Research and Development Manajemen : Jurnal Ekonomi Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Simki Economic Jurnal Abdimas Mahakam
Muhammad Iqbal Pribadi
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Kalimantan Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Social Sciences Other

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Pengaruh communication dan opportunistic behavior control terhadap trust dan dampaknya pada customer loyalty Lorine Kalista Noor; Vera Anitra; Nur Endah Ramayanti; Hudyah Astuti Sudirman; Muhammad Iqbal Pribadi; Anang Zhikri Ananta
AKUNTABEL Vol 19, No 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.912 KB) | DOI: 10.30872/jakt.v19i4.12276

Abstract

Tujuan penelitian ini untuk Menguji dan membuktikan serta menganalisis pengaruh shared values, communication, opportunistic behavior control, terhadap trust serta dampaknya terhadap customer loyalty pada sistem e- commerce. Model yang digunakan untuk menganalisis data dalam penelitian ini adalah Structural Equation Modeling (SEM). Variabel penelitian adalah Communication (X1), Opportunistic Behavior Control (X2), Trust (Y) dan Customer Loyalty (Z). Populasi penelitian adalah orang yang menggunakan Shopee di Samarinda, dengan jumlah sampel yang sudah ditentukan dengan menggunakan teknik purposive sampling sebanyak 130 responden. Berdasarkan hasil pengujian dapat ditarik kesimpulan bahwa communication dan opportunistic behavior control berpengaruh positif signifikan terhadap trust dan trust berpengaruh positif dan signifikan terhdap customer loyalty pelanggan shopee di Samarinda terbukti dan dapat diterima kebenarannya.
Pengaruh Keberagaman Gender Dewan Direksi dan Ukuran Dewan Direksi terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Atikah Rahmawati; Rahman Anshari; Muhammad Iqbal Pribadi
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 1 (2025): : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i1.5339

Abstract

Purpose. This study aims to determine the influence of gender diversity on the board of directors and the size of the board of directors on the quality of financial reporting in the Health Sector. Methods. This study uses the population of health sector companies listed on the Indonesia Stock Exchange during the period 2014-2023. Through the purposive sampling method, 106 observation data (firm-year) were obtained from companies that published annual reports during the period and compiled financial statements in rupiah. Furthermore, the data were further selected by excluding years in which the company exhibited negative profit management practices, in order to meet the criteria of this study. The data analysis technique used in this study is multiple linear regression analysis supported by hypothesis testing, descriptive statistics and classical assumption tests. Findings. The results of the hypothesis test show that gender diversity in the board of directors has a significant effect on the quality of financial reporting. And the size of the board of directors does not have a significant influence on the quality of financial reporting. Implication. The implications of this study show that gender diversity on the board of directors can be an effective strategy in improving the transparency and quality of financial reporting, especially in the health sector. Therefore, companies are advised to consider gender representation in the preparation of the board of directors structure to strengthen corporate governance.
Pengaruh Pertumbuhan Perusahaan dan Likuiditas terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar dalam Indeks High Dividend 20 Mutiara Dewi; Muhammad Iqbal Pribadi; Sri Wahyuni Jamal
Jurnal Simki Economic Vol 8 No 2 (2025): Volume 8 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i2.1297

Abstract

The purpose of this study is to examine how dividend policy for businesses listed on the Indonesia Stock Exchange High Dividend Index 20 is affected by company growth and liquidity between 2018 and 2023. This study uses the dividend payout ratio to measure dividend policy, asset growth to measure company growth, and current ratio to analyze liquidity. This study uses a quantitative methodology with panel data regression. The sample includes 192 research data points from 32 purposefully selected organizations. The findings indicate that companies with rapid growth prefer to retain earnings to finance expansion, and this has a negative and significant impact on dividend policy. However, liquidity has a beneficial and significant impact on dividend policy, indicating that businesses with high levels of liquidity are more prepared to pay dividends regularly. The findings of the study indicate that dividend policy is significantly affected by company growth and liquidity.
Pengembangan Pencatatan Akuntansi Berbasis IT bagi BUMDes Permata Desa Loa Duri Ulu Fenty Fauziah; Bun Yamin; Arbansyah Arbansyah; Azi Nur Rahmasita; Muhammad Iqbal Pribadi
Jurnal Abdimas Mahakam Vol. 6 No. 02 (2022): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v6i02.1504

Abstract

Sejak diterbitkannya Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan professional, maka dibentuklah usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) yang diharapkan menjadi cikal bakal penggerak perekonomian desa dan meningkatkan usaha masyarakat dengan cara memaksimalkan pengembangan potensi desa yang ada. Desa Loa Duri Ulu merupakan desa yang berada di kecamatan Loa Janan Kabupaten Kutai Kartanegara Provinsi Kalimantan Timur memiliki potensi ekonomi yang besar, akan tetapi pengelolaan keuangan dan penyajian laporan keuangan belum dilaksanakan dengan baik. Sumber Daya Manusia (SDM) yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes belum memadai. Selain itu pandemic covid 19 menjadikan setiap kegiatan tatap muka dikurangi dan kegiatan dilakukan dengan bantuan teknologi. Untuk itu dosen melakukan kewajiban tridharma perguruan tinggi, melalui pengabdian kepada masyarakat dengan mencari solusi dari permasalahan tersebut. Kegiatan pengabdian dilaksanakan dengan membuat program sederhana berbasis IT, memberikan pelatihan dan pendampingan tentang laporan keuangan berbasis IT yang awalnya dilakukan manual kepada pengelola BUMDes Permata Desa Loa Duri Ulu sebagai mitra binaan, sampai mereka benar benar memahami cara menjalankan program menyajikan laporan keuangan. Output kegiatan ini diharapkan pengelola BUMDes mumpuni dalam mengelola dan menyajikan laporan keuangan sesuai standar akuntansi keuangan, sehingga akan berdampak pada pengambilan keputusan menejerial yang tepat.
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE  TERHADAP FINANCIAL DISTRESS MODE ALTMAN Z-SCORE PADA SEKTOR CONSUMER CYCLICALS DI INDONESIA Nur Isnaini Azyyati; Muhammad Iqbal Pribadi; Rahman Anshari
Manajemen: Jurnal Ekonomi Vol. 7 No. 2 (2025): Manajemen : Jurnal Ekonomi (Special Issue)
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/kjtq1b56

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh ukuran perusahaan dan leverage terhadap risiko Financial Distress pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Dalam penelitian ini, Financial Distress diukur menggunakan model Altman Z-Score, yang merupakan alat prediksi kebangkrutan berbasis rasio keuangan. Sampel yang digunakan sebanyak 101 perusahaan selama tiga tahun pengamatan, menghasilkan total 303 observasi. Metode penelitian ini bersifat kuantitatif dengan pendekatan regresi data panel. Setelah melalui uji Chow dan Hausman, model Random Effect Model (REM) dipilih sebagai model terbaik. Hasil estimasi menunjukkan bahwa ukuran perusahaan dan leverage memiliki pengaruh negatif signifikan terhadap nilai Z-Score, yang berarti semakin besar ukuran perusahaan dan semakin tinggi tingkat utang (leverage), maka semakin besar kemungkinan perusahaan mengalami Financial Distress. Temuan ini sejalan dengan teori Moral Hazard, yang menyatakan bahwa perusahaan besar rentan terhadap pengelolaan yang tidak efektif, serta Trade-off Theory yang menyatakan bahwa leverage yang tinggi meningkatkan risiko kebangkrutan. Studi ini menekankan pentingnya efisiensi dalam pengelolaan aset dan pengendalian struktur modal. Oleh karena itu, disarankan agar perusahaan mengelola ukuran operasional secara optimal dan menjaga proporsi utang terhadap ekuitas dalam batas yang wajar, serta meningkatkan pengawasan keuangan internal guna menjaga kesehatan finansial dan mengurangi potensi distress. Temuan ini memberikan kontribusi penting bagi manajemen, investor, regulator, dan akademisi dalam memahami dinamika risiko keuangan di sektor consumer cyclicals
THE EFFECT OF PROFITABILITY AND LEVERAGE ON FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE MODEL: EVIDENCE FROM THE CONSUMER CYCLICALS SECTOR IN INDONESIA Ummu Sulaim Hasanah; Muhammad Iqbal Pribadi; Rahman Anshari
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/tkvc4594

Abstract

This study aims to examine the effect of profitability and leverage on financial distress using the Altman Z-Score model in the consumer cyclicals sector in Indonesia for the 2021–2023 period. This research employs a quantitative approach with a causal-explanatory method. The population consists of 166 companies listed on the Indonesia Stock Exchange (IDX), with 101 companies selected as samples through purposive sampling based on specific criteria. The data used in this study are secondary data obtained from the companies’ financial reports. Profitability is measured by Return on Assets (ROA), leverage is measured by Debt to Equity Ratio (DER), and financial distress is measured using the Altman Z-Score. The analytical technique applied in this study is panel data regression using STATA 17 software. The results show that partially, profitability has a positive and significant effect on financial distress, while leverage has a negative and significant effect on financial distress.
Pengaruh Keahlian Komite Audit Dan Ukuran Komite Audit Terhadap Kualitas Pelaporan Keuangan di Sektor Infrastruktur Diki Wahyudi; Rahman Anshari; Muhammad Iqbal Pribadi
AKSIOMA : Jurnal Manajemen Vol 4 No 2 (2025): AKSIOMA : Jurnal Manajemen [Agustus-Januari 2025]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/8gfkc318

Abstract

Companies operating in the infrastructure industry will be the focus of this research, which seeks to determine how audit committee size and competence affect the reliability of financial reports. The reliability and accuracy of a company's financial reports is an important indicator of its honesty and responsibility. An important aspect of good corporate governance is the audit committee's responsibility to monitor the accuracy of financial reports. Participants in the research are infrastructure companies that will be listed on the IDX in the years 2020–2023. The purposive sampling strategy was used to choose a sample of 112 data points for examination in research using multiple linear regression using SPSS. While the research found that audit committee expertise much reduces financial reporting quality, it found that audit committee size greatly improves it.
Determining the Dominant Variable in Budgeting on Performance Effectiveness / PT (Persero) Indra Karya All Branches in Indonesia Abdul Halim; Muhammad Iqbal Pribadi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.78

Abstract

This study aims to determine and analyze among the variables: 1) participation in budget preparation, 2) clarity of budget targets, 3) budget feedback, 4) budget evaluation, and 5) level of budget difficulty, which variables have a dominant influence in budgeting on the effectiveness of the performance of PT (Persero) Indra Karya all branches in Indonesia. Using saturated sampling techniques, 41 branch managers of PT (Persero) Indra Karya were obtained throughout Indonesia. Primary data related to research variables were obtained by sending questionnaires directly to respondents via google form. It was further analyzed using multiple linear regression. However, it was previously tested: validity, reliability, linearity, model feasibility, and classical assumption tests include: multicollinearity, heteroscedasticity, normality. The hypothesis was tested using a t-test, The results of this study proved that among the variables: 1) participation in budget preparation, 2) clarity of budget goals, 3) budget feedback, 4) budget evaluation, and 5) budget difficulty; So the variable of participation in budgeting has a significant positive dominant effect in budgeting on the effectiveness of company performance. This is indicated by the value of the regression coefficient is the largest among other variables.
Pengaruh Kecukupan Modal dan Risiko Kredit terhadap Stabilitas Bank di Indonesia Qisthina Dwi Rantikasari; Muhammad Iqbal Pribadi; Sri Wahyuni Jamal
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.4081

Abstract

Selama periode 2020-2024, penyaluran kredit perbankan di Indonesia terus tumbuh, namun pertumbuhan tersebut berpotensi memunculkan risiko yang dapat mengganggu stabilitas perbankan apabila tidak diimbangi dengan kecukupan modal serta pengelolaan risiko kredit yang memadai. Studi ini dilakukan untuk menguji bagaimana pengaruh dari kecukupan modal serta risiko kredit terhadap stabilitas bank umum (konvensional), syari’ah, dan bank pembangunan daerah (BPD) tercatat di Bursa Efek Indonesia dan menjadi anggota pada Asosiasi Bank Pembangunan Daerah sepanjang tahun 2020-2024, dengan model Z-Score digunakan sebagai alat ukur stabilitas. Penelitian ini menerapkan pendekatan jenis kuantitatif dengan menggunakan data sekunder yang didapatkan dari situs resmi masing-masing perusahaan. Sebanyak 53 perusahaan perbankan menjadi sampel penelitian sepanjang periode 2020-2024, menghasilkan 265 data observasi yang tersaring melalui teknik non-probability sampling. Data sampel dianalisis menggunakan regresi data panel, yaitu random effect model. Temuan penelitian mengungkapkan bahwa kecukupan modal, yang proksikan dengan capital adequacy ratio, memiliki pengaruh positif signifikan terhadap stabilitas bank, sementara risiko kredit yang diproksikan dengan rasio non performing loan dan non performing financing memiliki pengaruh negatif dan signifikan terhadap stabilitas bank.
Pengaruh Independensi Komite Audit Dan Ukuran Komite Audit Terhadap Kualitas Pelaporan Keuangan Disektor Infrastruktur Nur Aprilia Putri; Rahman Anshari; Muhammad Iqbal Pribadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.832

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi komite audit dan ukuran komite audit terhadap kualitas pelaporan keuangan pada perusahaan-perusahaan di sektor infrastruktur. kualitas pelaporan keuangan merupakan aspek krusial yang mencerminkan transparansi dan akuntabilitas suatu entitas. Komite audit sebagai bagian dari tata kelola perusahaan, memegang peranan penting dalam mengawasi proses pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan pada sektor infrastruktur yang terdaftar di Bursa Efek Indoneisa (BEI) periode 2020-2023. Sampel ditentukan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 116 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan banhwa: (1) independensi komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan; dan (2) ukuran komite audit berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan. This study aims to analyze the effect of audit committee independence and audit committee size on finacial reporting quality in companies in the infrastructure sector. Financial reporting quality in a crucial aspect that reflects the transparency and accountability of an entity. The audit committee, as part of corporate governance, plays an important role in overseeing the financial reporting process. The population in this study consists of companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) fpr the period 2020-2023. The sampel was determined using purposive sampling with a sampel size of 116 data. The data analysis technique used was multiple linear regression analysis using IBM SPSS software. The result of this study indicate that: (1) the independence of athe audit committee does not significantly affect the quality of financial reporting; and (2) the size of the audit committee has a positive and significant effect on the quality of financial reporting
Co-Authors Abdul Halim Anang Zhikri Ananta Anshari, Rahman Arbansyah Arbansyah Atikah Rahmawati Azi Nur Rahmasita Bun Yamin Diki Wahyudi Fenty Fauziah Hudyah Astuti Sudirman Lorine Kalista Noor Mutiara Dewi Nur Aprilia Putri Nur Endah Ramayanti Nur Isnaini Azyyati Qisthina Dwi Rantikasari Sri Wahyuni Jamal Ummu Sulaim Hasanah Vera Anitra