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All Journal Jurnal Ekonomi The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal RAK (Riset Akuntansi Keuangan)
Zirman Zirman, Zirman
Riau University
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, CEO TENURE, DAN FIRM AGE TERHADAP NILAI PERUSAHAAN : THE EFFECT OF DIVIDEND POLICY, DEBT POLICY, CEO TENURE, AND FIRM AGE ON FIRM VALUE Amanda, Serly; Zirman, Zirman; Hariyani, Eka
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.548-564

Abstract

Competition in the business world is increasing, this encourages every company to improve its performance and quality in order to survive in competition in the business world to get the best value for the company. This research aims to examine and analyze the effect of dividend policy, debt policy, CEO tenure, and firm age on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method. The population in this research is the KOMPAS 100 index companies which are consistently listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 52 companies. The sample selection in this research used the purposive sampling method. The samples selected in this research was 35 companies selected based on predetermined criteria with a period of 5 years so that a total of 175 data were obtained. The data analysis method used in this research uses WarpPLS 7.0. The research results showed that dividend policy, debt policy, and CEO tenure has an effect on firm value. Meanwhile, firm age has no effect on firm value. These findings suggest that companies seeking to enhance their value should focus on optimizing dividend and debt policies and consider the role of CEO tenure in strategic planning. These results also provide insights for stakeholders and policymakers in formulating strategies to support company growth and stability in a competitive market.
CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD Hariyani, Eka; Zirman, Zirman; Basri, Yesi Mutia; Indriani, Sri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.467-482

Abstract

This study examines the relationship between capital structure, market performance, and financial outcomes, while evaluating the moderating role of female board participation and the mediating role of market valuation. Using a quantitative approach with PLS-SEM on cross-sectional data from Kompas100-listed companies, the findings show that capital structure has no significant effect on financial performance or market valuation—contradicting traditional trade-off and signaling theories in an emerging market context. In contrast, market performance significantly influences financial outcomes, highlighting the importance of investor perception. Female board presence strengthens the impact of capital structure on market performance, supporting the upper echelon theory regarding leadership diversity. However, market performance does not mediate the link between capital structure and financial outcomes. These results suggest that financial decisions are shaped by external perceptions and firm context rather than following a linear pattern. Practically, firms are advised to adopt context-aware financing strategies, enhance transparency, and support inclusive governance for sustainable value creation.
MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI: EARNING MANAGEMENT, DIVIDEND POLICY AND CORPORATE VALUE: THE ROLE OF TAX PLANNING AS MODERATION Nasution, Dumex Bahari; Zirman, Zirman; Odiatma, Fajar; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.294-301

Abstract

This study analyzes earnings management and dividend policy's effect on business value, then tests tax planning as moderation. This study's population is raw material producing companies registered on the Indonesia Stock Exchange for 2018-2020, hence a purposive sample of 25 companies was used. Data processing with regression reveals earnings management affects firm value, dividend policy affects firm value, tax planning cannot moderate the effect of earnings management on firm value, but it can reduce the effect of dividend policy on firm value
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS: THE EFFECT OF EARNING MANAGEMENT AND TAX PLANNING ON COMPANY VALUE: THE MODERATION ROLE OF PROFITABILITY Angelisa, Ellen; Zirman, Zirman; Odiatma, Fajar; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.103-116

Abstract

This study's objective is to analyze the effect of earnings management and tax planning on the company's value, with profitability serving as a moderating variableIn this survey, the population is the manufacturing business that was listed on the Indonesia Stock Exchange between 2018 and 2020. 210 companies provided samples to us via a purposeful sampling technique. The study of data through multiple regression demonstrates that the management of earnings has no impact on business value. Tax planning, though, has an impact on corporate value. Profitability cannot moderate the effect of earnings management on firm value but profitability can moderate the effect of tax planning on firm value, this is because if the company is able to generate high profits then managers will try to do a good job of tax planning
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN: DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING Nadra, Duhan; Zirman, Zirman; Supriono, Supriono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.207-218

Abstract

The aim of this research is to examine and assess the connection between timely financial reporting and profitability, size of company, leverage, audit opinion, and outsider ownership. Companies in the mining sector that were traded on the Indonesia Stock Exchange between 2017-2019 make up the study's sample. 42 data from three years of observation were included in the research sample, which was selected intentionally. Utilizing logistic models, regression analysis is performed. The results of the research indicate that the timing of financial reporting is affected by profitability, business size, and audit opinions. However, leverage has no effect on how quickly financial reports are made.
Co-Authors Al Azhar A Amanda, Serly Angelisa, Ellen Anriva, Yasya Dwi Ariza, Dzihni Azalia, Rahmanita BR Panggabean, Risa Mewanda Daratika, Duma Devi Safitri Edfan Darlis Eka Hariyani Eka, Lestari fitri Mardiana Gultom, Calvin Pembri Mandasari, Gusrina Putri Matheus, Evan Meilda Wiguna Mudinillah, Adam Nadra, Duhan Nasution, Dumex Bahari Nizar Zulmi Odiatma, Fajar R. Muhammad Rozi R. Rusli Rheny Afriana Hanif Rofika Rofika, Rofika Sri Indriani Supriono Supriono Yena Repwita, Yena Repwita Yesi Mutia Basri Yohannes, Silaban Ferdiansyah Yundari, Yundari Zarefar, Arumega