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All Journal AKUNTANSI DEWANTARA KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi KOLONI Balance : Media Informasi Akuntansi dan Keuangan Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya
Tatik Zulaika
Universitas Palangka Raya
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA Elmi Elmi; Tatik Zulaika; Leliana Maria Angela
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.11 KB)

Abstract

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Wardatul Janah; Tatik Zulaika; Leliana Maria Angela
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13706

Abstract

Abstract. The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a statistical analysis method whose calculations were carried out using SPSS version 25. The statistical tests used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test (statistical t test), simultaneous test (statistical F test), and coefficient of determination test (R2). Based on the results of the partial test, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality. Keywords: prudence, operating cycle, gender diversity, default risk, and earnings quality
PENGARUH FINANCIAL LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Kristin Natalin; Tatik Zulaika; Rosel Rosel
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.276 KB) | DOI: 10.52300/blnc.v14i1.8553

Abstract

The purpose of this research is to find out how much influence financial leverage on tax avoidance with Kepemilikan Manajerial as a moderating variable. The object of research used in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sample selection method uses purposive sampling. The number of samples in this study were 68 samples from 17 companies that fit the sample criteria. Hypothesis testing is done by using moderated Regression analysis processed using SPSS software version 24. The results of this study indicate that financial leverage has a positive effect on tax avoidance. and kepemilikan manajerial reinforces the negative effect of financial leverage on tax avoidance
PENGARUH ROLE STRESS, EMOTIONAL INTELLIGENCE, DAN ASPEK PSYCHOLOGICAL WELL-BEING TERHADAP KINERJA AUDITOR Hendi Prasetyo; Tatik Zulaika; Maureen Marsenn
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.591 KB) | DOI: 10.52300/blnc.v15i1.8602

Abstract

The purpose of this study was to examine Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects on Auditor Performance at BPK KalTeng. The data used in this study are primary data. Respondents in this study were 68 employees. The method of collecting data in this study using a questionnaire. This research shows that Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects have an effect on Auditor Performance.
Revaluasi Aset Tetap: Accounting Background, Fixed Assets Intensity, Liquidity Hanna Grahitha Septia; Tatik Zulaika; M. Ichsan Diarsyad; Darmae Nasir
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1086

Abstract

The purpose of this paper was to examine the effect of Accounting Background, Fixed Assets Intensity, and Liquidity of Fixed Asset Revaluation. The research method used in this paper is quatitative research. The sampling technique in this study used purposive sampling. The data used in this paper is secondary data in the form of documentation, namely data obtained from company year reports on the Indonesia stock exchange during the 2019-2021 period. The number of samples used in this study were 142 service companies listed on the Indonesian stock exchange in 2019-2021. Then the data that has been obtained was tested by logistic regression analysis using the SPSS version 26 application tool. The results of this study indicate that the Fixed Assets Intensity have a effect on the revaluation of Fixed Assets. Meanwhile, Accounting Background and Liquidity has no effect on the revaluation of Fixed Assets. Keywords: Accounting Background, Fixed Assets Intensity, Liquidity, Fixed Asset Revaluation
Analysis of Village Income and Over Budget Calculation (SiLPA) Against Village Expenditures (Empirical Study of Villages in Katingan Regency 2016 - 2017 Period) Efi Susanti; Tatik Zulaika; Oktobria Y. Asi
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 6 No. 1 (2020): GROWTH : Journal Magister Ilmu Ekonomi Universitas Palangka Raya
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v6i1.4375

Abstract

The purpose of this study is to determine the effect of Village Income and SiLPA on Village Expenditure partially or simultaneously. Hypothesis testing in this study uses panel data regression analysis method with coefficient of determination test, f test, and t test. The results of this study indicate that the partial test results, Village Income has a significant positive effect. Simultaneous test results Village Income and Silpa together have a significant effect on Village Expenditure. In conclusion, from this coefficient is that the relative contribution given by the combination of Village Income and SiLPA variables to Village Expenditures is 100% while the remaining 0% is influenced by other variables not examined. While the partial test results show that Village Income has a significant positive effect on village expenditure and SiLPA has a significant negative effect on Village Expenditure.
Co-Authors Darmae Nasir Efi Susanti Elmi Elmi Hanna Grahitha Septia Hendi Prasetyo Kristin Natalin Leliana Maria Angela M. Ichsan Diarsyad Maureen Marsenn Oktobria Y. Asi Rosel Rosel Wardatul Janah