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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) SOSEK: Jurnal Sosial dan Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Worksheet : Jurnal Akuntansi
Rezki Zurriah
Universitas Muhammadiyah Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE, ARUS KAS BEBAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PRAKTEK MANAJEMEN LABA (Studi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index) Zurriah, Rezki
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.861 KB)

Abstract

This research is about to find out the influence of good corporate governance, company size, free cash flow, leverage as the management practice in the public company that listed at Jakarta Islamic Index 2010-2014. Sampling is using purposive sampling, there are 12 company from 56 company from total 60 unit as observed. Analysis Method is using the secondary data from www.idx.co.id with double linear regration. The results show that institutional ownership, independence commisioner, size of the commisioner board, free cash flow, company size, and leverage simultaneously influence the management real profit. Partially, no significant influence to the real profit, but leverage have positive and significant to management real profit.Keywords: institutional ownership, free cash flow, leverage, profit
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Zurriah, Rezki; Sembiring, Masta
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.536 KB) | DOI: 10.31289/jab.v4i2.1664

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis free cash flow (arus kas bebas) dan kepemilikan manajerial berpengaruh terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012 sampai dengan tahun 2015. Pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 17 perusahaan sampel dari populasi 49 perusahaan dengan total observasi 68 unit analisis. Metode pengumpulan data sekunder dengan teknik studi dokumentasi berupa laporan keuangan dan laporan keuangan tahunan yang dipublikasikan melalui website www.idx.co.id. Metode analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel free cash flow dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Secara simultan variabel free cash flow dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2012 sampai 2015.  Kata kunci : free cash flow (arus kas bebas), kepemilikan manajerial, kebijakan hutang
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI PRAKTEK MANAJEMEN LABA RILL Rezki Zurriah; Masta Sembiring
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3882

Abstract

The objective of the research was to analyze the influence of the firm size, and leverage on firm value through the practice of rael earnings management in companies listed in the Jakarta Islamic Index in the period of 2015-2018. The samples were 18 companies, taken by using purposive sampling technique with the total observation of 54 analytical units. Secondary data were gathered by conducting documentary study like annual financial statement publicized in Indonesian Stock Exchange. The gathered data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that firm size and leverage simultaneously had significant influence on the value of companies listed in the Jakarta Islamic Index. Partially, leverage did not have any significant influence on firm value, while firm size had positive and significant influence on firm value. Based on the result of Sobel test on the variables of firm size, it was found that real earnings management did not act as intervening variable, while the result of Sobel test on the variable of leverage showed that real earnings management acted as intervening variable.
Pengaruh Free Cash Flow Terhadap Nilai Perusahaan Rezki Zurriah
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6530

Abstract

This study aims to examine the effect of free cash flow on firm value in basic industrial and chemical sector companies listed on the Indonesian stock exchange from 2016 to 2018. Sampling using the purposive sampling method, obtained 22 sample companies with a total observation of 66 units of analysis. Secondary data collection method with documentation study technique in the form of annual financial reports which are published on the website www.idx.co.id. The data analysis method in this study is simple linear regression where the results show that free cash flow has a positive and significant effect on firm value.
Pengaruh Return On Asset (ROA) Terhadap Nilai Perusahaan Rezki Zurriah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.457

Abstract

This study aims to determine the effect of Return On Assets (ROA) on firm value in coal mining companies listed on the Indonesia Stock Exchange. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 14 coal mining companies listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 70 observational data for 5 years of observation. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that Return On Assets (ROA) has a positive and significant effect partially and simultaneously on firm value.
Pengaruh Return On Asset (Roa) Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Pertambanganbatubara Yang Terdaftar Di Bursa Efek Indonesia Rezki Zurriah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Return On Assets (ROA) and sales growth on firm value in coal mining companies listed on the Indonesia Stock Exchange. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 14 coal mining companies listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 70 observational data for 5 years of observation. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that Return on Assets (ROA) has an effect and is significant on firm value. Sales growth has no effect and is not significant to firm value. Then Return On Assets (ROA) and sales growth affect the firm value simultaneously.
Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Isna Ardila; Rezki Zurriah; Yani Suryani
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.526 KB) | DOI: 10.32535/ijafap.v2i3.584

Abstract

This research aims to produce a financial report of micro Small and medium enterprises (MSMES) based financial accounting standards of Micro small entity (SAK EMKM). This objective is based on existing conditions where SMES activities are running without relying on the information of financial statements that are arranged in an orderly and orderly manner based on standards. This type of research is qualitative research. This research uses primary and secondary data types. The sample used in this study was the SMES of the TELKOM Community Development Center Partnership and Community Development Program Unit for a similar food industry sector. The results showed that the financial statements were prepared through the stages of recording financial transactions and summarizing. Financial statements based on SAK EMKM compiled consist of statements of financial position, income statement, and notes to financial statements.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Rezki Zurriah; Masta Sembiring
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1664

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis free cash flow (arus kas bebas) dan kepemilikan manajerial berpengaruh terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012 sampai dengan tahun 2015. Pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 17 perusahaan sampel dari populasi 49 perusahaan dengan total observasi 68 unit analisis. Metode pengumpulan data sekunder dengan teknik studi dokumentasi berupa laporan keuangan dan laporan keuangan tahunan yang dipublikasikan melalui website www.idx.co.id. Metode analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel free cash flow dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Secara simultan variabel free cash flow dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2012 sampai 2015.  Kata kunci : free cash flow (arus kas bebas), kepemilikan manajerial, kebijakan hutang
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI PRAKTEK MANAJEMEN LABA RILL Rezki Zurriah; Masta Sembiring
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3882

Abstract

The objective of the research was to analyze the influence of the firm size, and leverage on firm value through the practice of rael earnings management in companies listed in the Jakarta Islamic Index in the period of 2015-2018. The samples were 18 companies, taken by using purposive sampling technique with the total observation of 54 analytical units. Secondary data were gathered by conducting documentary study like annual financial statement publicized in Indonesian Stock Exchange. The gathered data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that firm size and leverage simultaneously had significant influence on the value of companies listed in the Jakarta Islamic Index. Partially, leverage did not have any significant influence on firm value, while firm size had positive and significant influence on firm value. Based on the result of Sobel test on the variables of firm size, it was found that real earnings management did not act as intervening variable, while the result of Sobel test on the variable of leverage showed that real earnings management acted as intervening variable.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Kantor Samsat Medan Utara Rezki Zurriah; Putri Ananda Lubis
SOSEK : Jurnal Sosial dan Ekonomi Vol 3, No 3 (2022): November (2022) - Febuary (2023)
Publisher : SOSEK : Jurnal Sosial dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/sosek.v3i3.301

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada Kantor Samsat Medan Utara. Variabel bebas dalam penelitian ini adalah kesadaran wajib pajak, kualitas pelayanan, pengetahuan pajak, dan sanksi perpajakan, sedangkan variabel terikat pada penelitian ini adalah kepatuhan wajib pajak. Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah berjumlah 100 wajib pajak. Sedangkan sampel yang diambil berjumlah 40 wajib pajak dengan teknik pengambilan sampel convenience sampling. Data dalam penelitian ini diperoleh dengan menyebar kuesioner dan diolah menggunakan software SPSS versi 28. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Berdasarkan hasil analisis maka dapat diketahui bahwa kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, pengetahuan tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Kemudian secara bersama-sama kesadaran wajib pajak, kualitas pelayanan, pengetahuan pajak, dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
Co-Authors Al Lutfie Rizqi Adha Ritonga Ammy, Baihaqi Isna Ardila Isna Ardila Isna Ardila, Isna Masta Sembiring Muhammad Andi Prayogi Nasrul Kahfi Lubis Nia Agustina Parlindungan, Ronni Putri Ananda Lubis Sembiring, Masta Siti Aisyah Siregar Siti Rahimah Br Tarigan Sokya, Iftitah Tarigan, Siti Rahimah Br Yani Suryani Yani Suryani