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Pengaruh Tax Avoidance dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Farmasi yang terhadap di Bursa Efek Indonesia Al Lutfie Rizqi Adha Ritonga; Rezki Zurriah
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7751

This study aims to determine the effect of tax avoidance and profitability on value value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. 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 7 pharmaceutical companies on the IDX in 2017-2021 with a total of 35 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with SPSS 24 software tools. The results of the tax avoidance research show that the t-test statistic value of 1.458 is smaller than t-table of 2.034, while the significant value of tax avoidance is 0.155, which is greater than 0.05, this shows that tax avoidance has no effect on firm value. Profitability shows the statistical test value of tcount of 5.988 is greater than ttable of 2.034 while the significant value of profitability of 0.000 is smaller than 0.05, this indicates that profitability has a positive and significant effect on firm value. The results of the research on tax avoidance and profitability together show that the F-count statistic value of 18.572 is greater than the F-table value of 3.29. While the significant value of 0.000 is smaller than 0.05, this indicates that there is a significant influence between tax avoidance and profitability on firm value simultaneously.

Pengaruh Likuiditas Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Rezki Zurriah; Muhammad Andi Prayogi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3141

Penelitian ini bertujuan untuk menguji dan mengalisis pengaruh likuiditas terhadap profitabilitas dengan ukuran perusahaan sebagai variabel moderasi (studi kasus pada perusahaan kosmetik dan peralataan rumah tangga yang terdaftar di Bursa Efek Indonesia), baik itu secara langsung mampun secara tidak langsung. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik Analisis Regresi Liniear Berganda, Uji parsial (t), dan analisis Moderated Regression Analysis (MRA). Adapun hasil penelitian menunjukkan Ada pengaruh antara Current ratio terhadap Return on asset yang ditunjukan pada thitung lebih besar dari ttabel (7,363 > 2,048) dan mempunyai angka signifikan sebesar 0,000 < 0,05. Tidak ada pengaruh Current Ratio terhadap return on asset melalui ukuran perusahaan sebagai variabel moderasi yang ditunjukkan pada thitung lebih kecil dari ttabel (1,290 < 2,048) dan mempunyai angka signifikan sebesar 0,209 > 0,05. Nilai R-Square sebesar 60,4 % hal ini berarti bahwa 60,4% variasi nilai Current Ratio dalam mepengaruhi Return on Asset dengan ukuran perusahaan sebagai variabel moderasi. Sisanya 39,6% adalah dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini seperti struktur aktiva dan pertumbuhan penjualan, total asset turnover dan lain sebagainya.

Analisis Capital Adequacy Ratio, Non Performing Loan Dan Return On Asset Dalam Menilai Tingkat Kinerja Perusahaan Pada PT. Bank Sumut Medan Siti Rahimah Br Tarigan; Rezki Zurriah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.3835

Penelitian ini bertujuan untuk menganalisis dan mengetahui kinerja perusahaan pada PT. Bank Sumut ditinjau melalui Capital Adequacy Ratio, Non Performing Loan dan Return On Asset. Penelitian ini dilaksanakan di PT. Bank Sumut, jenis penelitian yang digunakan adalah deskriptif dan kuantitatif dimana penelitian ini menggambarkan variabel secara apa adanya didukung dengan data-data berupa angka yang dihasilkan dari keadaan sebenarnya dan menganalisis data berdasarkan yang diperoleh di lapangan. Metode pengumpulan data yang digunakan adalah metode pengumpulan data sekunder. Hasil penelitian ini menunjukkan bahwa Capital Adequacy Ratio dan Non Performing Loan pada PT. Bank Sumut Medan dari tahun ke tahun bersifat fluktuatif yaitu setiap tahunnya mengalami kenaikan dan penurunan, Return On Asset Bank Sumut Medan dalam predikat sangat sehat masuk dalam katergori sangat baik. Nilai ROA paling tinggi berada ditahun 2017 sebesar 2,65% Tahun 2017, PT. Bank SUMUT kembali berhasil memecahkan rekor perolehan laba terbesar sepanjang sejarah.

Penilaian Kinerja dengan Menggunakan Konsep Balanced Scorecard Rezki Zurriah; Nasrul Kahfi Lubis; Isna Ardila; Nia Agustina
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10110

This study aims to determine and analyze the performance assessment of PT. Bank SumutkcpPulo Brayan which is measured from a financial perspective, customer perspective, internal business process perspective, growth and learning perspective. Sampling in this study is to use a saturated sample selection (simple non random sampling). Data collection techniques in this study were interviews, questionnaires, and literature study, documentacion. The data analysis method used was descriptive qualitative analysis method. The results showed that the assessment of the performance of the PT. Bank SumutKcpPulo Brayan when measured from a financial perspective the results were very bad, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the customer's perspective was good, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the perspective of internal business processes are good, and the performance appraisal of the office of PT. Bank SumutKcpPulo Brayan when measured from a growth and learning perspective is good.

Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Ardila, Isna; Zurriah, Rezki; Suryani, Yani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.584

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.

ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN DALAM MENENTUKAN PAJAK PENGHASILAN BADAN BERDASARKAN UU NO. 7 TAHUN 2021 Sokya, Iftitah; Zurriah, Rezki
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6346

This research discusses the fiscal reconciliation analysis of PT Kartika Hijau Lestari's commercial financial reports in determining corporate income tax based on Law no. 7 of 2021. The aim of this research is to determine the suitability of PT Kartika Hijau Lestari's fiscal reconciliation with Law no. 7 of 2021. The types of data used are primary data and secondary data. Data was collected through interview and documentation techniques. The data that has been obtained is then analyzed using descriptive analysis methods. The results of this research indicate that the implementation of fiscal reconciliation at PT Kartika Hijau Lestari is not in accordance with Law no. 7 of 2021.

Real Earnings Management: Study on Manufacturing Sector Rezki Zurriah; Masta Sembiring; Siti Aisyah Siregar
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2911

The objective of research was to analyze the influence of the firm size, leverage, profitability, sales growth and free cash flow on real earnings management in companies manufacturing sector listed on the Indonesia Stock Exchange in the period of 2016 – 2020. The samples were 124 companies taken by using purposive sampling technique for the population of 193 companies at the total observation of 620 analytical units. Secondary data were gathered by conducting documentary studies such as annual financial and annual financial statements published on the websitewww.idx.co.id. The gathered data were analyzed by using panel data regression analysis. The results of the research showed that firm size, leverage, profitability, sales growth and free cash flow had a significant influence on real earnings management. Partially, firm size and profitability had a negative significant influence on real earnings management, while leverage and sales growth did not have any significant influence on real earnings management but free cash flow had a positive significant influence on real earnings management.

DETERMINANT MODEL OF COMPANY VALUE IN THE PROPERTY AND INFRASTRUCTURE SECTOR Zurriah, Rezki; Ammy, Baihaqi; Parlindungan, Ronni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

The purpose of this study is to find out and test the effect of good corporate governance, company size, dividend policy, debt policy and profitability on the value of companies in the property and infrastructure sectors in 2008-2017 listed securities in Indonesia. This study is a causal study using secondary data. The population in the study amounted to 63 property and infrastructure companies registered with the IDX for the period 2008-2017. The sampling technique used in this study is purposive sampling where the entire population of 35 companies is used as data in this study. The analysis tool used in this study used regression analysis of panel data.

Pengaruh Likuiditas Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Zurriah, Rezki; Prayogi, Muhammad Andi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3141

Penelitian ini bertujuan untuk menguji dan mengalisis pengaruh likuiditas terhadap profitabilitas dengan ukuran perusahaan sebagai variabel moderasi (studi kasus pada perusahaan kosmetik dan peralataan rumah tangga yang terdaftar di Bursa Efek Indonesia), baik itu secara langsung mampun secara tidak langsung. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik Analisis Regresi Liniear Berganda, Uji parsial (t), dan analisis Moderated Regression Analysis (MRA). Adapun hasil penelitian menunjukkan Ada pengaruh antara Current ratio terhadap Return on asset yang ditunjukan pada thitung lebih besar dari ttabel (7,363 > 2,048) dan mempunyai angka signifikan sebesar 0,000 < 0,05. Tidak ada pengaruh Current Ratio terhadap return on asset melalui ukuran perusahaan sebagai variabel moderasi yang ditunjukkan pada thitung lebih kecil dari ttabel (1,290 < 2,048) dan mempunyai angka signifikan sebesar 0,209 > 0,05. Nilai R-Square sebesar 60,4 % hal ini berarti bahwa 60,4% variasi nilai Current Ratio dalam mepengaruhi Return on Asset dengan ukuran perusahaan sebagai variabel moderasi. Sisanya 39,6% adalah dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini seperti struktur aktiva dan pertumbuhan penjualan, total asset turnover dan lain sebagainya.

Analisis Capital Adequacy Ratio, Non Performing Loan Dan Return On Asset Dalam Menilai Tingkat Kinerja Perusahaan Pada PT. Bank Sumut Medan Tarigan, Siti Rahimah Br; Zurriah, Rezki
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.3835

Penelitian ini bertujuan untuk menganalisis dan mengetahui kinerja perusahaan pada PT. Bank Sumut ditinjau melalui Capital Adequacy Ratio, Non Performing Loan dan Return On Asset. Penelitian ini dilaksanakan di PT. Bank Sumut, jenis penelitian yang digunakan adalah deskriptif dan kuantitatif dimana penelitian ini menggambarkan variabel secara apa adanya didukung dengan data-data berupa angka yang dihasilkan dari keadaan sebenarnya dan menganalisis data berdasarkan yang diperoleh di lapangan. Metode pengumpulan data yang digunakan adalah metode pengumpulan data sekunder. Hasil penelitian ini menunjukkan bahwa Capital Adequacy Ratio dan Non Performing Loan pada PT. Bank Sumut Medan dari tahun ke tahun bersifat fluktuatif yaitu setiap tahunnya mengalami kenaikan dan penurunan, Return On Asset Bank Sumut Medan dalam predikat sangat sehat masuk dalam katergori sangat baik. Nilai ROA paling tinggi berada ditahun 2017 sebesar 2,65% Tahun 2017, PT. Bank SUMUT kembali berhasil memecahkan rekor perolehan laba terbesar sepanjang sejarah.

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