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PENGARUH SIZE, FREE CASH FLOW, DISCRETIONARY EXPENSE RATIO, ROA, TOBINS Q, LEVERAGE RATIO, TERHADAP STICKY COST BEHAVIOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 dumaris sidabutar; khairunnisa harahap; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 01 (2018): Jakpi Vol 06 No 01 Edisi April 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i01.11162

The problem in this research is that sticky cost behavior can bring adverse effects for companies where the higher level of sticky cost behavior in the company then the company will more difficult to achieve profit. This study aims to determine the indication of Sticky cost behavior in manufacturing companies listed on the IDX period 2013-2015 and to see whether the behavior of sticky cost is influenced by Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage.The population used in this study are all manufacturing companies listed on the BEI in 2013-2015. Of the 143 listed companies, 89 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading financial statements (Financial Report) from the website www.idx.co.id. Hypothesis test in this study using ABJ model which is a modification of multiple linear regression model introduced by Anderson, Balakhrisman, Janakiraman (2003).The result of hypothesis testing shows that there is indication of sticky cost behavior at manufacturing company in BEI. simultaneously show that. Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage influence sticky cost behavior. only partially Tobins'Q has effect Gradually Sticky cost behavior. This means that the higher tobins'Q indicates the company is less able to manage the cost properly so that the cost of Sticky increased. while Size, Free Cash Flow, Discretionary Expense Ratio, Return onAsset, and Leverage have no effect on Sticky cost behavior. This means that if Size, Free Cash Flow, Discretionary Expense Ratio, Return on Asset, and Leverage increase then the company is able to adjust the cost well in accordance with the movement of sales resulting in sticky costs can be overcome in other words sticky cost will be lower.The conclusion of this research is that there are indications of sticky cost behavior on manufacturing companies in BEI and Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage simultaneously affect the behavior of sticky cost.

EKSISTENSI DAN POPULARITAS SUKUK DI INDONESIA : SUKUK IJARAH Akmal Huda Nasution; - Faisal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25710

ABSTRAKSukuk merupakan salah satu instrumen keuangan yang cukup menarik bagi masyarakat yang ingin berinvestasi pada instrumen keuangan berbasis syariah. Investasi sukuk di Indonesia telah terjamin dasar hukum dan legalitasnya. Sukuk terdiri dari beberapa jenis, sesuai dengan akad yang digunakan. Salah satu jenis akad pada sukuk yang populer dan paling banyak di terbitkan baik negara maupun korporasi ialah sukuk ijarah. Data persentase sukuk ijarah yang beredar dari tahun 2019-2020 akan membuktikan eksistensi dan popularitas sukuk ijarah tersebut. Umumnya sukuk ijarah menjadikan aset properti sebagai underlying asset sehingga menarik minat masyarakat dengan asumsi investasi properti akan cukup menjamin dan menguntungkan. Namun, masyarakat tetap harus selektif dalam memilih produk investasinya. Oleh karena itu, pembahasan terkait sukuk secara umum dan sukuk ijarah secara khusus masih sangat penting. Hal-hal mendasar dari sukuk wajib diketahui oleh calon investor agar proses investasi dapat berjalan lancar dan investor mendapatkan hasil sesuai yang diinginkan.Kata Kunci : Keuangan Syariah, Sukuk, Sukuk Ijarah

Analisis Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Pemerintah Kabupaten Deli Serdang juliadi juliadi; yulita triadiarti; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7430

The problems discussed in this study is whether the organizational culture, leadership style and job satisfaction simultaneously affect the performance of employees at the Department of Public Works Deli Serdang regency. This study aims to determine the influence of the analysis of organizational culture, leadership style and job satisfaction on employee performance in Deli Serdang regency administration. The population in this study was an employee at the Department of Public Works Deli Serdang regency. Sources of data in this study are derived from primary data in the form of questionnaire respondents. The variable in this study is vaiabel free (independent), ie Cultural Organization (X1), Leadership Style (X2) and Job Satisfaction (X3). While the dependent variable ( devendent ) is Employee Performance (Y). Data analysis used is multiple regression analisia (multiple regretion).The results showed that simultaneous organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang regency, in other words Ha rejected. While the leadership style and job satisfaction have a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency , in other words Ha accepted. Significant value of 0.000 and the value of F at 25 056 . Significance value less than 0.05 and the value of F is greater than F table value (25.056 > 2.911). This is evidenced from the influence of organizational culture on employee performance declined significantly, while the leadership style and satisfaction significantly acceptable .The conclusion of this study is organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang, while the leadership style and job satisfaction has a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency administration simultaneously

Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia) Dian Annisa Putri; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18154

Abstract : The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value. The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value

Pengaruh Corporate Social Responsibility Terhadap Earning Quality Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017 Supriani Hutasoit; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 1 (2020): Jakpi Vol :8 No.1 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i1.19134

Abstract : The problem in this research is that the number of companies conducting corporate social responsibility (CSR) at the moment to get a positive image of the parties concerned with the sustainability of the company. On the other hand, management can also perform actions such as earnings management practices. Therefore, this study aimed to examine whether the company contributes to corporate social responsibility (CSR) tend to avoid actions kualitias profit management resulting in better profit or otherwise. In this study aimed to examine the effect of disclosure of corporate social responsibility towards the quality of earnings in mining companies listed on the Indonesia Stock Exchange 2015-2017.The study population was a mining company listed on the Stock Exchange in 2015-2017 as many as 42 companies. Samples are 12 companies with purposive sampling method, with quantitative research. The data used is secondary data, the company's financial statements were obtained from www.idx.co.id, https://finance.yahoo.com, as well as from the company's official website. The data analysis technique used is descriptive statistics, normality test, assuming classical, multiple regression analysis, the coefficient of determination, F-statistics test and t-test statistics.The dependent variable in this study is the quality of earnings through proxied using discretionary accruals (DAC). The independent variable used is CSR and CSR Index (CSRI) using GRI guidelines. This study also uses control variables firm size, leverage, and profitability. The analytical method used in this research is regression analysis with SPSS 20. Based on the results of this study to simultaneously show that CSR variables significantly influence the quality of earnings through discretionary accruals (DAC). This is evidenced by the significant value of CSR simultaneously (Test f) of 0.001 or less than 0.05. While the significance of CSR partially (t test) of0.489 or greater than 0.05. It is concluded that CSR simultaneously affect the earnings quality. However, CSR is partially no effect on earnings quality through discretionary accruals (DAC). While the control variables in this study such as firm size and leverage does not affect the quality of earnings. While the profitability variable effect on earnings quality. Keywords: Earnings Quality, Corporate Social Disclosure, Firm Size, Leverage and Profitability

EKSISTENSI DAN POPULARITAS SUKUK DI INDONESIA : SUKUK IJARAH Nasution, Akmal Huda; Faisal, -
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 9 No. 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25710

ABSTRAKSukuk merupakan salah satu instrumen keuangan yang cukup menarik bagi masyarakat yang ingin berinvestasi pada instrumen keuangan berbasis syariah. Investasi sukuk di Indonesia telah terjamin dasar hukum dan legalitasnya. Sukuk terdiri dari beberapa jenis, sesuai dengan akad yang digunakan. Salah satu jenis akad pada sukuk yang populer dan paling banyak di terbitkan baik negara maupun korporasi ialah sukuk ijarah. Data persentase sukuk ijarah yang beredar dari tahun 2019-2020 akan membuktikan eksistensi dan popularitas sukuk ijarah tersebut. Umumnya sukuk ijarah menjadikan aset properti sebagai underlying asset sehingga menarik minat masyarakat dengan asumsi investasi properti akan cukup menjamin dan menguntungkan. Namun, masyarakat tetap harus selektif dalam memilih produk investasinya. Oleh karena itu, pembahasan terkait sukuk secara umum dan sukuk ijarah secara khusus masih sangat penting. Hal-hal mendasar dari sukuk wajib diketahui oleh calon investor agar proses investasi dapat berjalan lancar dan investor mendapatkan hasil sesuai yang diinginkan.Kata Kunci : Keuangan Syariah, Sukuk, Sukuk Ijarah

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