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Zarefar, Arumega
Fakultas Ekonomi Dan Bisnis, Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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DO FUNDAMENTAL FINANCIAL RATIOS AFFECT THE COMPANY'S STOCK PRICE? INDONESIA EVIDENCE Zarefar, Arumega; Armadani, Armadani
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and that, interestingly, older companies convey better signals than the younger ones. These findings can assist investors in making quality decisions and company managers in making consideration for developing company strategies. Further, this study comprehensively analyzes the effect of corporate financial ratios on stock prices using the perspective of signaling theory and Modigliani-Miller theory looks at the differences between older and younger companies.
PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Farhan, Putra Bayu; Kennedy, Kennedy; Arumega, Zarefar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.
Pengaruh Opini Audit, Pergantian Auditor, Kesulitan Keuangan, Dan Efektivitas Komite Audit Terhadap Audit Delay (Studi Empiris Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017) Siahaan, Imelda; Surya, R.Adri Setiawan; Zarefar, Arumega
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.892 KB) | DOI: 10.35143/jakb.v12i2.3359

Abstract

Penelitian ini bertujuan untuk membuktikan faktor-faktor yang mempengaruhi audit delay. Faktor-faktor yang diuji dalam penelitian ini adalah opini audit, pergantian auditor, kesulitan keuangan, ukuran komite audit, frekuensi meeting dan keahlian anggota. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Total sampel penelitian ini adalah 78 perusahaan dengan periode pengamatan 4 tahun sehingga 312 objek pengamatan telah dipilih. Analisis data dilakukan dengan asumsi klasik dan pengujian hipotesis menggunakan metode regresi linier berganda dengan SPSS versi 25. Hasil menunjukkan bahwa opini audit dan kesulitan keuangan berpengaruh negatif terhadap audit delay. Sementara itu, pergantian auditor, ukuran komite audit, frekuensi meeting dan keahlian anggota tidak berpengaruh terhadap audit delay. Pengaruh variabel independen untuk menggambarkan variabel dependen adalah 36,1% sedangkan sisanya 63,9% dipengaruhi oleh variabel lain. Kata kunci: Audit Delay, Opini Audit, Pergantian Auditor, Kesulitan Keuangan, Ukuran Komite Audit, Frekuensi Meeting dan Keahlian Anggota
Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan Asing Terhadap Kinerja Keuangan Afifah, Ulfa; Gustriani, Bunga Yefita; Surya, Raja Adri Satriawan; Zarefar, Atika; Zarefar, Arumega; Khoiriyah, Mayla; Ramaiyanti, Sinta
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.7168

Abstract

This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.
Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi Fidela Raniah Sawity; Arumega Zarefar; Mayla Khoiriyah; Raja Adri Satriawan Surya; Atika Zarefar; Ulfa Afifah; Sinta Ramaiyanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6641

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.
CEO and Firm Performance: Indonesian Evidence Indrawati, Novita; Zarefar, Arumega
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.39367

Abstract

Objective This study aims to empirically examine the effect of CEO tenure and CEO work experience on firm performance.Design/Methodology Ordinary least square (OLS) is used as an analytical technique to test the research hypothesis. This research sample consists of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 451 total observations. We conduct robustness tests using alternative measurements for the dependent variable to prove that the results of this study are robust.Results The study's key findings are as follows: CEO tenure is found to have a detrimental effect on firm performance. In contrast, CEO work experience is shown to impact firm performance positively.Novelty/Originality To the author's knowledge, research that distinguishes between tenure and CEO work experience and its effect on firm performance is still scarce, especially in the Indonesian context. This study opens a new perspective on the experience of a CEO who is seen not only by working time but also by the number of companies he has led.
The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership Safitri, Devi; Anisma, Yuneita; Yusralaini, Yusralaini; Zarefar, Arumega
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.19131

Abstract

Purpose: The purpose of this research is to examine and experimentally demonstrate how foreign ownership and director qualities affect CSR performance, particularly in the environmental sector. The presence of independent directors, board size, and gender diversity serve as markers of the qualities of the board.  The variables controlled in this study include company size, ROA, ROE, DER, and industry sensitivity. Method: The study utilizes a sample of 256 companies that are involved in PROPER on the IDX, except for finance. The data analysis technique used is Ordinary Least Squares (OLS) using STATA 17. Findings: The Research results show that only board size can improve CSR performance in the environmental field. Meanwhile, gender diversity on the board, independent directors, and foreign ownership do not influence the success of CSR in the environmental field. Novelty: The study differs from previous research by focusing specifically on corporate social responsibility performance in the environmental sector. To make sure the data used to assess CSR performance in the environmental sphere is objective and quantifiable, the researcher utilises the PROPER score that the firm received from the Ministry of Environment and Forestry.
PENGHINDARAN PAJAK PERUSAHAAN MULTINASIONAL: PENGARUH INTENSITAS MODAL, KAPITALISASI TIPIS, DAN HARGA TRANSFER DENGAN MODERASI NEGARA SURGA PAJAK: PENGHINDARAN PAJAK OF MULTINATIONAL COMPANIES: THE EFFECT OF CAPITAL INTENSITY, THIN CAPITALIZATION, AND HARGA TRANSFER WITH THE MODERATING ROLE OF TAX HAVENS Gusharita, Ulpa; Ratnawati, Vince; Zarefar, Arumega
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.6.2.364-381

Abstract

The purpose of this study is to analyze the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak, and to examine the role of tax havens country in strengthening the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak. Method is the sufficient information This research approach consists of quantitative and qualitative approaches. The data analysis technique used in this research is multiple linear regression. The sampling technique used was purposive sampling with a sample size of 105 companies, namely multinational companies listed on the IDX in 2016-2022 and selected based on predetermined criteria. Based on the analysis and findings in this study are Capital intensity, thin capitalization, Harga transfer, has an effect on penghindaran pajak and Tax havens country moderates the effect of Capital Intensity, thin capitalization and harga transfer on Penghindaran pajak.
THE ROLE OF AUDIT COMMITTEE IN CORPORATE SUSTAINABILITY DISCLOSURE Khoiriyah, Mayla; Zarefar, Arumega; Afifah, Ulfa; Oktari, Vera
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.243

Abstract

This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
Co-Authors Adri Satriawan Surya Anak Agung Istri Sri Wiadnyani ARMADANI ARMADANI Armadani, Armadani Atika Zarefar Azka Amila Azwir Nasir Basri Mutia Yesi Cecep Kusmana Claudia Aprilla Pardede Deni Harianto Devi Safitri Evi Anita Susanti. S Fany Audia Irjanti Farhan Bayu Putra Farhan, Putra Bayu Fidela Raniah Sawity Findayani Igus Tusanti Gusharita, Ulpa Gustriani, Bunga Yefita Hamidi, Barzan Kennedy Kennedy Kennedy Kennedy Kennedy, Kennedy Luthfia Putri Salsabila Mayla Khoiriyah Mela, Nanda Fito Monica Cindy Nadya Fatinah Humaira Novita Indrawati Nurul Aini Yolanda Oktari, Vera Putra Bayu Farhan Putri, Tri i Aulia R Adri Satriawan R Adri Surya R. Adri Satriawan Surya R. Adri Satriawan Surya Raja Adri Satriawan Raja Adri Satriawan Putra Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Reski Jarwono Siahaan, Imelda Sinta Ramaiyanti Sinta Ramaiyanti Surya Adri Satriawan Raja Surya, R.Adri Setiawan Tjiptohadi Sawarjuwono Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Vera Oktari Vera Oktari Vince Ratnawati Violla Yumitri Vivi Rizkiana Aprilla Yulia Ratna Sari Yuneita Anisma Yusralaini Yusralaini, Yusralaini Zirman Zirman, Zirman