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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review)
Zulhaimi, Hanifa
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DAN JASA YANG TERDAFTAR DI BEI Wulandari, Sari; Zulhaimi, Hanifa
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8515

Abstract

Abstract. The aim of this research is determine how the influence profitability to corporate social responsibility in manufacturing and services companies listed in IDX. Profitability is measured by ROI, and corporate social responsibility is measured by the cost of corporate social responsibility. The method used in this research is a causal relationship. The population in this research is the manufacturing and service companies listed on the IDX, and the sampling methode using purposive sampling method. Sources of data in this research is secondary data gathered by technical documentation, which is derived from the Indonesian Stock Exchange (IDX) or website www.idx.co.id. Analysis of the data using panel data regression analysis with random effect model. Based on analysis of panel data regression model with random effect using Eviews 8 application, can be known there is an influence on the profitability to corporate social responsibility in manufacturing and service companies listed in IDX.Keywords: Corporate Social Responsibility; Profitability.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap corporate social responsibility pada perusahaan manufaktur dan jasa yang terdaftar di BEI. Profitabilitas diukur dengan ROI, dan corporate social responsibility diukur dengan biaya corporate social responsibility. Metode yang digunakan dalam penelitian ini yaitu hubungan kausal. Populasi pada penelitian ini adalah perusahaan manufaktur dan jasa yang terdaftar di BEI, dan metode pengambilan sampel menggunakan metode purposive sampling. Sumber data pada  penelitian ini yaitu data sekunder yang dikumpulkan dengan teknik dokumentasi, yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) atau website www.idx.co.id. Analisis data pada penelitian ini menggunakan analisis regresi data panel dengan model random effect. Berdasarkan hasil analisis regresi data panel dengan model random effect dengan menggunakan aplikasi Eviews 8 maka dapat diketahui bahwa terdapat pengaruh profitabilitas terhadap corporate social responsibility pada perusahaan manufaktur dan jasa yang terdaftar di BEI.Kata Kunci: Corporate Social Responsibility; Profitabilitas.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN Zulhaimi, Hanifa
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6607

Abstract

The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.
Kualitas Audit dan Reporting Aggresiveness Studi Pada Periode Awal Penerapan International Standard on Auditing (ISA) Zulhaimi, Hanifa; Nurapandi, R Nelly; Sofia, Alfira
Jurnal ASET (Akuntansi Riset) Vol 8, No 2 (2016): Jurnal Aset (Akuntansi Riset). Juli-Desember 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i2.13714

Abstract

Abstract. Audit quality is an important issue because of the financial statements produced by the company and audited by qualified auditor are able to serve as the basis for economic decision making. This study aims to (1) Determine the audit quality measured by firm size has an influence on the decline reporting agresiveness on capital markets in Indonesia (2) Knowing there are differences in the effect of audit quality measured by the size of the firm, the reporting agresiveness the company's financial statements before and after the implementation of the International Standard on Auditing on the capital market in Indonesia. The study was conducted using quantitative method with OLS regression. This study has contributed to give suggestion to the board of audit and accounting standards in order to improve audit quality and the quality of financial reporting. In the Indonesian capital market is not proven that the quality of audit moderating influence between the value of the company on financial reporting aggressive. While the total accrual significant effect on aggressive financial reporting. Rsquare level in the regression model state in Indonesia amounted to 0.662226. The results showed that companies tend to act aggressively in financial reporting was higher in the period before the application of ISA shown by Rsquare greater value is 0.401634 (40.16%), whereas the period of application of ISA Rsquare lower value that is equal to 0.334772 (33 , 47%).Keywords: quality audit; reporting; ISA aggresiveness Abstrak. Kualitas audit merupakan masalah penting karena laporan keuangan yang dihasilkan oleh perusahaan dan diaudit oleh auditor yang memenuhi syarat dapat berfungsi sebagai dasar untuk pengambilan keputusan ekonomi. Penelitian ini bertujuan untuk (1) Menentukan kualitas audit yang diukur oleh ukuran perusahaan memiliki pengaruh terhadap penurunan pelaporan agresivitas pada pasar modal di Indonesia (2) Mengetahui ada perbedaan pengaruh kualitas audit yang diukur dengan ukuran perusahaan, melaporkan agresivitas laporan keuangan perusahaan sebelum dan sesudah penerapan Standar Internasional tentang Audit di pasar modal di Indonesia. Penelitian dilakukan menggunakan metode kuantitatif dengan regresi OLS. Studi ini telah memberikan kontribusi untuk memberikan saran kepada dewan audit dan standar akuntansi dalam rangka meningkatkan kualitas audit dan kualitas pelaporan keuangan. Di pasar modal Indonesia tidak terbukti bahwa kualitas audit memoderasi pengaruh antara nilai perusahaan terhadap pelaporan keuangan yang agresif. Sedangkan total accrual berpengaruh signifikan terhadap pelaporan keuangan yang agresif. Tingkat Rsquare dalam model regresi negara di Indonesia sebesar 0,662226. Hasil penelitian menunjukkan bahwa perusahaan cenderung bertindak agresif dalam pelaporan keuangan lebih tinggi pada periode sebelum penerapan ISA yang ditunjukkan oleh Rsquare nilai yang lebih besar adalah 0,401634 (40,16%), sedangkan periode penerapan ISA Rsquare bernilai lebih rendah yaitu sebesar 0,334772 ( 33, 47%).Kata Kunci: kualitas audit; pelaporan; ISA aggresiveness
PERGURUAN TINGGI SEBAGAI ROLE MODEL KEPATUHAN BENDAHARAWAN PEMERINTAH DALAM PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN Kustiawan, Memen; Solikin, Ikin; Zulhaimi, Hanifa
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.13886

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kepatuhan pajak bendaharawan pemerintah di perguruan tinggi dalam pemotongan dan pemungutan pajak penghasilan. Metode yang digunakan adalah deskriptif analistik dengan pendekatan kualitatif, dengan unit analisis adalah Universitas Negeri Jakarta dan Bendaharawan sebagai responden. Hasil penelitian menunjukkan bahwa bendaharawan pemerintah sudah berupaya semaksimal mungkin dalam memenuhi kewajiban perpajakannya terutama dalam pemotongan dan pemungutan pajak penghasilan, namun upaya tersebut harus didukung oleh sistem informasi yang memadai dan terintegrasi di lingkungan perguruan tinggi sehingga memudahkan pemenuhan kewajiban perpajakan bendaharawan.
Understanding of Professional Sckeptis: Are The Sequence of Evidence and Critical Thinking Determining Factors? (Experimental Research) Apandi, R Nelly Nur; Sofia, Alfira; Zulhaimi, Hanifa
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30078

Abstract

Understanding professional skepticism will help the auditor to assess the risks of material misstatement in the financial statements appropriately. One of the efforts lecturers can make to improve this understanding is through an audit learning model that links efforts to collect and evaluate audit evidence into question exercises. This study aims to see audit learning regarding evidence collection (sequence of evidence) and evidence assessment (critical thinking about mitigation risk) can influence students' understanding of skepticism. The research was conducted on 120 students of the UPI accounting study program class of 2017 and 2018. The research method was carried out by experiment. The research design in this study used a 2x2 factorial design. The study results prove that learning about evidence collection (sequence of evidence) and assessment of evidence (critical thinking about mitigation risk) increases understanding of professional skepticism. The study results have implications for the development of audit learning methods that emphasize critical thinking efforts about risk mitigation that can increase students' understanding of professional skepticism.
Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure Zulhaimi, Hanifa; Nuraprianti, Neng Riyanti
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17729

Abstract

Abstract. This study aims to determine the effect of Profitability, Board of Commissioners Size and Company Size on Corporate Social Responsibility Disclosure (CSRD) on construction companies listed on the IDX. Profitability is measured using ROE, the size of the Board of Commissioners is measured by using the number of members of the Board of Commissioners found in the company, Company Size is measured using Total Assets, and CSRD is measured using CSR Costs. The method used in this research is Causal Method with Quantitative Approach. The population in this study is a construction company listed on the IDX. The sample in this study was taken using the purposive sampling method. Data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using Documentation Techniques. Data analysis in this study uses Panel Data Regression analysis using Fixed Effect Model. Based on the results of data analysis, it can be seen that Profitability has a positive effect on CSRD, the size of the Board of Commissioners has a negative effect on CSRD, and the size of the Company has no effect on CSRD on construction companies listed on IDX in 2013-2016. All independent variables simultaneously have a significant effect on CSRD. Keywords. CSRD; CSR Cost; Panel Data. Abstrak. Penelitian ini bertujuan untuk menentukan pengaruh profitabilitas, ukuran Dewan Komisaris dan ukuran perusahaan atas Corporate Social Responsibility Disclosure (CSRD) pada perusahaan konstruksi yang terdaftar di BEI. Profitabilitas diukur dengan menggunakan ROE, ukuran Dewan Komisaris diukur dengan menggunakan jumlah anggota Dewan Komisaris yang ditemukan di perusahaan, ukuran perusahaan diukur menggunakan total aset, dan CSRD diukur menggunakan biaya CSR. Metode yang digunakan dalam penelitian ini adalah metode kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini merupakan perusahaan konstruksi yang terdaftar di BEI. Sampel dalam studi ini diambil dengan menggunakan metode purposive sampling. Sumber data dalam penelitian ini diperoleh dari situs web resmi Bursa Pengaruh Indonesia (BEI) atau situs web www.idx.co.id menggunakan teknik dokumentasi. Analisis data dalam penelitian ini menggunakan analisa regresi panel data menggunakan fixed Effect model. Berdasarkan hasil analisis data, dapat dilihat bahwa profitabilitas memiliki pengaruh positif pada CSRD, ukuran Dewan Komisaris memiliki pengaruh negatif pada CSRD, dan ukuran perusahaan tidak berpengaruh pada CSRD pada perusahaan konstruksi yang terdaftar di IDX di 2013-201 6. semua variabel independen secara bersamaan memiliki pengaruh signifikan pada CSRD.
THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY Zulhaimi, Hanifa; R. Nelly Nur Apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6702

Abstract

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.
PENGARUH TIPE KEPRIBADIAN AUDITOR DAN PENGETAHUAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG) Azzahra Aulia Putri; Hanifa Zulhaimi
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.62034

Abstract

This study aims to determine the effect of auditor personalitytype and information technology knowledge on frauddetection. The research method used is associative clauseand obtained by distributing questionnaires. The populationin this study are Auditors who work at the Public AccountingFirm in Bandung. Based on Pusat Pembinaan ProfesiKeuangan (PPPK) as of Januari 23, 2023 there are 24 PublicAccounting Firm registered and still active in Bandung withconvenient samping techniques resulting in total of 14 PublicAccounting Firm were obtained with 41 respondents as theresearch sample. Hypothesis testing in this study usesmultiple linear regression analysis with SPSS 29 softwaretools. According to hypothesis testing result show thatauditor personality type has no effect on fraud detection,while information technology knowledge has a positive effecton fraud detection. This study has limitations, namely byusing two independent variables where there are othervariables that are considered to have a greater effect, as wellas a limited research sample with the majority ofrespondents being junior auditors.
Co-Authors Azzahra Aulia Putri Ikin Solikin Kustiawan, Memen Nur Apandi, R Nelly Nuraprianti, Neng Riyanti Sari Wulandari