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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Journal of Auditing, Finance, and Forensic Accounting KEUNIS Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) International Journal of Educational Research and Social Sciences (IJERSC) Riset Akuntansi (RISTANSI) Journal of Artificial Intelligence and Digital Business Journal of Public and Business Accounting Musyarakah: Journal of Sharia Economics (MJSE) MDP Student Conference Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Sistem Informasi, Akuntansi dan Manajemen JAS (Jurnal Akuntansi Syariah) Journal of Islamic Economics and Finance Journal of Economic and Business ABDIMAS NUSANTARA
Syaiful Bahri
Universitas Islam Majapahit
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Memahami Profitabilitas, Leverage, Ukuran Perusahaan, dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Bahri, Syaiful; Arif Hartono; Norlena
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.408

Abstract

Tujuan penelitian menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility(CSR). Pengambilan sampel berdasar kriteria, jenis data kuantitatif, sumber data sekunder dengan analisis data: uji asumsi klasik, determinasi, regresi berganda, dan uji t. Keseluruhan variabel berpengaruh positif terhadap pengungkapan CSR. Tingkat pengungkapan CSR terealisasi bernilai tinggi jika memanfaatkan kinerja lingkungan yang baik, meningkatkan kemampuan memperoleh profitabilitas dan leverage sehingga menunjang pelaksanaan pengungkapan CSR. Hasil studi membuktikan bahwa perusahaan terus berupaya memberikan informasi yang lengkap sehingga lebih luas mengungkapkan CSR.
Pengaruh Ukuran Perusahaan, Leverage, Ukuran Dewan Komisaris Terhadap Pengungkapan CSR dengan Moderasi Profitabilitas Mukti, Lailatul Latifa; Bahri, Syaiful; Isnaini, Nurdiana Fitri
BISMA : Business and Management Journal Vol. 3 No. 1 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i1.2055

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility that encompasses social, economic, and environmental aspects. CSR reporting is based on the Triple Bottom Line concept, which emphasizes that a company's operations should not only be profit-oriented but also have a positive impact on the environment and surrounding community. This study aims to analyze the influence of company size, leverage, and board of commissioners size on Corporate Social Responsibility (CSR) disclosure, as well as the moderating role of profitability in this relationship. The methods used in this study include multiple regression analysis with a t-test for testing the main hypothesis, as well as Moderated Regression Analysis (MRA) to test the influence of moderating variables. The research sample consists of 15 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The results of the study indicate that leverage and board of commissioners size significantly influence CSR disclosure, while company size does not influence CSR disclosure. Additionally, profitability can only moderate the relationship between leverage and CSR disclosure, but cannot moderate the relationship between company size or board of commissioners size and CSR disclosure.
PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH Rozi, Ainur; Bahri, Syaiful
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2017

Abstract

The study aims to analyze the effect of operating costs, production costs and sales on net profit. Net profit is the profit obtained from the amount of income deduction with tax withholding expenses. The research population is manufacturing entities in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange in 2019-2021. Non probability sampling technique with purposive sampling method with total data 57. Multiple regression analysis is a research data analysis technique. The results showed that operating costs negatively affect net income, meaning that high operating costs have an effect on reducing the value of net profit. Production costs do not affect net profit and sales have a positive effect on net income. Future research is expected to enlarge the scope of observations so that the results obtained are more general and applicable to many business sectors.
Pengaruh Kinerja Keuangan Dan Kualitas Audit Terhadap Kualitas Laba Bahri, Syaiful; Hartono, Arif
Musyarakah: Journal of Sharia Economic (MJSE) Vol 4, No 2 (2024): October
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v4i2.10754

Abstract

The research aims to analyze the influence of liquidity, profitability, leverage and audit quality on earnings quality in food and beverage companies listed on the Indonesian stock exchange for the 2020-2023 period. Important financial performance was re-examined due to inconsistencies in previous researchers' findings. Audit quality to prove the quality of the KAP which is classified as Big-4. The research sample was 13 companies using purposive sampling. Quantitative data types and secondary data sources with descriptive analysis, classical assumption test, multiple regression analysis, and t test. Liquidity, profitability and audit quality have a positive effect on earnings quality, while leverage has a negative effect on earnings quality. The high level of liquidity and profitability ensures that the profits presented reflect actual financial conditions. Asset financing is greater capital than debt so it shows good performance. Big-4 KAPs have lower manipulation than non-big-4 KAPs so they are able to produce quality earnings information. Big-4 KAPs maintain a good reputation in the market and auditors do not want disciplinary sanctions and have better audit resources.
Pelatihan Manajemen dan Akuntansi Koperasi untuk Pengembangan Koperasi Bahri, Syaiful
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/abdimasnusantara.v6i2.3720

Abstract

Cooperatives are business entities to meet the needs and welfare of members. The existence and role of cooperatives continues to be improved. This cannot be separated from the role of cooperatives. All cooperative officials, including members, administrators and supervisors, must continue to develop an understanding of cooperative management and accounting. This understanding is carried out through training such as that carried out by KSU Al-Hidayah. The training begins with an understanding of cooperative management and financial management in the form of cooperative accounting training. Training provides a positive impact and high contribution to the professionalism of cooperative management. Cooperatives that are managed professionally will be able to realize their work programs so as to improve the welfare of members.
Kinerja Lingkungan dan Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan dengan Moderasi Profitabilitas Modjaningrat, Radina; bahri, syaiful
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5628

Abstract

The study aims to analyze the influence of environmental performance and sustainability reporting disclosure on firm value, with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Firm value reflects investors' perceptions of a company's future performance and prospects, and is therefore influenced not only by financial performance but also by non-financial performance, particularly environmental and sustainability aspects. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, and official company publications. Environmental performance is measured using the PROPER rating, sustainability reporting disclosure is measured using the Global Reporting Initiative (GRI) index, firm value is measured using the Tobin's Q ratio, and profitability is measured by Return on Assets (ROA). The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that environmental performance and sustainability reporting disclosure have a positive effect on firm value. In addition, profitability is proven to strengthen the influence of environmental performance and sustainability reporting disclosure on firm value. These findings indicate that companies with good environmental performance and high levels of sustainability reporting disclosure, supported by strong profitability, tend to have higher firm value. This research provides implications that the implementation of sustainability practices is not only a form of compliance, but also a strategy to increase company value in a sustainable manner.
The Effect Of Leverage, Profitability, And Dividend Policy On Firm Value Saputri, Diah Ragil; Bahri, Syaiful
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.223

Abstract

This study aims to examine the effect of leverage, profitability, and dividend policy variables on firm value in property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This type of research is causal associative. The research population is 64 companies. The sample was determined by purposive sampling technique as many as 11 companies. Data analysis used multiple linear regression analysis. The test results show that leverage as proxied by debt to equity ratio (DER) has no significant effect on firm value, profitability proxied by return on equity (ROE) has a significant effect on firm value, and dividend policy proxied by dividend payout ratio (DPR) has no significant effect on the value of the company. Investors pay more attention to the company's ability to earn profits and its management.
The Effect Of Leverage, Audit Quality, And Earnings Management On The Integrity Of Financial Statements Safitri, Aidila Safitri; Syaiful Bahri
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.226

Abstract

  The research has the objective to find out the existence of the leverage, audit quality, and earnings management on the integrity of financial statements. The research population of sub-bank companies listed on the Indonesia Stock Exchange for the period 2019 and 2020 were selected using a purposive sampling technique. The research sample is 31 companies. The types of research data are quantitative data and secondary data sources. The data analysis technique used descriptive statistical analysis, logistic regression analysis and t test. The results of the study of leverage, audit quality, and earnings management have no effect on the integrity of financial statements.
Ukuran KAP, Audit Tenure, Pergantian Auditor, Komite Audit, Listing Age, Dan Audit Report Lag Radina Modjaningrat; Syaiful Bahri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2073

Abstract

The study aims to analyze the influence of audit firm size, audit tenure, auditor turnover, audit committee, and listing age on audit report lag. The study examined coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Audit firm size, audit tenure, and audit committee negatively affected audit report lag (ARL). Larger audit firms have more auditors, better trained staff, and more sophisticated audit technology, enabling faster and more efficient audit completion. Auditors with a long track record of dealing with clients have a better understanding of the company's characteristics, systems, and risks, enabling faster and more efficient audit processes. The existence and effectiveness of an audit committee accelerates audit completion. Auditor turnover and listing age do not affect ARL. The audit process is not significantly affected by the appointment of a new auditor, as it must comply with Public Accounting Professional Standards (SPAP). Older listed companies do not always complete audits faster than newer ones.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Syaiful Bahri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v9i1.1358

Abstract

The purpose of this research is to know influence of earning per share (EPS),price earning ratio (PER), debt to equity ratio (DER), return on assets (ROA) andreturn on equity (ROE) to stock price. Research population of food and beverage subsector listed on Indonesia Stock Exchange 2014-2016. Samples of research withpurposive sampling as many as 11 companies. The results of research EPS, PER, DER has no effect on stock prices. ROA andROE affect the stock price of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange.
Co-Authors Adella Dwi Antari Agnes Julianti Agustin Angga Firmansyah Putra Antania, Livia Chartady, Rachmad D.E. Fitriana Dela Winda Puspita Dimas Wahyul Muslimin Dwi Ananta Femi Saputri Dwi Sulistiani Faisol Faisol Febby Anggista Cahyani Firli Dwi Lianingsih Firmansyah, Muhammad Yusuf Hamzah Hamzah Hari Setiono Hari Setiono Hartono, Arif Hartono, Arif Ilmidaviq, Muhammad Bahril Isnaini, Nurdiana Fitri M. Bahril Ilmiddaviq M. Bahril Ilmiddaviq Mardjaningrat, Radina May Mayangsari Maya Novitasari Maya Permata Sari Miranti Tri Lestari Moawiah Alghizzawi Moh. Abdulah Al Faris Muhammad Isa Alamsyahbana Mukti, Lailatul Latifa Nia Rahmadani Norlena Nur Ainiyah Nur Ainiyah Nur Ainiyah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurdiana Fitriani Nuroniyah Solihah Prayoga, Mohammad Dicky Rian Wahyuda Pratama Rifa Amnia Rifatul Mafrudhoh Rozi, Ainur Safitri, Aidila Safitri Saputri, Diah Ragil Silvya Reza Novita Sari Syaiful Anas Windy Anisa Nur Fadillah Winsa Septi Anggreini Yohanna Putri Arrosyid Yona Octiani Lestari