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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana IPTEK Journal of Proceedings Series Jurnal Ekonomi dan Kewirausahaan Journal of Economics, Business, & Accountancy Ventura Jurnal ASET (Akuntansi Riset) Journal of Contemporary Accounting Journal of International Conference Proceedings
Zuhrohtun Zuhrohtun
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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OPERATING LEVERAGE DAN RISIKO SISTEMATIK PERUSAHAAN Yulianti, Retno
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 6, No 1 (2006): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.88 KB)

Abstract

Abstract   The objective of this research is to test the effect of operating leverage to the firm’s market risk. The market risk is the risk that relation with the firm’s stock price. This research employed homogenous sample that is 33 firms included in chemical basic industry from 1994 to 2002. This research used regression analysis. The research findings prove that there is no effect of operating leverage to the firm’s market risk. Keywords: operating leverage, systematic risk.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Zuhrotun, Zuhrotun
Jurnal ASET (Akuntansi Riset) Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i2.10098

Abstract

PENGARUH KONSERVATISME AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
Risk Management in the Metal Casting Industry: Case in Ceper Klaten Sadi, Sadi; Zuhrohtun, Zuhrohtun; Kusumawardhani, Indra
IPTEK Journal of Proceedings Series No 1 (2020): The 1st International Conference on Business and Engineering Management (IConBEM)
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2020i1.8485

Abstract

This study investigates the implementation of risk management in the metal casting industry. Previous research examines risk management in the production process, while this research identifies risk management in business processes. The research sample is 68 companies incorporated in Batur Jaya cooperatives, Ceper Klaten. This research uses survey method. Business risk management consists of four dimensions: business strategic risk, operational risk, reporting risk and regulatory risk. The results showed that the implementation of business strategic risk, operational risk and reporting risk were good enough. The implementation of regulatory risk management is the lowest compared to the other three risk management dimensions.
KEINFORMATIFAN LABA DI PASAR OBLIGASI DAN SAHAM: UJI LIQUIDATION OPTION HYPOTHESIS RATNA CANDRA SARI; ZUHROHTUN ZUHROHTUN
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Previous empirical research on informativeness of earnings hasfocused on stockholders, and has not examined earnings informativenessfor stockholders and bondholders. Stockholders are residual claimantsand bondholders are fixed claimants, the informativeness of earningsshould differ for these two types of investors. When firm is financiallystrong, earnings changes should be of limited relevance to bondholders,but should be relevance to bondholders. In contrast, as the likelihood offinancial distress increase, stockholder’s limited liability allows them toabandon the firm to bondholder and earnings change should beincreasingly important to bondholders and less important to shareholdersbecause earnings provide information on firm value. This suggest that theeffect of earnings to stock return should decrease as the firm’s financialstrength declines, while the effect of earnings to bond return shouldincrease. In contrast, when firm’s financial condition is strong, the effect ofearnings to stock return is higher than the effect of earnings to bondreturn. We refer to this as the liquidation option hypothesis.The objective of this study is to examine liquidation optionhypothesis. We use bond rating as financial condition’s measurement.Consistent with our hypotheses, we find that the effect of unexpectedearnings to stock return is significant when firm is financially strong butthe effect of unexpected earnings to bond return is not significant. Whenfinancial distress increase, the effect of unexpected earnings to stockreturn is not significant but the effect of unexpected earnings to bondreturn is significant
KEBIJAKAN DIVIDEN PADA PERUSAHAAN KONSERVATIF DAN NON KONSERVATIF SERTA BUMN DAN NON BUMN Zurohtun Retno Yulianti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Penelitian ini menyelidiki hubungan konservatisma akuntansi dan kebijakan dividen. Lebih jauh penelitian ini menyelidiki: 1) perbedaan kebijakan dividen antara perusahaan yang cenderung konservatif dan yang tidak, 2) perbedaan kebijakan dividen antara perusahaan milik negara (BUMN) dan perusahaan milik swasta (Non BUMN). Kebijakan  dividen dalam penelitian ini diukur dengan dividend per share. Sampel terdiri dari 321 perusahaan yang terdaftar di Bursa Efek Indonesia selama 2004-2008. Hipotesis diuji menggunakan uji-t. Hasil menunjukkan bahwa terdapat perbedaan kebijakan dividen antara perusahaan BUMN dan Non BUMN, akan tetapi penelitian ini tidak dapat menemukan bukti bahwa kebijakan dividen perusahaan yang cenderung konservatif berbeda dengan yang tidak konservatif.   Kata kunci: dividend per share, konservatisma, BUMN
PREDIKSI PERINGKAT OBLIGASI DENGAN PERSISTENSI LABA, FREE CASH FLOW, DAN RISIKO LITIGASI , Zurohtun
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study investigated the usefulness of accounting information (e.g. earnings persistence, free cash flow, and litigation risk) to predict bond rating. Samples consisted of 32 manufacturing firms listed on Indonesian Stock Exchange over 2005-2007 period and rated by PEFINDO. Binary logistic regression was used to test the hypothesis. The hypothesis in this study was supported, whereas earnings persistence, free cash flow, and litigation risk were useful to predict bond rating. Higher earnings persistence would increase bond rating. Higher free cash flow would increase bond rating. This study could not find evidence that higher litigation risk would decrease bond rating.Keywords: bond rating, earnings persistence, free cash flow, litigation risk
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Sri Astuti; Zuhrohtun Zuhrohtun; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
The role of risk management and good governance to detect fraud financial reporting Kunti Sunaryo; Sri Astuti; Zuhrohtun Zuhrohtun
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art4

Abstract

The aim of this study is to investigate the organizational factors, auditor opinion and the role of internal auditor in banking industry to detect fraud in Indonesia. Observation data in this study are the years from 2013 to 2017. This study is an empirical study and the data are selected by using sampling technique. Observation data in this study are as many as 45, and are processed by using logistic regression analysis instrument. The dependent variable studied is fraud. Meanwhile, the corporate organizational factors are risk disclosure and independency of intern auditor function as well as independent auditor opinion. The testing result proofs that there is no corporate organizational variable and independent auditor opinion significantly affecting indication of fraud in banking company.
Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Bryan Akram Pambudi; Indra Kusumawardhani; Zuhrohtun Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Zuhrohtun Zuhrohtun; Endah Triana
Buletin Studi Ekonomi VOLUME.28.NO.02.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i02.p09

Abstract

The purpose of this research is to examine and obtain empirical evidence on the impact of Environmental, Social, and Governance, Return On Equity, and Earnings Per Share as independent variables on stock prices as the dependent variable. Environmental Social and Governance is measured using the content analysis method with reference to the ESG Reporting Guide 2.0 indicator published by the NASDAQ in 2019. The data used is secondary data sourced from the Indonesia Stock Exchange's website and the official website of the related company. This study's population consists of mining sector firms listed on the Indonesia Stock Exchange (IDX) between 2019 until 2021. The sample for this research was taken using a purposive sampling method with adjusted sample criteria, and obtained a sample of 15 companies. This research uses descriptive statistical analysis, the classical assumption test, and hypothesis testing and multiple linear regression analysis. The results of this study prove that Environmental Social and Governance has an effect on stock prices, Return On Equity has an effect on stock prices, and Earning Per Share has an effect on stock price.
Co-Authors Bryan Akram Pambudi Endah Triana Erliana Cahyaning Budi Indra Kusumawardhani Kunti Sunaryo Kusharyanti Kusharyanti Kusumawardhani, Indra RATNA CANDRA SARI Sadi, Sadi Sri Astuti Sri Astuti