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Analisis Pengaruh Tingkat Pengungkapan Dalam Laporan Keuangan Dan Timeliness Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Di Bei Tahun 2011-2013) Nariman, Augustpaosa
Akuntansi Krida Wacana VOL. 16 NO. 1 JANUARI-JUNI 2016
Publisher : Akuntansi Krida Wacana

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PENGARUH FAKTOR-FAKTOR PERUSAHAAN, PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR TERHADAP PENERIMAAN OPINI AUDIT TERKAIT GOING CONCERN Nariman, Augustpaosa
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1, No 2 (2017): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v1i2.1045

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Faktor-Faktor Perusahaan, Prediksi Kebangkrutan Dan Reputasi Auditor Terhadap Penerimaan Opini Terkait Going Concern (Studi Empiris Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar Di BEI Tahun 2012-2015). Faktor-faktor perusahaan meliputi pertumbuhan perusahaan, kepemilikan institusional, ukuran perusahaan, prediksi kebangkrutan yang dihitung dengan menggunakan Altman Z Score, dan reputasi auditor yang dibedakan menjadi KAP big four dan KAP non big four. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan pertambangan batu bara yang telah diaudit oleh kantor akuntan publik yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Variabel independen dalam penelitian ini adalah pertumbuhan perusahaan dengan melihat pada pertumbuhan aktiva akhir tahun dibandingkan dengan aktiva awal tahun (X1), kepemilikan perusahaan dengan melihat pada besarnya jumlah saham yang dimiliki oleh institusi (X2), ukuran perusahaan dengan menghitung Log dari total aktiva akhir tahun (X3), prediksi kebangkrutan Altman Z-Score dengan menggunakan lima variabel yang mewakili rasio likuiditas, profitabilitas, rasio aktivitas (X4), dan reputasi auditor yang dibagi menjadi KAP big four dan KAP non big four (X5) dan variabel dependen dalam penelitian ini adalah opini audit going concern yang diterbitkan oleh kantor akuntan publik. Hasil penelitian menunjukkan hasil bahwa pertumbuhan perusahaan, kepemilikan institusional, ukuran perusahaan, reputasi auditor tidak memiliki pengaruh signifikan terhadap penerimaan opini audit going concern, sedangkan prediksi kebangkrutan dengan menggunakan model Altman Z Score menunjukkan hasil pengaruh yang signifikan terhadap penerimaan opini audit going concern. Auditor akan melakukan analisis terhadap rasio keuangan perusahaan yang menunjukkan kinerja keuangan perusahaan yang akan mempengaruhi opini audit yang akan diberikan oleh kantor akuntan publik. Kata kunci: Pertumbuhan Perusahaan, Kepemilikan Institusional, Ukuran Perusahaan, Altman Z Score, Reputasi Audit

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Nariman, Augustpaosa; Ekadjaja, Margarita
Manajemen Bisnis Kompetensi VOL. 14 NO. 01 JANUARI - JUNI 2019
Publisher : Manajemen Bisnis Kompetensi

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Increasing the wealth of shareholders is one of the purpose of financial management. Shareholders wealth can be seen from the increase of corporate value. Several issue related to corporate governance factor becoming popular topic since the economic crisis in Indonesia. According to the corporate governance factor is a system to control corporate, the mechanism corporate governance are management shareholding, institutional shareholding, government shareholding, board size, board independence. Corporate governance factor for this research are institutional shareholding, board size, and board independence The aim of this research are to understanding and analyzing the effect of corporate governance factor consists of institutional shareholding, board size, and board independence to value of the firm. The populations in this research were manufacturing companies listed in IDX (Indonesia Stock Exchange) within period 2013-2016. The method of sampling in this research used the purposive sampling method. The results showed that corporate governance factor consists of institutional shareholding, board size, and board independence had effect on value of the firm of manufacturing companies list on the Indonesia Stock Exchange.Keywords: corporate governance, institutional shareholding, board size, board independence, value of the firm

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK TERHADAP OPINI GOING CONCERN DAN EARNINGS RESPONSE COEFFICIENTS (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Nariman, Augustpaosa
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik terhadap opini going concern dan earnings response coefficients (ERCs). Metode penelitian menggunakan metode empiris dengan data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2011-2013 dengan observasi sebanyak 282 perusahaan. Hasil penelitian untuk semua sampel menunjukkan bahwa terdapat hubungan positif antara perusahaan yang diaudit oleh KAP Big 4 dengan penerbitan opini going concern dan terdapat hubungan negatif antara KAP Big 4 dengan informasi laba yang dinilai dengan earnings response coefficients (ERCs). Ukuran KAP besar tidak selalu menghasilkan kualitas laba yang tinggi. Kualitas informasi laba pada KAP besar dan kecil dapat dianggap cukup seragam.This study specifically aims to examine the link and effect between the accounting firm size on issuance of the going concern audit opinion and earnings response coefficients (ERCs). The research method uses empirical methods to secondary data obtained from Indonesian Stock Exchange for the year 2011-2013 with total observation of 282 firm-years. The result for the entire samples show that there is a positive relationship (association) between the firms audited by the Big 4 accounting firms on the issuance the going concern audit opinion and interestingly, there is a negative relationship (association) between the firms audited by the Big 4 accounting firms on the earnings response coefficients (ERCs). Large accounting firms does not always produce high quality earnings. Thus, earnings quality information of large and small accounting firms can be considered fairly uniform.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP YIELD TO MATURITY OBLIGASI KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Nariman, Augustpaosa
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini adalah untuk melakukan analisis dan mendapatkan bukti empiris mengenai pengaruh faktor internal dan faktor eksternal perusahaan terhadap yield to maturity obligasi. Faktor internal perusahaan terdiri dari komiteaudit, ukuran perusahaan, debt to equity ratio sedangkan faktor eksternal perusahaan adalah kualitas auditor dan tingkat suku bunga Bank Indonesia.Penelitian ini menggunakan 33 perusahaan yang menerbitkan obligasi pada periode 2011-2013.Data dianalisis dengan menggunakan regresi linear berganda di mana sebelumnya telah dilakukan uji asumsi klasik.Dari hasil penelitian diperoleh hasil bahwa faktor internal yang terdiri dari komite audit, ukuran perusahaan, dan debt to equity ratio tidak berpengaruh signifikan terhadap yield to maturity obligasi.Ukuran perusahaan menunjukkan hasil pengaruh yang negatif terhadap yield to maturity obligasi.Faktor eksternal perusahaan yaitu kualitas auditor dan tingkat suku bunga Bank Indonesia berpengaruh signifikan terhadap yield to maturity obligasi.Kualitas auditor menunjukkan pengaruh hubungan yang negatif terhadap yield to maturity obligasi.This research is to analyze and obtain empirical evidence about the influence of internal factors and external factors on the yield to maturity of corporate bonds. Internal factors are the company's audit committee, company size, debt to equity ratio while the external factors is the quality of auditors and the interest rate of Bank Indonesia. This research usedsample of 33 companies which issued bonds in 2011-2013. Data were analyzed using multiple linear regressionand prior to hypothesis testing has been performed classical assumption test. Result obtained from the research shows that the internal factor which consist of the audit committee, company size, and debt to equity ratio are not significantly affects the yield to maturity of the bonds. Size companies shows the results of a negative influence on the yield to maturity of the bonds. External factors, namely the quality of auditors and Bank Indonesia interest rate are significantly affects the yield to maturity of the bonds. Quality auditor shows the effect of a negative relationship to the yield to maturity of the bonds.

Implikasi corporate governance, investment opportunity set, firm size, dan leverage terhadap earnings quality Nariman, Augustpaosa; Ekadjaja, Margarita
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.332

Profit of a company is used by creditor and investor to evaluate the performance of the management, estimate earnings power, and to predict future profit. Earning qualityis measured from the accrual. A company with high accrual is indicating that the quality of company profit is low, and vice versa. According to Chan,et al. (2001) profit quality in the financial report will increase company value which is reflected in the stock return. Purpose of the this research is to understand the impact of variable ofinstitutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto theearnings quality.Â This research is using manufacturing industry that listed in the Indonesian stock exchange during the period of 2013-2016,sample is taken using purposive samplin technique.Based on analysis result and research is done using double linear regression with the eviews 9.0 software, we can conclude that there is a significant positive influence between institutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto the earnings quality. While leverage has insignificant influence to the earnings qualitymeasured with Discretionary Accruals (DACCR).

Faktor-Faktor Yang Mempengaruhi Indeks Harga Saham Gabungan Augustpaosa Nariman, Hendang Tanusdjaja,
Jurnal Ekonomi Vol 24, No 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.546

The growth of the stock market in Indonesia from the Composite Stock Price Index (CSPI) showed quite fantastic in the last ten years after experiencing a downturn in the 2008 global financial crisis. The stock investment in the capital market is not the only type of financial investment, there is another type, namely Indonesia Bank Certificate (SBI) and money market measured by exchange rates. This study aims to find out how the SBI interest rate, exchange rate, money supply (M2) and inflation affect the JCI in the 2011-2015 periods. By using SPSS V20, it was found that in the period of SBI interest rate, exchange rate, money supply (M2) and inflation rate had no effect on the CSPI. This is due to the level of return on the capital market is greater than the SBI interest rate and exchange rate difference, while the number of transactions on the Indonesia Stock Exchange is still dominated by foreign investors, M2 does not affect the CSPI, and they are generally traders rather than investors, thus the inflation rate affects the company's growth was slightly ignored.

Analisis Faktor-Faktor yang Mempengaruhi Capital Expenditure Augustpaosa Nariman, Sharen Criselda,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.765

This study aims to determine the effect of free cash flow, dividends, interest expense, and firm size on capital expenditures. This study uses a sample of 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The software used is Eviews version 12 with a purposive sampling method. This study uses a panel of regression data with three models, namely the common effect model, the fixed effect model, and the random effect model. After testing, the random effect model is the chosen model. The results of this study indicate that free cash flow and firm size have a positive and significant effect on capital expenditures. That is, the higher the free cash flow and the larger the size of a company, the higher the amount of capital expenditure. In addition, dividend and interest expenses have a positive and insignificant effect on capital expenditures.

Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Makanan dan Minuman Augustpaosa Nariman, Kenny Sukardi,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.793

This study aims to determine the effect of company size, profitability (ROA), Liquidity, Net Profit Margin and Total Asset Turnover on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 research period. The population of the food and beverage sector is 30 companies. The sampling technique used in this research is the purposive sampling method. There are 18 registered food and beverage companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was tested using E-views version 11. The data analysis method used was the multiple regression method. The results of this study indicate that firm size and total asset turnover have a positive effect on the capital structure. Liquidity has a significant negative effect on the capital structure, while profitability and net profit margins have no effect on the capital structure.

Implikasi Corporate Governance, Investment Opportunity Set, Firm Size, Dan Leverage Terhadap Earnings Quality Augustpaosa Nariman; Margarita Ekadjadja
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.332

The profit of a company is used by creditor and investor to evaluate the performance of the management, estimate earnings power, and to predict future profit. Earning qualityis measured from the accrual. A company with high accrual is indicating that the quality of company profit is low, and vice versa. According to Chan,et al. (2001) profit quality in the financial report will increase company value which is reflected in the stock return. Purpose of the this research is to understand the impact of variable ofinstitutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto theearnings quality. This research is using manufacturing industry that was listed in the Indonesian stock exchange during the period of 2013-2016,sample is taken using the purposive samplin technique.Based on analysis result and research is done using double linear regression with the eviews 9.0 software, we can conclude that there is a significant positive influence between institutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto the earnings quality. While leverage has insignificant influence to the earnings qualitymeasured with Discretionary Accruals (DACCR).

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