Mohamad Zulman Hakim
Universitas Muhammadiyah Tangerang

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABLITAS TERHADAP AUDIT DELAY Mohamad Zulman Hakim; Aditya Prayoga; Seleman Hardi Yahawi; Dirvi Surya Abbas
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.5341

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, solvabilitas terhadap audit delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Total 10 perusahaan dengan waktu 3 tahun sehingga didapat 30 sampel yang diobservas ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan analisis regresi data panel dengan menggunakan software eviews 10. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, solvabilitas berpengaruh secara simultan terhadap audit delay.
Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba Siti Dewi Kusmiyati; Mohamad Zulman Hakim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.005

Abstract

The purpose of this study was to determine the effect of company size, profitability, cash holding, debt to equity ratio and net profit margin (NPM) on income smoothing. The population in this study includes all manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling method. Based on established criteria, 19 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is logistic regression analysis. The results showed that partially, the size of the company that was proxied by size had a significant negative effect on income smoothing, profitability which was proxied by return on assets (ROA) and net profit margin did not have a negative effect on income smoothing, cash holding had a significant positive effect on income smoothing, While the debt to equity ratio does not have a positive effect on income smoothing.
PENGARUH PROFITABILITAS, STUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dwi Widianingsih; Mohamad Zulman Hakim
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 1 No. 2 (2020): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.19

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Stuktur Modal, dan Ukuran Perusahaan terhadap Nilai perusahaan pada perusahaan sektor aneka industri yang terdafatar di Bursa Efek Indonesia (BEI). Sampel peneltian ini terdiri dari 6 perusahaan sektor aneka industri  di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah EVIEWS 9. Studi ini memberikan bukti bahwa bahwa profitabilitas dan stuktur modal berpengaruh positif terhadap nilai perusahaan, sedangkan Ukuran perusahaan  tidak berpengaruh terhadap nilai perusahaan
Analisis Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Makanan Dan Minuman Di Indonesia Tahun 2014-2018 Yoni Syafitri; Mohamad Zulman Hakim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.010

Abstract

This study aims to determine the factors that influence Stock Returns such as Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio in food and beverage companies listed on the Indonesia Stock Exchange. This research is a quantitative type because it refers to the calculation of research data in the form of numbers. The variables of this study include the dependent and independent variables. The sample in this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The sample selection uses the purpose sampling method, with a total of 7 companies during the 2014-2018 period. Data analysis techniques using the Classic Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test, this analysis was carried out with the help of the software program Eviews 9.0. This study shows that the variable Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio simultaneously affect stock returns. With a significance level of 0.033668 less than 0.05. and partially Return On Equity has an influence on stock returns, while Current Rati, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio has no effect on stock returns.
ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY Mohamad Zulman Hakim; Yuyun Naelufar
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.10348

Abstract

The purpose of this study is to examine the effect of earnings growth, profitability, capital structure, liquidity and company size on earnings quality in companies of Basic and Chemical Industries Listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.The population in this study includes all basic and chemical industry companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results of the study simultaneously showed that the independent variable affected earnings quality. While partially, company size, profitability, liquidity and company size variables have no effect on earnings quality, but capital structure variables that are proxy by leverage have a positive effect on earnings quality.
DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA mohamad zulman hakim
COMPETITIVE Vol 2, No 1 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i1.467

Abstract

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting
PENGARUH PRICE EARNING RATIO, EARNING PER SHARE, RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM (Pada Sektor Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Mohamad Zulman Hakim; Dirvi Surya Abbas
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1528

Abstract

The purpose of this study was to determine the extent of the effect of price earnings ratio, earnings per share, return on equity, debt to equity ratio and net profit margin on stock returns. Price earning ratio is measured by the price per share divided by net income per share, earning per share is measured by net income after tax divided by the number of shares outstanding, as well as return on equity measured by net profit after tax divided by shareholders' equity multiplied by 100% , the debt to equity ratio is measured by total debt divided by total equity and net profit margin is measured by net income after tax divided by net sales income. The stock return as the dependent variable is measured by the closing price of the current year minus the closing price of the previous year's share and then divided by the closing price of the previous year.This study uses a sample of property and real estate subsector companies during 2013 - 2017 using purposive sampling method. The data used is obtained from annual reports listed on the Indonesia Stock Exchange. There were 17 companies during 2013-2017 that met the criteria. The analytical method used in this study is panel data regression analysis.The results of this study indicate that price earnings ratio, earnings per share, debt to equity ratio and net profit margin have no significant effect on stock returns. While return on equity has a significant positive effect on stock returns.Keywords: Price Earning Ratio, Earning per Share, Return on Equity, Debt to Equity Ratio, Net Profit Margin and Return Saham
SOSIALISASI PELAPORAN SPT TAHUNAN PPH OP 1770 S MELALUI E-FILING PADA UMKM KSPPS ABDI KERTA RAHARJA Dirvi Surya Abbas; Arry Eksandy; Mohamad Zulman Hakim; Sigit Budi Santoso
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2020): Agustus 2020
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1061.857 KB) | DOI: 10.31294/jabdimas.v3i2.7905

Abstract

Tujuan dari kegiatan Program Layanan Masyarakat melalui PkM (Program Kemitraan Masyarakat) pada Sosialisasi Pelaporan Spt Tahunan Pph Op 1770 S Melalui E-Filing UMKM yang merupakan anggota dari KPPS ABDI KERTA RAHARJA di Kecamatan Karawaci, Kota Tangerang adalah memberikan pemahaman kepada pelaku usaha mengenai faktor pendukung kegiatan usaha yaitu faktor Perpajakan, Sebagai warga negara yang baik, membayar pajak sesuai ketentuan merupakan kewajiban yang harus dilaksanakan. Bentuk ketaatan dalam membayar pajak adalah dengan selain memiliki NPWP (Nomor Pokok Wajib Pajak), namun juga haruslah tertib dalam pelaporan pajak pribadi atas penghasilannya. pengertian dari E-filling adalah cara penyampaian SPT atau pemberitahuan perpanjangan SPT Tahunan yang dilakukan secara online dan real-time melalui website e-filing pajak DJP Online atau aplikasi yang disediakan ASP (Application Service Provider/Penyedia Jasa Aplikasi) pajak. Metode yang digunakan dengan cara Sosialisasi dan diskusi. Hasil yang diperoleh dari kegiatan Sosialisasi ini adalah Pertama, pelaku usaha mengalami Peningkatan pemahaman tata cara pengajuan formulir permohonan e-FIN. Kedua, Mampu melakukan Registrasi akun e-filling serta mengaktivasi akun e-filling untuk membuat akun e-filling dalam menyelenggarakan Pelaporan PPh OP 1770 S. Ketiga, Mampu menerapkan pengisian SPT Online dalam e-filling, sehingga para pelaku usaha dapat menyelenggarakan Pelaporan PPh OP 1770 S melalui e-filling. Dengan dilaksanakannya program ini, maka terjadi perbaikan tatanan nilai masyarakat di bidang pendidikan khususnya bidang ilmu akuntansi perpajakan (ekonomi). Simpulannya yaitu Sosialisasi Pelaporan Spt Tahunan Pph Op 1770 S Melalui E-Filing mendapat respon yang positif dan pelaku usaha mendapatkan pengetahuan dan keterampilan mengenai wawasan baru dalam menjalankan usahanya dan mudah diaplikasikan.Kata Kunci : e-filing, SPT Tahunan, PPh Op, Perpajakan
PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS Imam Hidayat; Petty Aprilia Sari; Mohamad Zulman Hakim; Dirvi Surya Abbas
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4454

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh total asset turnover, leverage dan profitabilitas terhadap financial distress pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2015-2019.Populasi penelitian ini meliputi seluruh perusahaan property dan real estate estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa total asset turnover tidak memiliki pengaruh terhadap financial distress, leverage berpengaruh negatif signifikan terhadap financial distress, profitabiliats berpengaruh positif terhadap financial distress dan manajerial dan likuiditas tidak memiliki pengaruh signifikan terhadap financial distress, dan total asset turnover, leverage dan profitabilitas secara bersama-sama berpengaruh terhadap financial distress.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (PADA PEMERINTAH PROVINSI BANTEN PERIODE 2011-2015) ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; EKAWATI EKAWATI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.917

Abstract

The purpose of this research is to know the effect of Local Revenue, General Allocation Fund, Special Allocation Fund to Capital Expenditure. The research period used is 5 years in the period 20112015.  The study population covers all the existing Kota / Kabupaten in Banten Province for the period of 2011-2015. Sampling technique using saturated sampling technique. Based on the predetermined criteria, the number of samples 8 Kota and 8 Kabupaten. The type of data used is secondary data obtained from the official website of Banten Province. Data analysis method used is panel data regression analysis.  The results of this study indicate that the General Allocation Fund affects the Capital Expenditure, while the Original Revenue and Special Allocation Fund has no effect on Capital Expenditure.  Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, Capital Expenditures