Zahroh Naimah, Zahroh
Fakultas Ekonomi Dan Bisnis Universitas Airlangga

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PERAN ENTRENCHMENT EFFECT DARI KONSENTRASI KEPEMILIKAN UNTUK PENINGKATAN KUALITAS LABA Yessy Aryanti Lestari; Zahroh Naimah
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.19

Abstract

Abstrak: Peran Entrenchment Effect dari konsentrasi kepemilikan untuk Peningkatan Kualitas Laba. Tujuan penelitian adalah menguji peran moderasi konsentrasi kepemilikan dalam pengaruh pengungkapan informasi laporan keberlanjutan terhadap kualitas laba. Metode penelitian yang digunakan moderating regression analysis dengan sampel 447 laporan periode 2010-2018. Penelitian ini menemukan adanya peran entrenchment effect dari konsentrasi kepemilikan untuk memoderasi pengungkapan informasi keberlanjutan terhadap kualitas laba. Perusahaan terkonsentrasi dapat menjadikan pengungkapan informasi keberlanjutan untuk bertindak oportunis. Selain itu, temuan ini juga menunjukkan bahwa perusahaan perlu mempertimbangkan banyak aspek yang berkaitan dalam menyusun peningkatan kualitas laba. Abstract: Entrenchment Effect Role of Ownership Concentration for Increasing Earnings Quality. The research objective was to examine the moderating role of ownership concentration in the effect of disclosure of sustainability report information on earnings quality. The research method used is moderating regression analysis with a sample of 447 reports for the 2010-2018 period. This study found the role of the entrenchment effect of ownership concentration to moderate the disclosure of sustainability information on earnings quality. Concentrated companies can make disclosure of sustainability information to act opportunistically. In addition, these findings also indicate that companies need to consider many aspects related to developing earnings quality.
RELEVANSI NILAI INFORMASI AKUNTANSI: SUATU KAJIAN TEORITIS Zahroh Naimah
Buletin Studi Ekonomi VOL.19.NO.1.FEBRUARI 2014.(PP 1-117)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.008 KB)

Abstract

The value relevance of Accounting Information (Theoritical Reviews). This paper theoritically reviews the value relevance of accounting information and the research development of the value relevance of accounting information. The value relevansi accounting information comprises of the the value relevance of accounting earnings, the value relevance of asset and liabilities, the value relevance of accounting earnings and book value of equity. This paper also theoritically reciews the factors that influence the value relevance of accounting information. The value relevance of accounting earnings is influenced by earnings quality, capital structure, auditor quality, company’s risk, firm’s size, growth opportunuty, and earnings persistence. The value relevance of accounting earnings and book value of equity is influenced by negative earnings, earnings persistence, financial health, profitability and growth opportunity, accounting conservatism, and investment in intangible assets. Keywords: value relevance, accounting earnings, book value of equity, earnings response coefficient.
The influence of audit committee’s and company’s characteristic on intellectual capital disclosure Zahroh Naimah; Nico Acintyo Mukti
Asian Journal of Accounting Research Volume 4 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0036

Abstract

The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014.The paper employed multiple linear regression and saturation sample as the analysis methods.The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure.As there are few ICD studies, this research will surely add ICD antecedents to literature.
MODERASI UKURAN PERUSAHAAN PADA KUALITAS AUDIT DAN USIA PERUSAHAAN TERHADAP MODAL EKUITAS Rivera, Lidwina Nurilhaq; Naimah, Zahroh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29256

Abstract

The cost of equity capital relates to the risk of investing in company shares. The purpose of this study was to analyze the effect of audit quality and company age on the cost of equity capital moderated by company size. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Data collection in this study was carried out by literature and documentation. The analysis technique in this research is Partial Least Square (PLS) analysis. The results in this study prove that audit quality has a significant effect on the cost of equity capital while company age does not have a significant effect on the cost of equity capital as well as audit quality does not have a significant effect on the cost of equity capital as moderated by company age.
Pengaruh Persistensi Laba dan Laba Negatif Terhadap Koefisien Respon Laba dan Koefisien Respon Nilai Buku Ekuitas pada Perusahaan Manufaktur di Bursa Efek Jakarta Zahroh Naimah; Sidharta Utama
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.177

Abstract

The objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study is aimed to identify the factors that influence earnings response coefficient and equity book value coefficients. The factors are negative earnings and earnings persistence. The results show that accounting earnings and book value of equity are positively associated with stock price. This results support the prior studies that accounting earnings and book value of equity have value relevance (Ohlson, 1995; Burgthaler and Dichev, 1997, etc). Accounting earnings and book value of equity are useful to explain stock price changes. The results of this study are consistent with previous studies that earnings response coefficient is greater in the firms that have permanent earnings (Ohlson, 1995; Collins and Kothari, 1989; Barth et al., 1998; Ou and Sepe, 2002), According to prior studies, earnings response coefficient is smaller in the firms that have negative earnings (Jan and Ou, 1995; Hayn, 1995). Book value response coefficients is smaller in the firms that have permanent earnings and greater in the firms that have negative earnings, consistent with Ohlson, 1995; Collins and Kothari, 1989; Barth et al., 1998; Ou and Sepe, 2002, Jan and Ou, 1995; Hayn, 1995.
Refleksi Sifat Rasulullah dalam Etika Professional Akuntan Indonesia Tamara Firdaus Basyir; Debby Ratna Daniel; Zahroh Naimah
El-Iqtishod: Jurnal Ekonomi Syariah Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah EL-IQTISHOD
Publisher : Program Studi Ekonomi Syariah

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Abstract

Undang-Undang Republik Indonesia Nomor 5 Tahun 2011 tentang Akuntan publik telah menyatakan bahwa akuntan publik harus melakukan tugasnya sesuai dengan prinsip dasar etika profesi. Agama merupakan sumber pedoman untuk mengetahui atau membedakan yang baik dan buruk karena Tuhan merupakan otoritas tertinggi dalam menentukan baik dan buruk. Rasulullah Muhammad SAW. merupakan pemimimpin yang menjadi suri tauladan dikaruniai sifat-sifat terpuji. Sifat Rasulullah merupakan cerminan manusia yang beretika dan beradab dalam Islam. Sehingga artikel ini bertujuan untuk merefleksikan sifat-sifat Rasulullah ke dalam etika profesional akuntan publik menggunakan metode library research. Hasilnya adalah lima sifat Rasulullah tercermin dalam kode etik IAI yang pertama Shiddiq (jujur) tercermin dalam prinsip dasar integritas. Kedua, Amanah (dapat dipercaya) tercermin dalam prinsip dasar perilaku professional dan kerahasiaan. Ketiga, tabligh (menyampaikan) tidak terlihat dalam prinsip dasar kode etik akuntan Indonesia. Keempat, fathanah (cerdas) terlihat dalam prinsip dasar kehati-hatian dan kompetensi professional. Kelima, istiqmah (konsisten) terlihat dalam prinsip objektivitas. Sehingga dapat disimpulkan bahwa sifat Rasulullah Saw. Sejalan dengan prinsip dasar kode etik akuntan Indonesia dan sifat tabligh merupakan pelengkap yang sangat penting ada dalam sifat setiap akuntan khususnya yang beragama islam.
The Influence of Managerial Ability on Future Performance Luqita Romaisyah; Zahroh Naimah
Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.12

Abstract

The establishment of a single market in the ASEAN which is termed the ASEAN Economic Community (MEA) allows a country to sell goods and services easily to other countries throughout Southeast Asia, thus competition is getting tighter. Every firm should be more innovative in order to have a competitive advantage to win the competition in the industry which is reflected by its performance. Managers with a high ability are believed to be able to make projections of future business conditions, thus they can design the right strategy for the procurement and optimization of the firm's resources utilization in producing output which can lead the firm to has a good performance in future. This study analyze the influence of managerial ability to future performance. Some control variables are used in this study, including firm size, financial leverage, market to book ratio, sales growth, and market share.Hypothesis testing in this study used multiple linear regression analysis to analyze data from 291 manufacturing companies listed on the Indonesia Stock Exchange during the 2008-2010 period. The result prove that managerial ability has a positive effect on future performance up to five years later, but the longer time the influencebecome weaker.