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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS PEKBIS
Kamaliah Kamaliah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2010 – 2015) Muhammad Ridho S; Kamaliah Kamaliah; Taufeni Taufik
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.492 KB) | DOI: 10.31258/je.25.4.p.30

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruhpenerapan mekanisme good corporate governance yaitu kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen dan komite audit terhadap nilai perusahaan dengan manajemen laba sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di BEI periode 2010-2015. Sampel yang digunakan adalah 34 perusahaan, Sampel ditentukan dengan menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan WarpPLS versi 2.0. Hasil empiris penelitian ini menunjukkan : (1) kepemilikan manajerial berpengaruh negatif signifikan terhadap nilai perusahaan; (2) kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan; (3) dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan; (4) audit commite berpengaruh positif signifikan terhadap nilai perusahaan; (5) manajemen laba tidak dapat memediasi pengaruh mekanisme good corporate governance terhadap nilai perusahaan
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN KONSERVATISME SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014) Rani Munik Munika; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.42 KB) | DOI: 10.31258/je.24.4.p.83

Abstract

The purpose of this research is to examine the influence of the factors that affectthe earnings quality, namely managerial ownership, Leverage and Investment Opportunity Set (IOS) which using conservatisme as an moderating variabel. This research used samples from 120 manufacturing companies listed on Indonesia Stock Exchange, by using purposive sampling method which were published financial report among 2010-2014. The analysis method of this research used moderate regression analisys. The results of this research show that(1) there is significant effect of managerial ownership on the earnings quality (2) there is significant effect of Leverage on the earnings quality ,(3) there is not significant effect of IOS on the earnings quality, (4) there is significant effect of managerial ownership on the earnings quality through conservatism (5) there is significant effect of Leverage on the earnings quality through conservatisme (6) there is not significant effect of IOS on the earnings quality through conservatisme
PENGARUH MANAJEMEN LABA DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITIES SERTA IMPLIKASINYA TERHADAP FIRM VALUE PADA PERUSAHAAN KELOMPOK LQ 45 DI BURSA EFEK INDONESIA Endang Hadiyanti; Kamaliah Kamaliah; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.258 KB) | DOI: 10.31258/je.24.1.p.136

Abstract

This study was conducted to test empirically 1) The effect of earningsmanagement on the disclosure of CSR, 2) Influence of the audit committee ondisclosure of CSR, 3) Effect of mediation CSR disclosure of the relationshipbetween earnings management and firm value, 4) Effect of mediation CSRdisclosure of the relationship between the audit committee and the firm value, and5) The effect of CSR disclosure on firm value. The object under study is LQ 45group company listed in Indonesia Stock Exchange period 2013 to 2014.Testing is done with path analysis by using SPSS version 21. Prior to testing,conducted prior test data normality and linearity test. The results showed that 1)Earnings management influence on CSR 2) The audit committee has an effect onthe disclosure of CSR 3) Disclosure CSR mediates the effect of earningsmanagement on firm value 4) Disclosure CSR mediates the influence of the auditcommittee of the firm value 5) Disclosure CSR affect the firm value.
PENGARUH KINERJA KEUANGAN DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Kartika Aulia Zein; Kamaliah Kamaliah; Alfiati Silfi
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.105 KB) | DOI: 10.31258/je.26.3.p.111-127

Abstract

Penelitian ini bertujuan untuk menguji pengaruh terhadap kinerja keuangan dan perencanaan pajak terhadap nilai peusahaan dengan dimoderasi oleh kepemiikan institusional sebagai  variabel pemoderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 33 perusahaan manufaktur. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data dilakukan dengan teknik dokumentasi yang diperoleh melalui situs resmi IDX: www.idx.co.id. Analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian membuktikan bahwa (1) kinerja keuangan tidak  berpengaruh terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.574, (2) perencanaan pajak berpengaruh negatif  dan signifikan terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.019, (3) kepemilikan institusional tidak mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.567 (4) dan kepemilikan institusional tidak mampu memoderasi hubungan perencanaan pajak terhadap nilai perusahaan dengan tingkat signifikan sebesar 0.570.
Pengaruh Kompetensi, Teknologi Informasi, Sistem Akuntansi, Internal Control terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Keuangan Desa (Studi Empiris di Kecamatan Pangkalan Kuras Kabupaten Pelalawan Tahun 2018) Widia Yulianti; Kamaliah Kamaliah; Muhammad Rasuli
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.386-398

Abstract

The purpose of this study was to look at the effect of competency, information technology, accounting systems, internal control, on the accountability of village governments in managing village finances in Pangkalan Kuras Subdistrict, Pelalawan Regency in 2018. The population in this study was village government in Pangkalan Kuras District, Pelalawan Regency which consists of 16 villages. Census technique was used in sampling where all populations were sampled. This is done because the population to be studied is a small number. Each village was taken by 4 respondents related to village financial management, namely the village head, village secretary, treasurer, and finance chief. The number of respondents in this study were 64 respondents. The data analysis method used is multiple linear regression using the SPSS program. Competence of officials in village financial managers is classified as good, information technology in village financial management has been well utilized by the authorities, the village financial accounting system has been in accordance with it, internal control in managing village funds has gone well and village financial management is accountable. Then from the test results obtained the results that the competence of the village financial management apparatus, information technology utilization, village financial accounting systems and internal control have a significant effect on the accountability of village financial management in the village government in Pangkalan Kuras District, Pelalawan Regency.
Pengaruh Intellectual Capital dan Islamic Corporate Governance Disclosure terhadap Kinerja Keuangan: Peran Islamic Corporate Social Responsibility Disclosure sebagai Variabel Mediasi W Djuanda; Amries Rusli Tanjung; Kamaliah Kamaliah
Jurnal Ekonomi Vol 27, No 3 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.691 KB) | DOI: 10.31258/je.27.3.p.267-281

Abstract

This study aims to determine the effect of intellectual capital and Islamic corporate governance on the partial disclosure of financial performance. Furthermore, this study also examines the role of Islamic corporate social responsibility disclosure as mediating the relationship between intellectual capital and Islamic corporate governance disclosure and financial performance. The population in this study is Islamic general banking registered at Bank Indonesia (BI). The sampling method used in this study was purposive sampling, in order to obtain 49 samples. This study uses secondary data obtained from the each of Islamic general bankingwebsite. The statistical method used to test the research hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program. The results of this study prove that Islamic corporate governance disclosure has a positive and significant effect on Islamic corporate social responsibility disclosure, while intellectual capital has no effect on Islamic corporate social responsibility disclosure. Then Islamic corporate social responsibility disclosure has no effect on financial performance. Furthermore, Islamic corporate social responsibility disclosure cannot show its role as a mediation of the relationship between intellectual capital and Islamic corporate governance, a partial disclosure of financial performance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PERIODE 2011 - 2015 Eva Ulfah Rahayu; Kamaliah Kamaliah; Nur Azlina
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.718 KB) | DOI: 10.31258/je.25.4.p.46

Abstract

Penelitian ini betujuan untuk melakukan perbandingan kinerja keuangan BankSyariah dengan Bank Konvensional di Indonesia pada periode 2011-2015 dengan menggunakan metode Economic Value Added (EVA). Jenis data yang digunakan adalah data sekunder yang diambil dari direktori masing-masing perbankan dan website Otoritas Jasa Keuangan (OJK).Kriteria bank yang dipilih sebagai sampel dalam penelitian ini adalah Bank Umum Syariah yang telah berdiri lebih dari lima tahun untuk kemudian diperbandingkan dengan bank konvensional yang tergolong dalam Bank Umum Konvensional yang memiliki cabang/window syariah. Alat uji yang digunakan untuk melakukan pengolahan data adalah Independent Sample T-test untuk menguji perbedaan kinerja keuangan antara Bank Umum Syariah dan Bank Umum Konvensional.Hasil penelitian menunjukkan bahwa nilai EVA masing-masing Bank Umum Syariah dan Bank Umum Konvensional hampir secara keseluruhan bernilai positif (di atas nol), dengan rata-rata selisih positif (terjadi peningkatan nilai) dari tahun ke tahun. Artinya baik Bank Umum Syariah maupun Bank Umum Konvensional memiliki kinerja yang baik, dan telah mampu memberikan nilai tambah bagi perusahaannya. Berdasarkan perhitungan pengolahan data SPSS diperoleh t hitung untuk “nilai EVA” dengan Equal variance not assumed -6,522 dengan probabilitas 0,000. Oleh karena 0,000 < 0,05 maka H0 ditolak atau dapat dikatakan bahwa nilai EVA Bank Umum Syariah dan Bank Umum Konvensional memiliki perbedaan yang signifikan.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Keputusan Investasi sebagai Variabel Mediasi (Studi pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia Tahun 2012 – 2016) Wiwik Indra Mariana; Kamaliah Kamaliah; Novita Indrawati
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.998 KB) | DOI: 10.31258/je.27.1.p.47-56

Abstract

The purpose of this study is to analyze the effect of financial performance (profitability, leverage, and liquidity) on investment decisions and company value, to analyze the effect of investment decisions on firm value and to analyze the effect of financial performance (profitability, leverage and liquidity) on the value of the company mediated by the decision investation. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2012-2016. The study was conducted by collecting secondary data from the mining sector of 45 companies, the sampling method was a purposive sampling method with a sample size of 23 companies. Data analysis method uses path analysis. The results showed that financial performance as measured by leverage ratios influenced investment decisions. Financial performance as measured by the ratio of profitability and liquidity has no influence on investment decisions. Financial performance as measured by profitability and leverage ratios affect the value of the company, while financial performance as measured by liquidity ratios and investment decisions do not affect the value of the company. Financial performance measured by leverage ratio influences company value which is mediated by investment decisions. While financial performance as measured by the ratio of profitability and liquidity does not affect the value of the company mediated by investment decisions.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING ( STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE & PROPERTY YANG TERDAFTAR DI BEI PERIODE 2009 - 2013 ) Adi Chandra; Kamaliah Kamaliah; Restu Agusti
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.677 KB) | DOI: 10.31258/je.24.3.p.1

Abstract

This study was conducted to test (1) The effect of capital structure onprofitability,(2) The effect of size of firm on profitability,(3) The effect ofprofitability on firm value,(4) Effect of meditation profitability of the relationshipbetween capital structure and firm value, and (5) Effect of meditation profitabilityof the relationship between size of firm and firm value. Object under study is areal estate & property companies listed on Indonesian Stock Exchange during theperiod 2009-2013 with a total sample some 23 companies. This study usessecondary data obtained from Indonesian Stock Exchange. Testing is done byusing path analysis by using SPSS version 21. Prior to testing, conducted priortest data normality adn linearity test.The result showed that (1) Capital structure influence on profitability,(2) size offirm influence on profitability,(3) Profitability affected the firm value, (4)Profitability mediated the effect of capital structure on firm value ,and (5).Profitability does not mediated the effect of size of firm on firm value.
Pengaruh Konflik Kepentingan dan Tingkat Kesulitan Keuangan terhadap Konservatisme Akuntansi dengan Risiko Ligitasi sebagai Variabel Pemoderasi Ardian Ardi; Kamaliah Kamaliah; Novita Indrawati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.38 KB) | DOI: 10.31258/je.27.2.p.160-171

Abstract

The aim of this study is obtain empirical evidence of the influence of conflict of interest and financial distress to accounting conservatism. This study also aims to obtain empirical evidence of litigation risk moderating the ifluence of conflict of interest and financial distress to accounting conservatism. The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2012-2016 is 49 companies. Total samples of this research are 16 property and real estate companies used purposive sampling method. Statistical data analysis method used is linear regression analysis and Moderated Regression Analysis (MRA). The analysis results found that the conflict of interest has no effect on accounting conservatism, financial distress has a effect on accounting conservatism, litigation risk is reinforce the effect of conflict of interest to accounting conservatism, and litigation risk is not able to moderate the effect of financial distress to accounting conservatism.
Co-Authors Adhitya Adhitya Adhitya Agri Putra Adi Chandra Afdhal Fuad Al Azhar L Alfiati Silfi Amir Hasan Amries Rusli Tanjung Aprilianti Aprilianti Ardian Ardi ARIF RAHMAN Arini Nazivah Ariza Ifan Aunurrafiq Aunurrafiq Azwir Nasir Badriyah Nurul Benni Sumardi Desmiyawati Desmiyawati Devi Safitri Edyanus Herman Halim Eka Hariyani Endah Aprimulki Endang Hadiyanti Erick Aderson Pasaribu Eva Ulfah Rahayu Fadila Nurul Ferby Mutia Edwy Ferly Bitlinandas Fito Nanda Friska Aprilia Moina Gita Rahayu Habibullah Azzuhri Haryani Eka I Ketut Suada Intan Mahalayat Jayanti Fitri Kartika Aulia Zein Kirmizi Kirmizi Kurnia Pipin Lindarti Riski M. Rasuli Maharani Nadia Marlina Marlina Melia Frastuti Muhammad Rasuli Muhammad Ridho S Ningsih Fitri Lia Novita Indrawati Nur Azlina Nuraini Nuraini Pipin Kurnia Rahman Aditia Rahmiati Idrus Rani Munik Munika Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Rofika Rofika Susilatri Susilatri Susilawati Kurnia Taufeni Taufik Tri Winarti Umi Salamah Veriansyah Veriansyah W Djuanda Widia Yulianti Widya Pratiwi Wiwik Anggraini Wiwik Indra Mariana Yesi Mutia Basri Yohanes Diaken Nainggolan Yutri Nurmalasari