Zulbahridar '
Unknown Affiliation

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arief maulana nst; Zulbahridar '; Hariadi '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims us to determine the effect of the financial performance of the company's value by moderating variables: Good Corporate Governance is proxied by managerial ownership, institutional, and the audit committee. This study that are used the capture technique purposive sampling. The type of data that writers use in this research is secondary data. Samples are automotive companies listed in the Indonesia Stock Exchange (BEI) in 2010 - 2014. Testing this hypothesis using multiple regression using SPSS version 18.00. This study shows the results that good corporate governance proxied by managerial ownership, institutional ownership, and the audit committee are jointly able to moderate influence on the value of the company 's financial performance. In addition, this study also showed results that ROE significant positive effect on Tobin 's Q.Keywords : Financial Performance, Value Company and Good Corporate Governance
PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Zulfikri Roskha; Zulbahridar '; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to investigate the influence of leverage, good corporate governance, and firm size on earnings management. In the good corporate governace is proxied into institutional ownership, manegerial ownership, independent directors, audit quality, and commisioners. The population of this study is the manufacturing comapanies which are listed in Indonesia Stock Exchange in 2012 to 2014. The samples selection of this study is performed by using purpose sampling methode, consisted of 21 companies have been chosen based on selected according to the criteria of the sample from 141 populations. The methode analysis used in this study is multiple regression analysis. The coefficient of determination is 30%, in term of adjuted R square. This showed that dependent variable has low ability in explaining the variation of variables. Partially, the result of the study reveal that leverage, institutional ownership, manegerial ownership, audit quality, and firm size influence to the earnings management. And the other side, independent commisioners and board of commissioners aren’t influence to the earnings management. Simultaneously, the result of the study reveal that leverage, institutional manegerial ownership, independent commissioners, audit quality, board of commissioner, and firm size influence to the earnings management.Keyword : leverage, governance, size, and earning management
Pengaruh struktur kepemilikan, struktur modal dan ukuran perusahaan terhadap risk management disclosure pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Kristiono '; Zulbahridar '; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aimed to examine the effect of management ownership on risk management disclosure, the effect of institution ownership on risk management disclosure, the effect of capital structure on risk management disclosure and the effect of firm size on risk management disclosure. The sample was taken using the method of purposive sampling from banking firm listed Indonesian Stock Exchange(BEI) in 2010-2012. The sampling used was of 108 samples from 36 banks period of 3 years. The method of analysis in this study using multiple regression. The results of this study indicate that firm size effect on risk management disclosure. While management ownership, institution ownership, and capital structure does not effect on risk management disclosure.Keyword: Management ownership, institution ownership, capital structure, firm size, risk management disclosure.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN BASIS KEPEMILIKAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2012-2014 Rindu Kurnia Putri; Zulbahridar '; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims size, profitability, laverage, liquidity, and based ownership to examine the effect of to corporate social responsibility. The sample used in this study are the mining companies listed on the Indonesian Stock Exchange (IDX) during the period 2012 to 2014 where the total sample is used by 25 companies. The sampling thecnique in which the number of observation obtained this study was 75 (25x3). The data used in this study is secondary data obtained from published financial reports in the Indonesian Stock Exchange. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are size, profitability, laverage, liquidity, and based ownership affect the corporate social responsibility on the level of significant (α) < 0,05. The coefficient of determination as big as 0,819 indicates that 81,9 % of the variations that occur in the corporate social responsibility is affected by size, profitability, laverage, liquidity, and based ownership while the rest of 18,1% were affected by other variabel that were not performed in this study.Keywords : Size, profitability, laverage, liquidity, and corporate social responsibility.
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, ARUS KAS BEBAS, DAN LEVERAGETERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Hafizh Rahdal; Zulbahridar &#039;; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of size of auditor firm, firm size, free cash flow, and leverage on earnings management in Food and Beverage Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Food and Beverage Companies listed on the Indonesia Stock Exchange during 2012-2014. Selection of the sample using purposive sampling method in which the population of 17 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that size of auditor firm effect on earnings management to the value thitung 2.879>ttable 2.023 with significant value of 0.007. Firm size effect on the earnings management to the value thitung 2,275>ttable 2.023 with significant value 0.029. Free cash flow effect on earnings management to the value thitung2,076<ttable 2.023 with significant values of 0.045. Leverage effect on earnings management to the value thitung 2.161>ttable 2.023 with significant value 0.038. Significant value in this study was 0.05. The coefficient of determination in this study 0.289 shows that 28.9% of the variations that occur in earnings management is affected by size of auditor firm, firm size, free cash flow, leverage and the remaining 71.1% is influenced by other variables not included in this research.Keyword : size, cash flow, leverage, and earnings.
Pengaruh information technology relatedness terhadap kinerja perusahaan dengan knowledge management capability sebagai variabel intervening (penelitian terhadap perusahaan perbankan di kota Pekanbaru) Syahreiza Eria; Zulbahridar &#039;; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective secondorder factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 79 branch managers of banking in Pekanbaru. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capabilityKeywords: Information Technology Relatedness, Knowledge Management Capability, Corporate Performance, Second Order Construct, Partial Least Square
Pengaruh Tingkat Inflasi, Tigkat Bunga Deposito Dan Kurs Valuta Asing terhadap Capital Gain / Loss Pada Perusahaan Real Estate dan Property Di Bursa Efek Indonesia Febri Irwansyah; Zulbahridar &#039;; Rahmiati Idroes
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aims to determine the effect of the inflation rate, interest rate and foreign exchange deposite to the capital gain / loss on real estate companies and property at Indonesian Stock Exchange.The research was conducted on the real estate and property compenies in 2009 – 2012 using the methode of purposive sample. Obtained a sample of 16 companies. Data analys using multiple linear regression. Based on the result on this study concluded that the variable inflation rates, deposite interest rates, foreign exchange rates partially significant effect on the capital gain / loss.Keywords : Inflation ratesdeposite interest rates, foreign exchange, Capital Gain / Loss
TREN DAN VARIASI PENGUNGKAPAN MODAL INTELEKTUAL BESERTA PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA 10 PERUSAHAAN PUBLIK TERBESAR DI INDONESIA VERSI FORTUNE PERIODE 2009-2013) Rhia Dwiningsih; Kamaliah &#039;; Zulbahridar &#039;
PEKBIS Vol 7, No 2 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.982 KB) | DOI: 10.31258/pekbis.7.2.136-145

Abstract

Penelitian ini bertujuan untuk : (1) mengidentifikasi tren luas pengungkapan modalintelektual, (2) mengukur variasi luas pengungkapan modal intelektual dari laporantahunan 10 perusahaan terbesar versi fortune serta 3) menguji pengaruh antaraluas pengungkapan terhadap kinerja perusahaan. Penelitian ini menggunakanmetode purposive sampling, terdiri atas 10 perusahaan terbesar yang dirating oehfortune. Analisis data menggunakan trend least square untuk mengidentifikasi trenluas pengungkapan modal intelektual. Uji ANOVA digunakan untuk mengukurperbedaan variasi luas pengungkapan modal intelektual antar perusahaan. Danregresi untuk mengukur pengaruh luas pengungkapan modal intelektual terhadapkinerja. Hasil penelitian ini menunjukkan hanya 5 dari 10 perusahaan menunjukkantren positif pada luas pengungkapan modal intelektual, sehingga dapat disimpulkantidak terdapat peningkatan tren. Hasil penelitian juga menunjukkan bahwa terdapatvariasi pengungkapan modal internal, eksternal dan manusia di antara 10perusahaan kemudian luas pengungkapan tidak berpengaruh terhadap kinerjaperusahaan yang diproksi kan melalui ROA.Kata Kunci : ROA, kinerja perusahaan, modal intelektual, modal internal, modaleksternal, modal sumber daya manusia, pengungkapan, variasi, tren.