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All Journal Jurnal Akuntansi dan Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing JURNAL LENTERA AKUNTANSI

Mukhlizul Hamdi

Universitas Bung Hatta

Author-ID : 3587105

Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Articles

PENGUJIAN FAKTOR PENENTU PRILAKU PATUH MEMBAYAR ZAKAT HARTA DARI PERSPEKTIF THEORY OF PLANNED BEHAVIOR Zaitul Zaitul; Syafri Husen; Mukhlizul Hamdi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Zakah compliance behaviour among Muzzaki has been discussed by academics and practitioners. However, less attention has been paid about how the compliance behaviour and what factors determine this Zakah compliance in Padang society. Therefore, this study aims to investigate the determinants of Zakah compliance behaviour from perspective of Theory of Planned Behaviour. Ten hypotheses are developed and tested in this study. Nine-four respondents filled and returned the questioner. Simple, multiple and hierarchal regression analysis are applied to gain the result. The result show that three hypotheses are accepted (i) perceived behaviour control has a significant effect on an intention to pay zakah, (ii) subjective norm has a significant relationship with zakah compliance behaviour, and (iii) an intention to pay zakah also has a significant impact on zakah compliance behaviour. Practically, the government can increase Ummah zakah compliance behaviour by improve an muzzaki’s intention to pay zakah through reduce the barriers to pay zakah and improve successful factors. This study theoretically contribute to theory of planned behaviour partially

Pengaruh Kepemilikan Manajerial, Dewan Komisaris Dan Komite Audit Terhadap Kinerja Prusahaan Sektor Pertambangan Di Bursa Efek Indonesia Ariful Fikri; Mukhlizul Hamdi
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to determine the impact of managerial ownerships, board of commissioners and audit committee on the achievement of mining sector companies in the Indonesia Stock Exchange. The sample used is the mining sub-sector company. Data used from 2015 to 2019. The hypothesis testing process is carried out with multiple regression partial testing. The results of testing the first hypothesis found that managerial ownership had no significant effect on company performance, while the board of commissioners and audit committee had a significant effect on the performance of the coal mining sub-sector companies on the Indonesia Stock Exchange. Keywords: Return on Assets, Good Corporate Governance & Mining Sub Sector

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mukhlizul Hamdi; Putri Ayu; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to examine the board of directors, management ownership, independent board of commissioners and company size on company performance. The population of this study are basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2016 to 2020. The sample in this study used the purposive sampling method, so that only 23 companies from 78 companies could be sampled. The results of the study prove that only managerial ownership and company size have a significant effect on company performance, while independent boards of directors and commissioners have no significant influence on company performance. The implication of this research is to prove that management ownership and firm size have an effect on company performance.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP KINERJA PERUSAHAAN Ayu Yulia Sari; Mukhlizul Hamdi; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study uses the variable mechanism of good corporate governance (Independent Commissioner, Board of Directors and Audit Committee) and environmental performance on company performance. Sample 16 Companies The consumer goods industry sector registered on the 2016-2020 IDX using the purposive sampling method and using secondary data. To prove the hypothesis used in this study, quantitative analysis methods are used. Data testing is carried out using SPSS 16.0. In this method the data processing stage is carried out with the stages of statistical testing. The results of hypothesis testing, only independent commissioners have a significant effect on company performance while the board of directors, audit committees and environmental performance have no effect on company performance.

Analisis Pengaruh Pertumbuhan Ekonomi, Jumlah Industri, Penanaman Modal Asing Dan Kemiskinan Terhadap Emisi Co2 Di Indonesia Kasman Karimi; Fiza Zainur Putri; Mukhlizul Hamdi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4302

CO2 emission is a serious problem that has a direct impact on the environment. Therefore, this paper aims to examine the short-term and long-term effects on the variables of economic growth (GDP), number of industries (JI), foreign investment (FDI) and poverty (KM) on CO2 emissions in Indonesia. This study uses an analysis of the Error Correction Model (ECM) method in the period 1995 to 2019. The empirical results show that the GDP, JI and FDI variables have a significant effect on CO2 emissions while the KM variable has no significant effect on CO2 emissions in both the short and long term in 1995-2019 in Indonesia.

PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Popi Fauziati; Mukhlizul Hamdi; Kasman Karimi; Novia Rahmawati; Nailal Husna
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry, Rationalization, Fraudulent Financial Statements

Co-Authors Ariful Fikri Ayu Yulia Sari Bakaruddin Bakaruddin Fauziati, Popi Fiza Zainur Putri Kasman Karimi Nailal Husna Norra Isnasia Rahayu Novia Rahmawati Putri Ayu Syafri Husen Zaitul Zaitul

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