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All Journal AKUNTABILITAS JWEM (Jurnal Wira Ekonomi Mikroskil) Jurnal Al-Iqtishad Jurnal Pengabdian UntukMu NegeRI Jurnal Kajian Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika J-MAS (Jurnal Manajemen dan Sains) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Joong-Ki : Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomi Trisakti PROGRESIF Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Innovation Research and Knowledge Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Zul Azmi
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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ANALISIS PENGUJIAN DENGAN FRAUD DIAMOND DAN PENGARUH TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN GO PUBLIC DI BEI DALAM INDEKS LQ-45 PERIODE 2015-2019 Fadrul Fadrul; Cindy Clara Desli; Zul Azmi
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research is that aims to determine the effect of fraud diamond toward financial statement fraud on public companies LQ-45 listed in Indonesia Stock Exchange (IDX) The test is perfomed by using multiple linear regression on the 26 data samples in public companies LQ-45 from 2015 until 2019. The independent variables used include financial stability (ACHANGE), external pressure (LEV), personal financial need (OSHIP), financial target (ROA), ineffective monitoring (BDOUT), change in auditor (CPA), and Capability (DCHANGE). The results show that financial stability and financial target variabel proved to be significantly negative, while ineffective monitoring variabel proved to be significantly positive and external pressure, personal financial need, nature of industry, change in auditor, and capability were not proven against financial statement fraud Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap financial statement fraud pada perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) dalam indeks LQ-45. Pengujian ini menggunakan model regresi linear berganda. Sampel dari penelitian berjumlah 26 perusahaan yang terdaftar dalam indeks LQ-45 periode 2015-2019. Variable independent yang digunakan dalam penelitian ini adalah financial stability (ACHANGE), external pressure (LEV), financial target (OSHIP), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), dan capability (DCHANGE). Hasil pengujian menunjukkan bahwa variabel financial stability dan financial target berpengaruh negatif dan signifikan, sedangkan variabel ineffective monitoring berpengaruh signifikan dan variabel external pressure , nature of industry, change in auditor, capability tidak berpengaruh signifikan terhadap financial statement fraud.
PENGARUH DEBT COVENANT, LEVERAGE, GROWTH OPPORTUNITIES DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Sub Sektor Transportasi yang terdaftar Di Bursa Efek Indonesia BEI Periode (2017-2019) Faizah Hardi Yanti; Zul Azmi; Muhammad Ahyaruddin
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1647

Abstract

ABSTRACT This research aims to find out the influence of debt covenant, leverange, growth opportunities and financial distress on accounting conservatism in a sustainable and simultaneous manner on Transportation Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. This type of research is quantitatively used to examine a predetermined population or sample. In this study, sampling used purposive sampling techniques based on predetermined characteristics as many as 30 Transportation Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The data analysis method is done with regression analysis of panel data with the help of Eviews 9. The regression model used is a random effect model using the classic assumption test of the T. F test and the R-Squared test. The results showed a partial hypothesis that debt covenants had a significant effect on accounting conservatism at a significant rate of 0.0000 < 0.05. Leverage had no significant effect on accounting conservatism with a significant rate of 0.2913 > 0.05. Growth Opportunities had no significant effect on accounting conservatism with a significant rate of 0.2457 > 0.05. Financial Distress had no significant effect on accounting conservatism with a significant rate of 0.0780 > 0.05. Simultaneous research shows that debt covenant, leverange, growth opportunities and financial distress to conservatism with Fcounted at 11.47838 with a probability of 0.000000 < 0.05. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh debt covenant, leverange, growth opportunities dan financial distress terhadap konservatisme akuntansi secara persial dan simultan pada perusahaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Jenis penelitian ini adalah riset kuantitatif yang digunakan untuk meneliti sampel populasi atau sampel yang telah ditentukan. Sampel diambil dengan teknik purposive sampling berdasarkan karakteristik yang telah ditentukan. Data diperoleh dari 30 perusahaaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Metode analisis data menggunakan analisis regresi data panel dengan bantuan Eviews 9. Hasil penelitian menunjukkan secara parsial debt covenant berpengaruh secara signifikan terhadap konservatisme akuntansi. Leverage tidak berpengaruh terhadap konservatisme akuntansi, Growth Opportunities tidak berpengaruh terhadap konservatisme akuntansi, dan Financial Distress tidak berpengaruh terhadap konservatisme akuntansi.
FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA RUMAH SAKIT KOTA PEKANBARU Zul Azmi; Osa Husni Nisa; Rama Gita Suci
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is to examine the factors that influence the tendency of accounting fraud. Specifically, the purpose of this study is to examine internal control, information asymmetry, the suitability of compensation, religiosity, and implementation of good corporate governance as independent variables, and the tendency of accounting fraud as the dependent variable. The data in this study were taken using a questionnaire distributed throughout Pekanbaru City Hospital. Collected from 25 Pekanbaru City Hospitals, the respondents of this study consisted of each Hospital Section Head of General Affairs, Head of Pharmacy, Head of Finance and Finance Staff with a total number of respondents being 68 people. The analytical tool used in this research is multiple linear regression analysis. The results of this study indicate that internal control, information asymmetry, the suitability of compensation, religiosity, and implementation of good corporate governance affect the tendency of accounting fraud. Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi. Secara khusus tujuan penelitian ini menguji pengendalian intern, asimetri informasi, kesesuaian kompensasi, religiusitas dan implementasi good corporate governance sebagai variabel independen dan kecenderungan kecurangan akuntansi sebagai variabel dependen. Data dalam penelitian ini diambil dengan menggunakan angket kuesioner yang disebar diseluruh Rumah Sakit Kota Pekanbaru. Yang dikumpulkan dari 25 Rumah Sakit Kota Pekanbaru, Responden penelitian ini terdiri dari masing-masing Rumah Sakit bagian Kepala Bagian Umum, Kepala Bagian Farmasi, Kepala Bagian Keuangan dan Staff Keuangan dengan total jumlah keseluruhan responden adalah 68 orang. Alat analisis yang digunakan dalam penelitian ini yaitu analisis regersi linear berganda. Hasil dari penelitian ini menunjukkan bahwa pengendalian intern, asimetri informasi, kesesuaian kompensasi, religiusitas dan implementasi good corporate governance berpengaruh terhadap kecenderungan kecurangan akuntansi.
APAKAH CORPORATE GOVERNANCE BERPERAN MENEKAN MANAJEMEN LABA? Anisa Larasati; Zul Azmi; Agustiawan Agustiawan
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.967

Abstract

ABSTRAK Penelitian ini bertujuan untuk melihat pengaruh corporate governance dan leverage terhadap manajemen laba. Data diperoleh dari 32 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia melalui purposive sampling. Teknik analisis data yang dilakukan dengan menggunakan WarpPLS versi 3.0 digunakan dalam analisis data dan uji hipotesis. Hasil menunjukkan bahwa dari mekanisme corporate governance dapat ditunjukkan pada ukuran dewan direksi dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan komite audit dan leverage berpengaruh terhadap manajemen laba. Komite audit meskipun signifikan berpengaruh terhadap manajemen laba, namun belum berhasil menekan manajemen laba.Kata kunci: Corporate Governance, manajemen laba, leverage ABSTRACT This study aims to see the effect of corporate governance and leverage on earnings management. Data were obtained from 32 financial sector companies listed on the Indonesia Stock Exchange through purposive sampling. The data analysis technique performed using WarpPLS version 3.0 was used in data analysis and hypothesis testing. The results show that from the corporate governance mechanism it can be shown that the size of the board of directors and managerial ownership has no effect on earnings management, while the audit committee and leverage have an effect on earnings management. Although the audit committee has a significant effect on earnings management, it has not succeeded in suppressing earnings management.Keyword: Corporate Governance, Earnings Management, Leverage
ANALISIS EVALUASI TATA KELOLA PERUSAHAAN DAN MASALAH PIHAK TERKAIT PADA PT BANK BUMI ARTA TBK Hanna Bella Pesta Saragih; Dean Fanny Yolanda; Zul Azmi
Jurnal Akuntansi Vol 7, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/ja001.v7i2.799

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan tata kelola perusahaan dan masalah pihak terkait pada PT Bank Bumi Arta Tbk. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif dengan metode pengumpulan data yaitu menggunakan metode dokumentasi dengan mencatat dan menelusuri laporan keuangan PT Bank Bumi Arta Tbk yang dikeluarkan oleh Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwasannya Tata Kelola Perusahaan PT Bank Bumi Arta Tbk sudah cukup baik dalam penerapan tata kelola perusahaan yang baik, namun tetap perlu ditingkatkan kembali agar mencapai hasil yang memuaskan serta dapat meningkatkan nilai dan kinerja perusahaan. Selain itu, terkait trasparasi PT Bank Bumi Arta Tbk ini sudah menyediakan informasi secara transparan dengan memanfaatkan situs web perseroan sebagai sarana untuk menyampaikan keterbukaan informasi perusahaan, dan PT Bank Bumi Arta Tbk ini juga akan berusaha terus meningkatkan penerapan prinsip keterbukaan dan meningakatkan pelaksanaan tata kelola perusahaan yang baik dengan salah satunya yaitu melalui penyajian informasi yang jelas, lengkap dan rinci. Kata Kunci : Tata Kelola Perusahaan, Analisis Laporan Keuangan, Tanda Peringatan
APAKAH CORPORATE GOVERNANCE DAN PENGUNGKAPAN LINGKUNGAN MEMPENGARUHI KINERJA KEUANGAN PADA MASA COVID-19? Intan Veronika; Zul Azmi; Evi Marlina
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.966

Abstract

ABSTRAK            Penelitian ini bertujuan untuk menguji pengaruh corporate governance (dewan komisaris, kepemilikan institusional, komisaris independen, dan ukuran perusahaan) dan pengungkapan lingkungan terhadap kinerja keuangan. Data diperoleh dari 17 perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia melalui purposive sumpling. Teknik analisis dilakukan dengan menggunakan SPSS versi 26 dalam analisis data dan uji hipotesis. Hasil menunjukkan bahwa dewan komisaris, kepemilikan institusional, komisaris independen dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Sedangkan untuk pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan.Kata Kunci : Corporate Governance, Pengungkapan Lingkungan dan Kinerja Keuangan ABSTRACT            This study aims to examine the effect of corporate governance (board of commissioners, institutional ownership, independent commissioners, and firm size) and environmental disclosure on financial performance. Data were obtained from 17 industrial sector manufacturing companies listed on the Indonesia Stock Exchange through purposive sampling. The analysis technique was carried out using SPSS version 26 in data analysis and hypothesis testing. The results show that the board of commissioners, institutional ownership, independent commissioners and firm size have a significant effect on financial performance. Meanwhile, environmental disclosure has no significant effect on financial performance.Keywords: Corporate Governance, Environmental Disclosure and Financial Performance
Time Driven Activity Based Costing dan Implementasinya Pada Jasa Perawatan Kesehatan zul azmi
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The determination of value in health care is identified as an outcome per unit of cost that depends on the accuracy of cost measurement. This study aims to review the implementation of Time driven activity based costing (TDABC) in various business areas and use TDABC to determine the cost of health care services in primary clinics. Case study method was conducted at Pratama Clinic. Interviews, direct observation and documentation were conducted to collect data. Results show that TDABC can be used in clinics to measure costs through care pathways. TDABC can help improve effectiveness, reduce costs and inform managers to take decisions to control cost efficiency and evaluate unused capacity. Keywords: Time Driven, Activity Based Costing, Health Care JEL: M41,I14
Pengaruh Corporate Governance Terhadap Pelaporan Online Informasi Strategik Pada Perusahaan Yang Terindeks LQ45 Zul Azmi; Neng Murialti
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This study aims to examine corporate governance mechanism on online reporting of strategic information. To carry out this study, some of the company’s specific characteristics are used as control variables such as firm size, firm complexity, risk level and profitability. The sample of this research is taken from a company indexed LQ45 in Indonesia Stock Exchange. Hypothesis tested by using cross sectional data with multiple regression. The result show that audit committe are positively assosiated with strategic information online reporting. The frequency of meeting of the board of directors and the size of the auditor that include the big four or local has no effect on the online reporting strategic information. The proportion of independent non-executive directors shows a negative direction in terms of online reporting of strategic information. Keywords: Corporate governance, Online Reporting, Audit Committee JEL Classification:M41, G30
Apakah Sales Growth, Leverage dan Capital Intensity Mempengaruhi Tax Avoidance? Adriyanti Agustina Putri; Zul Azmi; Jumadil Arsa
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.1534

Abstract

This research is important to do to examine and analyze the effect of sales growth, leverage, and capital intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2015-2019, totaling 182 companies. The sample was selected by using purposive sampling and selected 35 companies. This study uses secondary data in the form of financial reports which can be accessed through the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis using the SPSS version 23. The results of this study can prove that sales growth, leverage, and capital intensity have an effect on tax avoidance. Increased sales growth will trigger companies to avoid paying large taxes by carrying out optimal tax planning. High leverage causes the company to pay less taxes. The higher the intensity capital, the more it can reduce the company's tax burden.
THE EFFECT OF INTELLECTUAL CAPITAL AND COMPANY SIZE ON STICKY COST Wira Ramashar; Della Hilia Anriva; Zul Azmi; Intan Diane Binangkit
Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Sticky cost behavior becomes very important to know because sticky cost behavior can give a bad influence on the company in terms of obtaining the desired level of profit. By obtaining information about sticky cost behavior, it is expected that company management can be more careful in planning, controlling and making policies or decisions. This study aims to analyze and explain: (1) The effect of Intellectual capital on sticky cost and (2) the effect of company size on sticky cost. The population of this research is the manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The total samples of this research are 46 companies. Technical analysis of data in this study is using WarpPLS 5.0. The results of data analysis prove that: (1) Intellectual capital has no significant effect on sticky cost, (2) company size has a significant effect on sticky cost.
Co-Authors Abdul Rahman Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Alfi Diansyah Anisa Larasati Annisa Rahima Ramadhani Anriva, Della Hilia Ayu Lestari Tambunan Bagus Andi Kriswoyo Bagus Suripto Bustamin Bustamin Cily Tria Marisa Cindy Clara Desli Daffa Muzain Hanami Delsi Dean Fanny Yolanda Della Hilia Anriv Della Hilia Anriva Elsa Hertianti Evi Marlina Evi Marlina Evi Marlina Evi Marlina Fadrul Fadrul Faizah Hardi Yanti Fitri Yanti Galuh Setiadi GHEA ARDILIA Gia Ardila Hanna Bella Pesta Saragih Hasan Idris Hendra Harmain Indah Pramitha Sari Indra Jaya Intan Diane Binangkit Intan Indah Eka Fitri Intan Putri Azhari Intan Putri Azhari Intan Veronika Irma Muhsen Isnaniah Muslim Isran Bidin Isran Bidin Isranbidin Isranbidin Januryanti Januryanti Jumadil Arsa Lawita, Nadia Fathurrahmi Ledia Tereza Linda Hetri Suriyanti M Ilham Bintang Setiadi Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mesi Helmaini Mutia Afrianti Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nasution, Abdillah Arif Neng Murialti Nik Maheran Bint Nik Muhammad Niken Azzahra Zl Nuraima Nuraima Osa Husni Nisa Oza Aidha Putri Putri Inti Amelia Lubis Rahmad Hidayat Alhadi Rama Gita Suci Rama Gita Suci Rama Gita Suci Rani Novita Della Ressy Agmallia Riva Ubar Harahap Riyadi Aprayuda Rizda Akira Henur Saftiara Puspita Saifhul Anwar Syahdan Siti Rodiah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Sri Mulyani Sugianto Sugianto Suriyanti, Linda Hetri SURYANI TASYA AULIANDARI THYO YOHANA BR MANIK Tri Wahyuningsih Triana Lady Viana Nurhasanah Wahyu Abdi Wardayani wardayani Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Yossi Dharma Yulisda Rata Widayanti Zunaida Zunaida