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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Jurnal Mantik PERSPEKTIF Methosika: Jurnal Akuntansi dan Keuangan Methodist Proceedings of International Conference on Multidiciplinary Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi International Journal of Economics (IJEC) Madani: Multidisciplinary Scientific Journal
Azhar Maksum
Faculty Of Economic And Business Universitas Sumateta Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Analisis Potensi Kebangkrutan: Perbandingan Model Altman dengan Zavgren Wardayani, Wardayani; Maksum, Azhar
PERSPEKTIF Vol 9, No 2 (2020): PERSPEKTIF Juli
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v9i2.3946

Abstract

This study is aimed to compare two methods to determine the potential for bankruptcy of the company. The method used is the Altman (Z Score) and Zavgren (Logit Analysis) models. The Z Score model is a method to predict the financial difficulties, where the score value on the Altman Z Score classifies whether a company being bankrupt or not. Zavgren developed bankruptcy prediction model with Logit Analysis which divide bankruptcy classifications. The identification problem in this research are the decline in profits occurred from the end of 2016 until 2018, and the mismatch of the increase in profits to the increase the number of assets in the Cosmetics Company, through the use of secondary data from the Indonesia Stock Exchange of companies with code MRAT, KINO, TCID, dan MBTO. Thus, the financial state of cosmetics companies listed on the Indonesia Stock Exchange (BEI) during the 2016 to2018, according to the Altman Z Score model can be categorized into 2 criteria, they are: Gray Area; MBTO and Sound Area: MRAT, KINO and TCID. Meanwhile, based on the Zavgren model, MRAT, KINO, TCID and MBTO were declared as Sound.
The Effects of Good Corporate Governance and Financial Leverage on Earnings Quality with Book-Tax Differences as Moderation Variables (Study of Manufacturing Companies in the Indonesian Stock Exchange) Maryasih, Lilis; Maksum, Azhar; Bastari, Bastari; Khadafi, Muammar
International Conference on Multidisciplinary Research Vol 3, No 2 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.699 KB) | DOI: 10.32672/pic-mr.v3i2.2698

Abstract

Analisis Potensi Kebangkrutan: Perbandingan Model Altman dengan Zavgren Wardayani Wardayani; Azhar Maksum
PERSPEKTIF Vol 9, No 2 (2020): PERSPEKTIF Juli
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v9i2.3946

Abstract

This study is aimed to compare two methods to determine the potential for bankruptcy of the company. The method used is the Altman (Z Score) and Zavgren (Logit Analysis) models. The Z Score model is a method to predict the financial difficulties, where the score value on the Altman Z Score classifies whether a company being bankrupt or not. Zavgren developed bankruptcy prediction model with Logit Analysis which divide bankruptcy classifications. The identification problem in this research are the decline in profits occurred from the end of 2016 until 2018, and the mismatch of the increase in profits to the increase the number of assets in the Cosmetics Company, through the use of secondary data from the Indonesia Stock Exchange of companies with code MRAT, KINO, TCID, dan MBTO. Thus, the financial state of cosmetics companies listed on the Indonesia Stock Exchange (BEI) during the 2016 to2018, according to the Altman Z Score model can be categorized into 2 criteria, they are: Gray Area; MBTO and Sound Area: MRAT, KINO and TCID. Meanwhile, based on the Zavgren model, MRAT, KINO, TCID and MBTO were declared as Sound.
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN Rizqy Fadhlina Putri; Azhar Maksum; Erwin Abubakar
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.207 KB)

Abstract

The objective of the research was to verify the influence of perception on profession, ethical awareness, and auditor’s independency, simultaneously and partially, on the commitment of public accountant’s profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditor’s independency) had significant influence on the commitment of public accountant’s profession. Partially, perception on profession, and auditor’s independency  influenced the commitment of public accountant’s profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession
ANALISIS PENGARUH PROSES BISNIS INTERNAL TERHADAP KINERJA KEUANGAN RUMAH SAKIT UMUM SWASTA DI KOTA MEDAN Roswitha Bukit; Azhar Maksum; Sri Mulyani
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.24 KB)

Abstract

ABSTRACT The objective of the research was to analyze the influence of innovation process, operational process, and post-service process as the indicators of internal business on the financial performance of private general hospitals in Medan. The research used descriptive analytic quantitative method. The population was private general hospitals in Medan. It also used census method since it used all 40 private general hospitals in Medan, and all of them were used as the samples (total sampling). The data were processed by using multiple linear regression analysis. The result of the research showed that the variables of innovation process, operational process, and post-service process simultaneously had positive and significant influence on financial performance of private general hospitals in Medan. Partially, innovation process, operational process, and post-service process had positive and significant influence on financial performance. The ability to predict of the three variables on financial performance was 63.9%, while the rest (36.1%) was influenced by other factors excluded from the research model. Keywords: Financial Performance, Innovation Process, Operational Process, Post-Service Process
PENGARUH MODAL MANUSIA TERHADAP KINERJA BISNIS DI MASA PANDEMI COVID-19 Prima Aprilyani Rambe; Azhar Maksum; Erlina Erlina; Zulkarnain Zulkarnain
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 5, No 1 (2021): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v5i1.80

Abstract

Penelitian ini bertujuan untuk melihat pengaruh modal manusia terhadap kinerja bisnis selama masa COVID-19. Penelitian ini dilakukan pada perusahaan minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia. Data yang digunakan untuk modal manusia maupun kinerja bisnis diperoleh dari laporan keuangan triwulan selama masa COVID-19. Hasil dari penelitian ini menunjukkan bahwa secara langsung maupun tidak langsung modal manusia tidak berpengaruh terhadap kinerja bisnis.
ANALISIS PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY DAN PENGARUHNYA TERHADAP RETURN SAHAM Riantri Barus; Azhar Maksum
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan informasi CSR dan pengaruhnya terhadap return saham. Sampel sebanyak 176 perusahaan yang mempublikasikan laporan tahunan tahun 2009 pada website BEI, yang dianalisis dengan menggunakan analisis regresi. Hasil penelitian menujukkan bahwa ukuran perusahaan, ukuran dewan komisaris, dan profil perusahaan berpengaruh terhadap pengungkapan informasi CSR pada laporan tahunan. Hasil penelitian juga menunjukkan bahwa pengungkapan informasi CSR berpengaruh terhadap return saham. Hal ini membuktikan bahwa investor mempertimbangkan aspek sosial dalam mengambil keputusan untuk berinvestasi.Kata kunci: Corporate Social Responsibility (CSR), ukuran perusahaan, ukuran dewan komisaris, profil perusahaan, return saham.
Faktor-Faktor yang Mempengaruhi Struktur Modal (Study Empiris pada Perusahaan Industri Pariwisata yang Terdaftar di Bursa Efek Indonesia ) Ngatemin Ngatemin; Azhar Maksum; Erlina Erlina; Sirojuzilam Sirojuzilam
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 1 (2019): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i1.3323

Abstract

Penelitian ini betujuan untuk mengkaji secara empiris beberapa variabel yang mempengaruhi nilai perusahaan yang terdiri dari kepemilikan institusional, ukuran perusahaan dan profitabilitas melalui Struktur Modal. Populasi penelitian ini adalah perusahaan sektor industri kepariwisataan yang terdaftar di Bursa Efek Indonesia dan aktif sejak tahun 2010-2014 sebanyak 19 perusahaan, keseluruhan populasi menjadi sampel dengan tehnik pengambilan sample menggunakan total sampling. Pengujian hipotesis menggunakan analisis regresi berganda dengan pengolahan data menggunakan program SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional, ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap struktur modal.
Implementation of IFRS Convergence and Corporate Supply Chain Management on Earnings Quality (Study on Oil Plantations Companies in Indonesia and Malaysia) Narumondang Bulan Siregar; Azhar Maksum; Rina Br Bukit; Badaruddin Badaruddin
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.633 KB)

Abstract

The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012-2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016. The population of this research is plantation companies that are listed on the Indonesian stock, as much as 15 company and exchange Malaysia, as much as 40 companies. To examine the impact of IFRS convergence and CSR on the quality of earnings of companies listed on Oil Palm Company in Indonesia and Malaysian Stock Exchange, it was tested using SPSS with Canonical Test.Main Findings: The main findings of this study indicate that the convergence of IFRS and CSR has a significant effect on the value of Indonesia and Malaysia Oil Plantation Companies. Implications: This study has two implications: First, when IFRS implementation shows an important role in improving the quality of earnings, the policymakers should encourage companies to fully adopt the IFRS. Second, taking into account that CSR is an important factor in increasing earnings quality, policy makers need to increase the role of disclosure of CSR information from voluntary to mandatory. Novelty/Originality: As far as the knowledge of the authors, research that has been conducted specifically on plantations that have certain characteristics in the application of IAS 41 and CSR problems in two countries are quite complicated and have not been done by many researchers.
Profitability and Discretionary Accrual through Supply Chain Management: Evidence of Manufacturing Firms using GMM Estimates in Indonesia Muhammad Haykal; Erlina Erlina; Azhar Maksum; Iskandar Muda
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.615 KB)

Abstract

Abstract – This study examines supply chain power in the context of real earnings management. Accrual-based models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia. This empirical study samples manufacturing sector companies listed on the Indonesia Stock Exchange from 2006 to 2016 and uses dynamic models with Generalised Method of Moments (GMM) estimation. This paper finds that the motives for signalling managers still influences the existence of discretionary accruals, and ROA, PBV, and EPS have a positive and significant effect on discretionary accruals. These findings prove that managers engage in discretionary accrual when reporting the profitability of the company. Leverage negatively affects discretionary accrual and the control mechanism of the current debt even though the effect is marginal. This study only examines the profitability motives of managers in conveying information to outsiders, and acknowledges that discretionary accruals may be influenced by variables beyond this study.
Co-Authors Amlys Syahputra Silalahi Amlys Syahputra Silalahi Anastasia Panjaitan Azizul Kholis Badaruddin Badaruddin Bastari Bastari Bastari Bastari, Bastari Endang Sulistya Rini Erlina Erlina Erlina Erlina Erwin Abubakar Erwin Abubakar Hendri Hermawan Adinugraha Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Iskandar Muda Khaira Amalia Fachrudin Lilis Maryasih, Lilis Maria Kesumawaty Sitanggang Muammar Khadafi Muhammad Asrin Jazuli Muhammad Haykal Murni Daulay Narumondang Bulan Siregar Ngatemin - Novia Maheran Nur Ahmadi Bi Rahmani Prima Aprilyani Rambe Riantri Barus, Riantri Rina br Bukit Rizqy Fadhlina Putri Roswitha Bukit Sara Herda Krisna Sinaga Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Ulfa Utari Wardayani Wardayani Wardayani Wardayani, Wardayani Windi Astuti Yohannes Cosmas Simbolon Zulkarnain Zulkarnain