Article Per Year (5 Year)
p-Index From 2019 - 2024
0.888
P-Index
This Author published in this journals
All Journal Proceeding of National Conference on Accounting & Finance Ilomata International Journal of Tax and Accounting Jurnal Akuntansi : Transparansi dan Akuntabilitas
Taufiq Akbar
Perbanas Institute
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PENGUMUMAN STOCK BUYBACK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019 Qonita Zein; Taufiq Akbar
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.3645

Abstract

ABSTRACT This study aims to analyze the effect of share buyback announcements on the market reactions in companies listed at Indonesia Stock Exchange (ISE) within the year of 2016-2019. This study consisted of 32 samples of companies from all sectors listed on the Indonesia Stock Exchange (ISE) and made share buyback announcements. The data used in this study are secondary data in the form of stock prices and stock trading volume and the sample selection method uses purposive sampling method. The analytical method used in this research is the event study. The data analysis technique used for this study was the Kolmogrov-Smirnov normality test, followed by a paired sample t-test for hypothesis 1 and hypothesis 2 with a significance level of 0.05. The results of this study indicate that there is a significant influence on the average abnormal return variable, but there is no significant effect on the variable average trading volume activity beforeand after the announcement of stock buybacks. Keywords: Buyback, Abnormal Return, Trading Volume Activity.
Pengaruh corporate governance sebagai variabel yang memoderasi kinerja profitabilitas bank Taufiq Akbar; Laela Lanjarsih
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian kinerja bank sangat penting bagi setiap stakeholder bank. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai pengaruh corporate governance dalam memperkuat kinerja bank-bank di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif yaitu dengan melakukan pengukuran data panel bank-bank di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2010 sampai 2017 dengan menggunakan software eviews. Metode pengumpulan sampel dilakukan dengan teknik purposive sampling. Dari total 42 bank yang terdaftar di Bursa Efek Indonesia hanya 27 bank yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa kepemilikan institutsi adalah indikator corporate governance yang memiliki peran dalam mendukung kinerja profitabilitas bank.
The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance Rutmada Silalahi; Panubut Simorangkir; Taufiq Akbar
Ilomata International Journal of Tax and Accounting Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.612 KB) | DOI: 10.52728/ijtc.v3i3.514

Abstract

This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.
The The Role of Firm Size in Moderating the Relationship Between Profitability and Share Prices of Food and Beverage Companies Taufiq Akbar
Ilomata International Journal of Tax and Accounting Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.744 KB) | DOI: 10.52728/ijtc.v4i1.594

Abstract

Firm size is still an interesting topic regarding its role in moderating factors that affect share prices. Therefore, the goal of this study is to determine how firm size affects the relationship of profitability, as measured by Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), on share prices of manufacturing companies in the food and beverage sector from 2016 to 2019. Based on the purposive sample technique, 40 observations from 10 companies were chosen. AMOS 24 software was used to do the investigation using the structural equation modeling (SEM) method. In the initial model, it is clear from this analysis that OPM and Company Size significantly affected stock prices. At the same time, there is no significant effect of GPM and NPM on share prices. The second model demonstrates that firm size can moderate the relationship between GPM and OPM on share prices. However, this study cannot prove that firm size can moderate the effect of NPM on share prices.
Co-Authors Laela Lanjarsih Panubut Simorangkir Qonita Zein Rutmada Silalahi