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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Manajemen dan Bisnis Indonesia JST ( Jurnal Sains Terapan ) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JSHP (Jurnal Sosial Humaniora dan Pendidikan) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi dan Manajemen International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Hairul Anam
Universitas Balikpapan, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif

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PROFITABILITAS, LEVERAGE, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI ENTITAS Anam, Hairul
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 1 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh variabel profitabilitas, leverage, kebijakan dividen dan kepemilikan manajerial terhadap Nilai Entitas. Sampel penelitian terdiri dari 21 entitas yang tercatat di indeks LQ-45. Teknik pengambilan sampel menggunakan metode purposive sampling. Data laporan keuangan diperoleh dari Bursa Efek Indonesia. Metode analisa yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa: profitabilitas berpengaruh signifikan terhadap Nilai Entitas, sedangkan leverage, kebijakan dividen dan kepemilikan manajerial tidak berpengaruh signifikan terhadap Nilai Entitas.
KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI SERTA PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI Hairul Anam
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to determine whether the capacity of human resources, utilization of information technology and internal control affect the quality of financial reports. The sample in this study was forty-seven respondents who were taken from cooperatives registered at the Department of Cooperatives, Small and Medium Enterprises and Industry of Balikpapan City. The sampling method used purposive sampling method and the analysis tool used multiple linear regression analysis. The results showed that the capacity of human resources and internal control did not affect the quality of the cooperative's financial statements, while the use of information technology had a significant effect on the quality of the cooperative's financial statements.
Co-Authors Afrohah Afrohah Bani Anhar Dika Karlinda Sari Dika Karlinda Sari Dika Karlinda Sari Dirmayani, R. D. Elisabeth Elisabeth Elisabeth Elisabeth Elvina Julianti Felita Oktavia Tenggara Hendika SL Hendra Hendra L.W. Liyanto Lia Ardillah Liyanto, L.W. Manalu, Raja Vanaldo Boang Miswaty Miswaty Novita Tri Utami Noviyanti Nita Nur Afni Laela Nurhayati Nurhayati Presilia Virji Raja Vanaldo Boang Manalu Raja Vanaldo Boang Manalu Raja Vanaldo Boang Manalu Ramlah Ramlah Sari, Dika Karlinda Sholeh A Srie Hartutie Moehaditoyo Tenggara, Felita Oktavia Verlia Justine Prabowo Vino D Virji, Presilia W Kusumawati Yuliana Rezki