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Audit Delay Hairul Anam; Elvina Julianti
Jurnal GeoEkonomi Vol. 10 No. 2 (2019)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.51 KB) | DOI: 10.36277/geoekonomi.v10i2.98

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, opini audit, dan ukuran Kantor Akuntan Publik terhadap audit delay. Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil pengujian yaitu ukuran perusahaan berpengaruh signifikan terhadap audit delay. Profitabilitas berpengaruh signifikan terhadap audit delay. Opini audit berpengaruh signifikan terhadap audit delay. Ukuran Kantor Akuntan Publik berpengaruh signifikan terhadap audit delay.
PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KEAMANAN DAN KERAHASIAAN, KESIAPAN TEKNOLOGI INFORMASI TERHADAP INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING Hairul Anam; Nurhayati Nurhayati; Raja Vanaldo Boang Manalu
Jurnal GeoEkonomi Vol. 11 No. 1 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.969 KB) | DOI: 10.36277/geoekonomi.v11i1.104

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kegunaan, persepsi kemudahan, keamanan dan kerahasiaan, dan kesiapan teknologi informasi terhadap intensitas perilaku dalam penggunaan e-filing pada wajib pajak badan di KPP Pratama Balikpapan Timur. Populasi dalam penelitian ini adalah wajib pajak badan yang terdaftar di KPP Pratama Balikpapan Timur dengan sampel sebanyak 320 responden. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobabilitas Sampling, yaitu Purposive Sampling Dalam penelitian ini, hipotesis diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Persepsi Kegunaan berpengaruh signifikan terhadap intensitas perilaku dalam penggunaan e-filing, Persepsi Kemudahan berpengaruh signifikan terhadap intensitas perilaku dalam penggunaan e-filing, Keamanan dan Kerahasiaan berpengaruh signifikan terhadap intensitas perilaku dalam penggunaan e-filing, Kesiapan Teknologi Informasi berpengaruh signifikan terhadap intensitas perilaku dalam penggunaan e-filing.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN NONKEUANGAN Hairul Anam; Hendra Hendra
Jurnal GeoEkonomi Vol. 11 No. 2 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.065 KB) | DOI: 10.36277/geoekonomi.v11i2.126

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance yang diukur menggunakan kepemilikan institusional, jumlah dewan komisaris independen dan jumlah dewan direksi terhadap kebijakan dividen di bursa efek Indonesia. Populasi sebanyak 476 entitas dan jumlah sampel sebanyak 141 mengunakan metode purposive sampling. Alat analisis menggunakan metode analisis regresi linear berganda. Hasil menunjukkan bahwa kepemilikan institusional dan dewan komisaris independen tidak berpengaruh terhadap kebijakan dividen sedangkan dewan direksi berpengaruh signifikan terhadap kebijakan dividen.
TINGKAT KESEHATAN BANK DENGAN METODE RGEC Hairul Anam; Hendika SL; Bani Anhar
Jurnal GeoEkonomi Vol. 13 No. 1 (2022)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.453 KB) | DOI: 10.36277/geoekonomi.v13i1.150

Abstract

Penelitian bertujuan untuk mengetahui pengaruh tingkat kesehatan Bank dengan metode RGEC terhadap profitabilitas Bank Badan Usaha Milik Negara. Populasi periode tahun laporan keuangan sedangkan sampel penelitian sebanyak sebelas periode tahun laporan keuangan. Metode penelitian menggunakan pengukuran RGEC dengan variabel Risk Profile proksinya Non Performance Loan, Good Corporate Governance, Earning dengan proksi Beban Operasional pada Pendapatan Operasional dan Capital dengan proksi Capital Adequacy Ratio. Alat analisis menggunakan metode metode analisis linier berganda. Hasil penelitian menunjukan Non Performance Loan, beban Operasional pada Pendapatan Operasioanl, dan Capital adequacy Ratio memiliki pengaruh terhadap Return on Assets, sedangkan Good Corporate Governance tidak memiliki pengaruh terhadap Return on Assets. Tingkat kesehatan Bank menunjukan kesehatan sangat baik.
SOSIALISASI KESEHATAN PENCEGAHAN COVID 19 DI KELURAHAN MARGASARI KOTA BALIKPAPAN Hairul Anam
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol 5 No 3 (2021): September 2021
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.188 KB) | DOI: 10.32832/abdidos.v5i3.889

Abstract

Kegiatan sosialisasi kesehatan pencegahan covid 19 merupakan kegiatan pengabdian kepada masyarakat dalam upaya kontribusi kepada masyarakat untuk pemenuhan kebutuhan hidup dan menyelesaikan permasalahan yang dialami masyarakat khususnya dalam pencegahan penularan Covid-19. Kegiatan ini dilaksanakan melalui program Sosialisasi kesehatan pencegahan Covid-19 yang merupakan kegiatan berbasis pengabdian kepada masyarakat untuk meningkatkan pengetahuan tentang upaya memutus mata rantai penularan Covid-19 dilaksanakan di Kelurahan Margasari, Kecamatan Balikpapan Barat Kota Balikpapan dengan metode pengabdian berupa kegiatan sosialisasi dan kegiatan lapangan dilingkungan perumahan dan pedagang usaha mikro kecil dan menengah. Pengabdian kepada masyarakat ini mendapat respon positif pemerintah serta partisipasi aktif masyarakat yang tinggi, dan diharakpan selalu mematuhi protokol kesehatan 5M.
BIAYA UTANG: PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE Hairul Anam; Dika Karlinda Sari; Vino D
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.435-443

Abstract

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.
PENGARUH KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP KEBIJAKAN UTANG Yuliana Rezki; Hairul Anam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.396 KB) | DOI: 10.31289/jab.v6i1.3010

Abstract

This resaerch aims to examine whether Managerial Ownership, Company Growth and Free Cash Flow  influence The Debt Policy of Food and Beverage companies on the Indonesian stock exchange. The sampling used side by side methods during the 2013 to 2017 research period, and a sample of 4  companies was obtained from 18 company populations.. The analytical method used in this research is multiple linear regression.The results of this research indicate that Managerial Ownership variables have an effect on Debt Policy, while Company Growth and Free Cash Flow variables have no effect on Debt Policy in the Indonesian Stock Exchange Food and Beverage Companies.
THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY Hairul Anam; Afrohah Afrohah
Jurnal Ekonomi dan Manajemen Vol 14 No 2 (2020): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v14i2.1316

Abstract

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.
The Influence of Intellectual Models on Corporate Values With Financial Performance as Intervening Variables Hairul Anam; Verlia Justine Prabowo
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study attempts to analyse the influence of intellectual capital on firm value with financial performance as an intervening variable. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses purposive sampling with a total sample of 46 companies. Analysis of the data used is path analysis. The results of this study indicate that Value Added Employed Capital (VACA) and Structural Capital Value Added (STVA) support financial performance, Value Added Human Capital (VAHU) does not support financial performance, The  Value Added Capital Employed (VACA) does not affect with the value of the company, the Value Added Human Capital (VAHU) and the Structural Capital Value Added (STVA) affect the value of the company. Financial performance mediates the relationship between intellectual capital and firm value.
Factors Affecting Company Value in Agricultural Hairul Anam; W Kusumawati
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The Influence of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value in Plantation Subsector Agricultural Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period.This study aims to examine the effect of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value. The samples of this research were 6 plantation subsector agricultural companies which were listed on the stock exchangeIndonesiaselected using purposive sampling method during the 2015-2019 study. The analytical method used in this research is multiple linear regression. Based on the test results, it is concluded that profitability affects firm value, firm size affects firm value, dividend policy affects firm value, inflation affects firm value, and interest rates affect firm value.