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Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Pemoderasi Abdallah, Zachari; Suryani, Dewi
Jurnal Ilmiah Professional Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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ABSTRACT The purpose of this study is to analyze the influence of earnings management to firm value with audit quality as moderating variable on listed Food and Beverages companies in Indonesian stock exchange. The variable examined in this study is earnings management measured with discretionary accrual by modified Jones model, firm value, and audit quality. The samples used in this study were listed Food and Beverages companies in Indonesian stock exchange during the year 2011-2015 with purposive sampling method based some multiple criteria and obtained samples of 4 companies. Regression analysis method used multiple regression/moderated regression analysis. The result showed that the earnings management have positive and significantly influence to firm value. Audit quality as moderating variable from influence earnings management to firm value were  unprovable. Keywords : earnings management, modified Jonesâs model, firm value, audit quality.   ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh manajemen laba terhadap nilai perusahaan dengan kualitas audit sebagai variabel pemoderasi pada perusahaan Food and Beverages pada Bursa Efek Indonesia. Variabel yang diuji dalam penelitian ini terdiri dari manajemen laba dengan akrual diskresioner diestimasi menggunakan model Jones yang dimodifikasi, nilai perusahaan, dan kualitas audit. Sampel yang digunakan di dalam penelitian ini adalah perusahaan food and beverages yang terdaftar di BEI selama tahun 2011-2015 dengan metode purposive sampling  berdasarkan beberapa kriteria dan diperoleh 4 perusahaan yang menjadi sampel penelitian. Sedangkan metode analisis data menggunakan analisis regresi moderasi. Hasil penelitian membuktikan bahwa manajemen laba berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan kualitas audit tidak dapat dibuktikan sebagai variabel moderasi dari pengaruh manajmen laba terhadap nilai perusahaan. Kata kunci : manajemen laba, model Jones modifikasi, nilai perusahaan, kualitas audit.

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntanbilitas Publik pada Instansi Pemerintah Abdallah, Zachari; Carolina, Cyntia
Jurnal Ekonomi Sakti Vol 7 No 1 (2018)
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN MASYARAKAT - SEKOLAH TINGGI ILMU EKONOMI SAKTI ALAM KERINCI

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This study aims to determine the effect of the application of performance-based budgeting to the public Accountability of government agencies at the Department of Public Works cultivated fields river town full clan . Sampling technique using sample becomes saturated criteria are all employees of the public works in the field of coaching clan as well as all the activities in performance-based budgeting . Number of questionnaires distributed as many as 32 pieces and all can be processed using simple linear regression analysis , the determinant coefficient , and t test and using SPSS 22.0. The results showed that the application of performance-based budgeting and significant positive effect on public Accountability in government agencies .

PENGARUH PERSEPSI ATAS TUJUAN LAPORAN KEUANGAN DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (Studi Kasus pada UMKM Di Kota Sungai Penuh Tahun 2020) Zachari Abdallah; Maryanto .
Jurnal Ekonomi Sakti Vol 9 No 2 (2020)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v9i2.208

ABSTRACT This study aims to examine the perceptions of financial statements and accounting knowledge of the quality of MSME financial statements in the full river city in 2019. The population in this study was MSMEs in the full river city. The sample in this study amounted to 30 respondents with purposive sampling data collection techniques. The data analysis tool used is the Likert scale, multiple linear regression analysis, t test, f test, and test coefficient of determination. Based on the results of the study showed that partially the perception of the purpose of financial statements (X1) on the Quality of Financial Statements (Y) obtained a regression coefficient of 0.324 Testing the relationship between these two variables showed a value of tcount = 2.741 (Ttable> 2.052) with significance = 0.011 (Significant <0 , 05). the magnitude of the influence of Perception on Financial Statements (X1) on the Quality of Financial Statements (Y) of MSMEs in Sungai Kota full of 2019 is 0.16%. the relationship between Accounting Knowledge (X2) to the Quality of Financial reports (Y) obtained a regression coefficient of 0.850 Testing the relationship between the two variables shows the value of tcount = 4.250 (t table> 2.052) with significant = 0.000 (Significant <0.05). the magnitude of the effect of Accounting Knowledge (X2) on the Quality of Financial Statements (Y) is 0.35%. Simultaneously there is a significant effect between Perception of the Purpose of Financial Statements (X1) and Accounting Knowledge (X2) on Consumer Satisfaction (Y). Testing the relationship between variables simultaneously shows the value of fcount = 13,857 (f table> 2.95) with significant = 0,000 (Significant <0.05). The magnitude of the effect simultaneously between perceptions of financial statements (X1) and accounting knowledge (X2) on the quality of financial statements (Y) is equal to 50.7% while the remaining 49.3%.

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntanbilitas Publik pada Instansi Pemerintah Zachari Abdallah; Cyntia Carolina
Jurnal Ekonomi Sakti Vol 7 No 1 (2018)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

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This study aims to determine the effect of the application of performance-based budgeting to the public Accountability of government agencies at the Department of Public Works cultivated fields river town full clan . Sampling technique using sample becomes saturated criteria are all employees of the public works in the field of coaching clan as well as all the activities in performance-based budgeting . Number of questionnaires distributed as many as 32 pieces and all can be processed using simple linear regression analysis , the determinant coefficient , and t test and using SPSS 22.0. The results showed that the application of performance-based budgeting and significant positive effect on public Accountability in government agencies .

Pengaruh Nilai Tukar Rupiah Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Intervening Pada Perusahaan Rokok Zachari - Abdallah
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.241

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return.Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA) ABSTRAK Penelitian ini mempunyai tujuan untuk mengetahui pengaruh nilai tukar rupiah terhadap return saham dengan roa sebagai variabel intervening. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode deskriptif. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan Manufaktur pada sub sektor Industri Rokok yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Analisis data menggunakan analisis jalur dengan populasi sebanyak 4 perusahaan dan jumlah sampel sebanyak 3 perusahaan dari populasi. Hasil analisis dari penelitian ini adalah nilai tukar rupiah tidak berpengaruh secara parsial terhadap return saham, namun apabila menggunakan ROA sebagai variabel Intervening maka adanya pengaruh langsung dan tidak langsung antara nilai tukar rupiah terhadap return saham. Kata Kunci : Nilai Tukar Rupiah, Return Saham, Return On Asset (ROA).

Pengaruh Kompetensi Aparatur Pemerintah Daerah Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Kabupaten Kerinci Zachari Abdallah
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018.
Publisher : Universitas Negeri Padang

Abstrak : Influence of interest aparatur local government and adherence [at] regulation perundanagn to akuntabilitas governmental institution performance sub-province kerinci. Research this in do [at] 43 SKPD government of sub-province kerinci. Research this use Descriptive method with approach survey. Data collecting of primary in do with give kuesioner to responder head Set of Kerja,bagian keuangan,dan part of perencanaan/program. Result of research show that: first, in parsial and in simultan interest aparatur area and adherence [at] regulation perundangan influential to akuntabilitas performance of institution local government. Both, big its influence of interest aparatur area 31,7% and adherence [at] regulation perundangan to akuntabilitas governmental institution performance equal to 38,1% Third, from both variable the which most dominant influence akuntabilitas governmental institution performance is variable adherence [at] regulation perundangan the big its influence equal to 38,1%. Kata Kunci : interest Aparatur local government, applying Akuntabilitas Monetary, adherence [at] regulation perundangan,akuntabilitas governmental institution performance

PENGARUH NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEKTOR INDUSTRI ROKOK Periode 2011 – 2015 ZACHARI ABDALLAH
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return. Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA)

EVALUASI KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KERINCI TAHUN ANGGARAN 2008 – 2015: Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan Daerah, Rasio Desentralisasi Fiskal, Rasio Efektifitas, Rasio Efesiensi. Zachari Abdallah; Maryanto Maryanto
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

ABSTRACT This study aims to determine the financial performance of the Kerinci Regency in 2008 to 2010. This type of research is type ofresearch that is Qualitative and quantitative descriptive, using secondary data, namely data sourced from the financial statements of district government of Kerinci that has been audited by the Badan Pemeriksa Keuangan (BPK) from 2008-2015. Analysis of the regional financial performance of Kerinci Regency is important information, especially for making policies in managing regional finances and asessing the government managed to manage its finances well. And has a positive impacton the welfare of the community. One of the measuring toolsthat can be used to analyze the regional performance of kerinci regency in managing regional finances is to conduct in independence Ratio analysis, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio. Keywords: Regional Financial Independence Ratio, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio.

Analisis Kinerja Keuangan Unit Pengelola Kegiatan (UPK) Simpan Pinjam Perempuan (SPP) Kecamatan Siulak Kabupaten Kerinci Zachari Abdallah
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 2 (2021)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i2.66

This study aims to assess and analyze the financial performance of the women's savings and loan activity management unit (UPK-SPP), Siulak District, Kerinci Regency. The assessment of financial performance consists of two aspects, namely financial and loan management. This study uses secondary data derived from the financial statements of UPK SPP, Siulak District, Kerinci Regency, in the form of UPK income statements and other related reports from 2014 to 2018. The data were analyzed using the financial ratio analysis approach. The results showed that the financial performance of UPK SPP, Siulak District, Kerinci Regency, seen from the aspect of financial management from 2014 to 2018 ranging from 17.77% to 21.15% was included in the category of poor performance, while the financial performance of UPK SPP Siulak District, Kerinci Regency seen from the aspect of loan management from 2014 to 2018 ranged from interval 1.92%-2.52% is in the category of poor performance.. The results of the UPK SPP financial health assessment in Siulak District, Kerinci Regency from 2014 to 2018 were 61.66, including the adequate category.

PERAN MODERASI NILAI PERUSAHAAN PADA PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP TINGKAT PROFITABILITAS: Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2008-2017 Zachari Abdallah
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 2 No. 2 (2021): Al-Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

This study aims to analyze the effect of Credit Risk, Capital Adequacy Level which is moderated by the value of the company on the Profitability Level in Banking Companies. The analysis technique in this study uses linear regression analysis with moderation variables. Based on the results of the study indicate that credit risk has no significant effect on the level of profitability, the level of capital adequacy has no significant effect on the level of profitability, credit risk and the level of capital adequacy has no significant effect on the level of profitability with company value as a moderating variable. The magnitude of the effect of Credit Risk and Capital Adequacy Level on Profitability is moderated by the Company Value of 57.9%.

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