syaiful bahri - Academia.edu (original) (raw)

Papers by syaiful bahri

Research paper thumbnail of Pengaruh GCG, Ukuran Perusahaan, Dan Sales Growth Terhadap Financial Distress

Owner : riset dan jurnal akuntansi, Dec 26, 2022

Financial distress is urgently needed to investigate the condition of the company's financial dif... more Financial distress is urgently needed to investigate the condition of the company's financial difficulties early on in order to overcome them before bankruptcy occurs. This study aims to analyze the effect of good corporate governance, company size, sales growth on financial distress. The research population is banking sector entities for the period 2019-2020. The non-probability sampling technique uses a purposive sampling method with a total of 29 entities. The results showed that the good corporate governace and sales growth variables had a significant effect on financial distress, meaning that management involvement and sales growth had a significant effect on financial distress. Firm size has no effect on financial distress. The influence of independent variables on financial distress which has a weak Adjusted R Square value is expected to further develop the population and independent variables. Independent variables that can be developed such as managerial agency costs, capital structure, financial indicators, intangible assets, liquidity, leverage, and others.

Research paper thumbnail of Pengaruh Kepemilikan Manajerial, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan Arus Kas Bebas (Free Cash Flow) Terhadap Kebijakan Hutang (Sudi Pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia)

Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2017

Tujuan penelitian adalah untuk mengetahui pengaruh kepemilikan manajerial, kebijakan dividen, pro... more Tujuan penelitian adalah untuk mengetahui pengaruh kepemilikan manajerial, kebijakan dividen, profitabilitas, ukuran perusahaan dan arus kas bebas terhadap kebijakan hutang. Beberapa penelitian mengenai pengaruh kebijakan manajerial, kebijakan dividen, profitabilitas, ukuran perusahaan dan arus kas bebas terhadap kebijakan hutang telah banyak dilakukan. Namun, hasil yang diperoleh masih menunjukkan ketidak konsistenan. Kepemilikan manajerial diproksikan dengan managerial ownership (MOWN), kebijakan dividen diproksikan dengan dividend payout ratio (DPR). Debt to equity ratio (DER) sebagai proksi untuk kebijakan hutang dan profitabilitas menggunakan proksi return on assets (ROA). Ukuran perusahaan menggunakan total aset dan arus kas bebas menggunakan proksi arus kas operasi dikurangi belanja modal.Populasi penelitian adalah perusahaan manufaktur Sub Sektor Makanan Dan Minuman di Bursa Efek Indonesia periode 2011-2015. Seleksi sampel penelitian menggunakan purposive sampling dan dipero...

Research paper thumbnail of Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel I Ntervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

Ekonika : Jurnal ekonomi universitas kadiri, 2017

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja ligkungan terhadap corpo... more Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja ligkungan terhadap corporate financial performance dengan corporate social responsibility sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria (1) sampel penelitian ini adalah perusahaan yang bergerak di bidang manufaktur yang terdaftar di BEI periode 2013-2014. (2) perusahaan manufaktur yang melaporkan corporate social responsibility (CSR) periode 20132014. (3) perusahaan manufaktur yang telah mengikuti Program Penilaian Peringkat Kinerja Perusahan dalam Pengelolaan Lingkungan Hidup (PROPER) tahun 2013-2014. Jenis penelitian ini adalah statistic deskriptif dengan teknik analisis yang digunakan adalah regresi linear berganda dan analisis jalur. Uji hipotesis menggunakan alat statistik berupa koefisien determinasi dan uji t.Hasil analisis dengan menggunakan analisis regresi ini menunjukkan bahwa k...

Research paper thumbnail of Pengaruh Rasio Keuangan, Ukuran Entitas, dan Ukuran KAP Terhadap Audit Report Lag

Owner, 2022

This study aims to determine and analyze the effect of profitability, solvency, liquidity, entity... more This study aims to determine and analyze the effect of profitability, solvency, liquidity, entity size, and KAP size on audit report lag (ARL). ARL is the length of time it takes from closing the books until the independent auditor's report is signed by KAP. The research population is trade, service and investment sector entities listed on the Indonesia Stock Exchange for the period 2017-2019. Non-probability sampling technique with purposive sampling method with a total of 51 entities. The data analysis technique is multiple regression analysis. The results show that profitability has a significant negative effect on audit report lag, meaning that high profitability will shorten the length of audit reporting time. Solvency, liquidity, entity size, and KAP size variables have no effect on audit report lag.

Research paper thumbnail of Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay

JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING, Apr 11, 2020

This study aims to analyze the effect of company size, profitability, solvency, and audit opinion... more This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313. Abstrak; Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan opini audit terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia pada 2017-2018. Sampel dalam penelitian ini adalah 31 perusahaan yang terdaftar di BEI sebanyak 31 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder dengan analisis statistik deskriptif, teknik asumsi klasik, analisis regresi linier berganda, koefisien determinasi R² dan uji t. Hasil penelitian variabel solvabilitas mempengaruhi audit delay dengan nilai signifikan 0,000. Variabel ukuran perusahaan tidak berpengaruh pada audit delay dengan nilai signifikan 0,490. Variabel profitabilitas tidak mempengaruhi audit delay dengan nilai signifikan 0,098. Variabel opini audit tidak mempengaruhi penundaan audit dengan nilai signifikan 0,313.

Research paper thumbnail of Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay

Owner

This study aims to determine and analyze the effect of firm size, profitability, and solvency on ... more This study aims to determine and analyze the effect of firm size, profitability, and solvency on audit delay. Audit delay is the time span between the closing date of the financial year, which is December 31, until the date the audit opinion is issued in the audit report. The research population is mining entities listed on the Indonesia Stock Exchange for the 2019-2021 period. The non-probability sampling technique used purposive sampling method with a total of 20 entities. The data analysis technique used is multiple regression analysis. The results show that the size of the company has a significant effect on audit delay, meaning that the larger the size of the company as measured by the total assets or wealth owned by an entity, the time for completing the audit report will be completed. Profitability and solvency have no effect on audit delay.

Research paper thumbnail of Pengaruh Collateral Assets, Kebijakan Hutang, dan Investment Opportunity Terhadap Kebijakan Dividen

Owner

The purpose of study is to examine the effect of collateral assets, debt policy, and investment o... more The purpose of study is to examine the effect of collateral assets, debt policy, and investment opportunity on dividend policy. The type of research is quantitative approach. The research population food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample of research by using purposive sampling of the research sample selection of 11 food and beverage companies. The data analysis technique used classical assumption test, descriptive analysis, multiple linear regression, hypothesis testing and determination test. The results show that collateral assets, debt policy, and investment opportunity have no effect on dividend policy. Recommendations for further research are to expand the object and period of the research year so that the research results are more accurate and can be used as a general reference.

Research paper thumbnail of Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas

JAS (Jurnal Akuntansi Syariah)

This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the ... more This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of...

Research paper thumbnail of Pengaruh GCG, Ukuran Perusahaan, Dan Sales Growth Terhadap Financial Distress

Owner : riset dan jurnal akuntansi, Dec 26, 2022

Financial distress is urgently needed to investigate the condition of the company's financial dif... more Financial distress is urgently needed to investigate the condition of the company's financial difficulties early on in order to overcome them before bankruptcy occurs. This study aims to analyze the effect of good corporate governance, company size, sales growth on financial distress. The research population is banking sector entities for the period 2019-2020. The non-probability sampling technique uses a purposive sampling method with a total of 29 entities. The results showed that the good corporate governace and sales growth variables had a significant effect on financial distress, meaning that management involvement and sales growth had a significant effect on financial distress. Firm size has no effect on financial distress. The influence of independent variables on financial distress which has a weak Adjusted R Square value is expected to further develop the population and independent variables. Independent variables that can be developed such as managerial agency costs, capital structure, financial indicators, intangible assets, liquidity, leverage, and others.

Research paper thumbnail of Pengaruh Kepemilikan Manajerial, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan Arus Kas Bebas (Free Cash Flow) Terhadap Kebijakan Hutang (Sudi Pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia)

Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2017

Tujuan penelitian adalah untuk mengetahui pengaruh kepemilikan manajerial, kebijakan dividen, pro... more Tujuan penelitian adalah untuk mengetahui pengaruh kepemilikan manajerial, kebijakan dividen, profitabilitas, ukuran perusahaan dan arus kas bebas terhadap kebijakan hutang. Beberapa penelitian mengenai pengaruh kebijakan manajerial, kebijakan dividen, profitabilitas, ukuran perusahaan dan arus kas bebas terhadap kebijakan hutang telah banyak dilakukan. Namun, hasil yang diperoleh masih menunjukkan ketidak konsistenan. Kepemilikan manajerial diproksikan dengan managerial ownership (MOWN), kebijakan dividen diproksikan dengan dividend payout ratio (DPR). Debt to equity ratio (DER) sebagai proksi untuk kebijakan hutang dan profitabilitas menggunakan proksi return on assets (ROA). Ukuran perusahaan menggunakan total aset dan arus kas bebas menggunakan proksi arus kas operasi dikurangi belanja modal.Populasi penelitian adalah perusahaan manufaktur Sub Sektor Makanan Dan Minuman di Bursa Efek Indonesia periode 2011-2015. Seleksi sampel penelitian menggunakan purposive sampling dan dipero...

Research paper thumbnail of Pengaruh Kinerja Lingkungan Terhadap Corporate Financial Performance Dengan Corporate Social Responsibility Disclosure Sebagai Variabel I Ntervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

Ekonika : Jurnal ekonomi universitas kadiri, 2017

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja ligkungan terhadap corpo... more Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja ligkungan terhadap corporate financial performance dengan corporate social responsibility sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria (1) sampel penelitian ini adalah perusahaan yang bergerak di bidang manufaktur yang terdaftar di BEI periode 2013-2014. (2) perusahaan manufaktur yang melaporkan corporate social responsibility (CSR) periode 20132014. (3) perusahaan manufaktur yang telah mengikuti Program Penilaian Peringkat Kinerja Perusahan dalam Pengelolaan Lingkungan Hidup (PROPER) tahun 2013-2014. Jenis penelitian ini adalah statistic deskriptif dengan teknik analisis yang digunakan adalah regresi linear berganda dan analisis jalur. Uji hipotesis menggunakan alat statistik berupa koefisien determinasi dan uji t.Hasil analisis dengan menggunakan analisis regresi ini menunjukkan bahwa k...

Research paper thumbnail of Pengaruh Rasio Keuangan, Ukuran Entitas, dan Ukuran KAP Terhadap Audit Report Lag

Owner, 2022

This study aims to determine and analyze the effect of profitability, solvency, liquidity, entity... more This study aims to determine and analyze the effect of profitability, solvency, liquidity, entity size, and KAP size on audit report lag (ARL). ARL is the length of time it takes from closing the books until the independent auditor's report is signed by KAP. The research population is trade, service and investment sector entities listed on the Indonesia Stock Exchange for the period 2017-2019. Non-probability sampling technique with purposive sampling method with a total of 51 entities. The data analysis technique is multiple regression analysis. The results show that profitability has a significant negative effect on audit report lag, meaning that high profitability will shorten the length of audit reporting time. Solvency, liquidity, entity size, and KAP size variables have no effect on audit report lag.

Research paper thumbnail of Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay

JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING, Apr 11, 2020

This study aims to analyze the effect of company size, profitability, solvency, and audit opinion... more This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313. Abstrak; Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan opini audit terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia pada 2017-2018. Sampel dalam penelitian ini adalah 31 perusahaan yang terdaftar di BEI sebanyak 31 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder dengan analisis statistik deskriptif, teknik asumsi klasik, analisis regresi linier berganda, koefisien determinasi R² dan uji t. Hasil penelitian variabel solvabilitas mempengaruhi audit delay dengan nilai signifikan 0,000. Variabel ukuran perusahaan tidak berpengaruh pada audit delay dengan nilai signifikan 0,490. Variabel profitabilitas tidak mempengaruhi audit delay dengan nilai signifikan 0,098. Variabel opini audit tidak mempengaruhi penundaan audit dengan nilai signifikan 0,313.

Research paper thumbnail of Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay

Owner

This study aims to determine and analyze the effect of firm size, profitability, and solvency on ... more This study aims to determine and analyze the effect of firm size, profitability, and solvency on audit delay. Audit delay is the time span between the closing date of the financial year, which is December 31, until the date the audit opinion is issued in the audit report. The research population is mining entities listed on the Indonesia Stock Exchange for the 2019-2021 period. The non-probability sampling technique used purposive sampling method with a total of 20 entities. The data analysis technique used is multiple regression analysis. The results show that the size of the company has a significant effect on audit delay, meaning that the larger the size of the company as measured by the total assets or wealth owned by an entity, the time for completing the audit report will be completed. Profitability and solvency have no effect on audit delay.

Research paper thumbnail of Pengaruh Collateral Assets, Kebijakan Hutang, dan Investment Opportunity Terhadap Kebijakan Dividen

Owner

The purpose of study is to examine the effect of collateral assets, debt policy, and investment o... more The purpose of study is to examine the effect of collateral assets, debt policy, and investment opportunity on dividend policy. The type of research is quantitative approach. The research population food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample of research by using purposive sampling of the research sample selection of 11 food and beverage companies. The data analysis technique used classical assumption test, descriptive analysis, multiple linear regression, hypothesis testing and determination test. The results show that collateral assets, debt policy, and investment opportunity have no effect on dividend policy. Recommendations for further research are to expand the object and period of the research year so that the research results are more accurate and can be used as a general reference.

Research paper thumbnail of Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas

JAS (Jurnal Akuntansi Syariah)

This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the ... more This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of...