Umar Issa Zubaidi | Trisakti School of Management (original) (raw)
Papers by Umar Issa Zubaidi
Media Bisnis, Sep 30, 2021
The purpose of this research is to obtain empirical evidence regarding the effect of financial st... more The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability, external pressure, financial targets, effective monitoring, auditor turnover, change of directors and institutional ownership have no influence in detecting the likelihood of fraudulent financial reporting.
E-Jurnal Akuntansi TSM
Good firm value in the eyes of public is certainly what every company wants. This study aims to e... more Good firm value in the eyes of public is certainly what every company wants. This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, profitability, liquidity, dividend policy, debt policy, firm size, and investment decision on firm value. Investors look at the firm value as an indicator to evaluate a company before investing ther money. This study uses purposive sampling method. There are 90 nonfinancial companies listed on Indonesia Stock Exchange and have met the research criteria from 2019 to 2021, so there are 270 sample data used in this study. The testing of independent variables on dependent variable uses multiple regression model. The proxies used in this study are financial ratios to measure profitability, liquidity, dividend policy, debt policy, and investment decision. Natural logarithm is also used in this study to measure firm size variable. The results of this study indicate that profitability, debt policy, and investment decision have positive effect on firm value. Meanwhile, institutional ownership, liquidity, dividend policy, and firm size have no effect on firm value.
E-Jurnal Akuntansi TSM, Sep 30, 2022
The purpose of this study is to examine the factors that influence earnings management in non-fin... more The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm's size, leverage, board of directors, auditor's size, share issuance activity, and firm's age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor's size have a negative influence on earnings management. Other independent variables such as firm's size, leverage, board of directors, share issuance activity, and firm's age do not have influence on earnings management.
E-Jurnal Akuntansi TSM, Sep 30, 2022
The purpose of this research is to obtain empirical information about various factors that can af... more The purpose of this research is to obtain empirical information about various factors that can affects firm value. These factors are financial ratio composed of return on asset, current ratio, and acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) within the research period from 2018-2020. This study used purposive sampling method as the sample collection method and analyzed using multiple regression analysis using SPSS 25 media. The research population was 634 companies, and 91 companies were taken as samples. The results of this study indicate that return on asset has a positive effect, while current ratio, acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age have no effect on firm value.
Media Bisnis
The purpose of this research is to obtain empirical evidence regarding the effect of financial st... more The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability...
Trisakti School of Management, Mar 1, 2021
Trisakti School of Management, Aug 27, 2020
The Dynamic Alarm Response Procedure (DARP) system provides a robust, Web-based alternative to ex... more The Dynamic Alarm Response Procedure (DARP) system provides a robust, Web-based alternative to existing hard-copy alarm response procedures. This paperless system improves performance by eliminating time wasted looking up paper procedures by number, looking up plant process values and equipment and component status at graphical display or panels, and maintenance of the procedures. Because it is a Web-based system, it is platform independent. DARP's can be served from any Web server that supports CGI scripting, such as Apache{sup R}, IIS{sup R}, TclHTTPD, and others. DARP pages can be viewed in any Web browser that supports Javascript and Scalable Vector Graphics (SVG), such as Netscape{sup R}, Microsoft Internet Explorer{sup R}, Mozilla Firefox{sup R}, Opera{sup R}, and others. (authors)
The European Physical Journal A, 2006
At the moment, in indonesia; the usage of mutual fund’s net asset value measurement which is refe... more At the moment, in indonesia; the usage of mutual fund’s net asset value measurement which is refers to mark to market is still limited. Mostly, it is using historical cost. In fact net asset value of mutual funds that invested on stocks and obligations, which is daily published on mass media, is not as high as shown. It is caused of the value of obligations that lower than historical cost. Since net asset value is not using fair market value or market value, it inflicted a loss upon the investors. According to mutual fund regulation that released by bapepam and psak, the investment manager required to use fair market value or present value for net asset value measurement.
Media Bisnis, Sep 1, 2012
Media Bisnis, Sep 30, 2021
The purpose of this research is to obtain empirical evidence regarding the effect of financial st... more The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability, external pressure, financial targets, effective monitoring, auditor turnover, change of directors and institutional ownership have no influence in detecting the likelihood of fraudulent financial reporting.
E-Jurnal Akuntansi TSM
Good firm value in the eyes of public is certainly what every company wants. This study aims to e... more Good firm value in the eyes of public is certainly what every company wants. This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, profitability, liquidity, dividend policy, debt policy, firm size, and investment decision on firm value. Investors look at the firm value as an indicator to evaluate a company before investing ther money. This study uses purposive sampling method. There are 90 nonfinancial companies listed on Indonesia Stock Exchange and have met the research criteria from 2019 to 2021, so there are 270 sample data used in this study. The testing of independent variables on dependent variable uses multiple regression model. The proxies used in this study are financial ratios to measure profitability, liquidity, dividend policy, debt policy, and investment decision. Natural logarithm is also used in this study to measure firm size variable. The results of this study indicate that profitability, debt policy, and investment decision have positive effect on firm value. Meanwhile, institutional ownership, liquidity, dividend policy, and firm size have no effect on firm value.
E-Jurnal Akuntansi TSM, Sep 30, 2022
The purpose of this study is to examine the factors that influence earnings management in non-fin... more The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm's size, leverage, board of directors, auditor's size, share issuance activity, and firm's age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor's size have a negative influence on earnings management. Other independent variables such as firm's size, leverage, board of directors, share issuance activity, and firm's age do not have influence on earnings management.
E-Jurnal Akuntansi TSM, Sep 30, 2022
The purpose of this research is to obtain empirical information about various factors that can af... more The purpose of this research is to obtain empirical information about various factors that can affects firm value. These factors are financial ratio composed of return on asset, current ratio, and acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) within the research period from 2018-2020. This study used purposive sampling method as the sample collection method and analyzed using multiple regression analysis using SPSS 25 media. The research population was 634 companies, and 91 companies were taken as samples. The results of this study indicate that return on asset has a positive effect, while current ratio, acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age have no effect on firm value.
Media Bisnis
The purpose of this research is to obtain empirical evidence regarding the effect of financial st... more The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability...
Trisakti School of Management, Mar 1, 2021
Trisakti School of Management, Aug 27, 2020
The Dynamic Alarm Response Procedure (DARP) system provides a robust, Web-based alternative to ex... more The Dynamic Alarm Response Procedure (DARP) system provides a robust, Web-based alternative to existing hard-copy alarm response procedures. This paperless system improves performance by eliminating time wasted looking up paper procedures by number, looking up plant process values and equipment and component status at graphical display or panels, and maintenance of the procedures. Because it is a Web-based system, it is platform independent. DARP's can be served from any Web server that supports CGI scripting, such as Apache{sup R}, IIS{sup R}, TclHTTPD, and others. DARP pages can be viewed in any Web browser that supports Javascript and Scalable Vector Graphics (SVG), such as Netscape{sup R}, Microsoft Internet Explorer{sup R}, Mozilla Firefox{sup R}, Opera{sup R}, and others. (authors)
The European Physical Journal A, 2006
At the moment, in indonesia; the usage of mutual fund’s net asset value measurement which is refe... more At the moment, in indonesia; the usage of mutual fund’s net asset value measurement which is refers to mark to market is still limited. Mostly, it is using historical cost. In fact net asset value of mutual funds that invested on stocks and obligations, which is daily published on mass media, is not as high as shown. It is caused of the value of obligations that lower than historical cost. Since net asset value is not using fair market value or market value, it inflicted a loss upon the investors. According to mutual fund regulation that released by bapepam and psak, the investment manager required to use fair market value or present value for net asset value measurement.
Media Bisnis, Sep 1, 2012