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ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA) Randi Febrian; Tertiarto Wahyudi; Ahmad Subeki
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9314

Abstract

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Silvia Arista; Tertiarto Wahyudi; Yusnaini Yusnaini
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9310

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.
The Role of Ethical Environment in Reducing Escalation of Commitment Bias Tertiarto Wahyudi; Yusnaini Yusnaini; Agil Novriansa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.129-138

Abstract

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.
APAKAH BEBAN PAJAK TANGGUHAN DAPAT DIGUNAKAN UNTUK MENDETEKSI MANAJEMEN LABA? Tertiarto Wahyudi
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8764

Abstract

This paper evaluates the possibility of using deferred tax expense as an indicator todetect earnings management. If we assume GAAP allow greater discretion than taxationrules, and if we assume mangers exploit such discretion to manage income upward such away that does not affect taxable income, then the earnings management will generateaccounting-tax differences that increase deferred tax expense.Using data from the listed companies in the Jakarta Stock Exchange in fiscal yearof 2008, the result provides evidence that deferred tax expense is incrementally useful indetecting earnings management in the form of scaled earnings changes. In addition, totalaccruals and absolute abnormal accruals are also predictors for earnings management.
Pembekalan Materi Akuntansi Keuangan Desa Pada Guru-Guru Akuntansi Sekolah Menengah Kejuruan Novriansa, Agil; Wahyudi, Tertiarto; Aryanto
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2021): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v4i1.823

Abstract

The existence of an accounting practicum subject for government institutions/agencies in changing the curriculum structure of the Vocational High School in 2018 is a challenge for vocational accounting teachers in Palembang. One of the main topics in this subject is the preparation of village financial reports as a part of village financial accounting material.This community service activity aims to provide material for village financial accounting to vocational school accounting teachers in Palembang. This activity is carried out in the form of an online webinar via Zoom Meeting. This community service is a training in the form of education using lectures, tutorials and discussions. The form of evaluation that was carried out was that the participants were given a post-test to measure their understanding of village financial accounting material. The number of participants who participated in this community service activity was 34 vocational school accounting teachers in Palembang. This community service activity was carried out on November 14, 2020 starting from 09.30 until finished. There are 6 topics discussed in the provision of village financial accounting material, namely aspects of village finance law, village financial management, basic accounting concepts, accounting cycle stages, writing accounting evidence and preparing village financial reports. The results of the evaluation of community service activities are quite good and it can be concluded that the provision of village financial accounting material for vocational accounting teachers in Palembang is quite effective in providing advanced understanding of village financial accounting material.
The accuracy of earnings forecast in IPO prospectuses: Evidence from Indonesia Sendhy Saputra; Inten Meutia; Tertiarto Wahyudi
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.3509

Abstract

The financial information that attracts the attention of most investors is the earnings forecast. Because investors are more interested in the company's prospects in the future than historical information. But in reality earnings forecast is less accurate, while the factors that are suspected to influence give inconsistent findings. This study aims to determine the effect of the forecast horizon, underwriter reputation, auditor reputation, company size, company age, leverage ratio, industry type and IPO market on the accuracy of earnings forecast. The population of all companies that IPO in Indonesia Stock Exchange period 2015-2018, were selected using the purposive sampling method, obtained 107 samples. Secondary data were obtained from the company's prospectus and annual report. The analytical method used is multiple regression. The accuracy level of earnings forecasts is measured using forecast error numbers. Mean forecast error 28.86 percent is reported over the entire sample period. Then only underwriter reputation and company size have a significant positive effect on the accuracy of earnings forecasts. And the hot IPO market has a negative effect on the accuracy of earnings forecasts. The implications of research show that underwriter reputation, company size, and IPO market became the important indicators in determining investment strategies in IPO shares.JEL Classification: D82, G14, G17, R53DOI: https://doi.org/10.26905/jkdp.v23i4.3509
Effect of company size, liquidity and operational efficiency on bank profitability with problem credit risk as a moderating variable at commercial banks that are listed on the Indonesia Stock Exchange Mohamad Adam; Riska Safitri; Tertiarto Wahyudi
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 3 (2018): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v6i3.5894

Abstract

This study aims to measure and analyze the influence of company size, liquidity and operational efficiency on bank profitability with problem credit risk as a moderating variable at commercial banks that are listed on the Indonesia stock exchange. The unit of analysis in this study is 30 commercial banks listed on the official website of Bank Indonesia for the period 2012-2016. The type of data used is panel data with data analysis using purposive sampling method. The results of the study found that the size of the company negatively affected profitability, liquidity did not affect profitability, operational efficiency negatively affected profitability, company size positively affected problem credit risk, liquidity did not affect problem credit risk, operational efficiency had a positive effect on problem credit risk. problem credit risk has a positive effect on profitability.
Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung Tertiarto Wahyudi; Anisa Listya; Ubaidillah Ubaidillah; Ruth Samantha Hamzah; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 2 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i2.37

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian pengelolaan piutang usaha Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung untuk mengestimasi besarnya penyisihan piutang tidak tertagih dengan menggunakan Expected Loss Method. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada PDAM dalam membuat perhitungan estimasi piutang tak tertagih. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menghitung penyisihan piutang usaha dan penurunan nilai piutang usaha. Hasil kegiatan ini diharapkan bermanfaat bagi PDAM untuk meningkatkan pengelolaan piutang usaha yang nantinya akan meningkatkan pendapatan PDAM dan Pendapatan Asli Daerah.
Analysis of The Internal Control System and The Role of The Internal Auditor in Optimizing Hospital Performance Asfeni Nurullah; Tertiarto Wahyudi; Aspahani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1043

Abstract

Hospital performance is an important factor in measuring its success rate. Hospitals need an internal control system and internal auditors that are able to optimize hospital performance. This study aims to determine the effect of the internal control system and the role of internal auditors in optimizing hospital performance. This study is a mix methods study between qualitative and quantitative research. The research data uses primary and secondary data types which are collected through two techniques, namely field research and library research. The population of the study was all hospital employees. The research sample includes 110 employeesthe medical department, the paramedic section, the medical support section, and the general department in the hospital. The data analysis method uses the product moment correlation analysis technique. The results show that the internal control system has a positive and significant impact on hospital performance. This shows that the better Internal Control, the better the Hospital Performance. Meanwhile, the role of internal auditors has a positive and significant impact on hospital performance. This means that the increasing quality of the Internal Auditor owned by an auditor greatly influences the Hospital's performance, it will increase public confidence regarding the financial statements that will be audited by an independent auditor.
The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization Lukita Tripermata; Syamsurijal AK Syamsurijal AK; Tertiarto Wahyudi; Luk Luk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.91-110

Abstract

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention.