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All Journal Jurnal Bisnis dan Akuntansi Jurnal Investasi Jurnal Pengabdian Mandiri Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Journal of Creative Student Research Lentera: Multidisciplinary Studies Student Research Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
MURTANTO MURTANTO
Universitas Trisakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Jurnal Akuntansi Trisakti

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PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ryandi Iswandika; Murtanto Murtanto; Emma Sipayung
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.467 KB) | DOI: 10.25105/jat.v1i2.4804

Abstract

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.
PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Nisrina Dwi Setyoastuti; Murtanto Murtanto; Yuana Jatu Nilawati
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.225 KB) | DOI: 10.25105/jat.v7i1.6400

Abstract

This study aims to determine the influence of management change, financial distress, auditor firm’s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn’t have significant effect on the auditor switching.
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN Delitha Magfira E.G; Murtanto Murtanto
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.673 KB) | DOI: 10.25105/jat.v8i1.8679

Abstract

The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.
Co-Authors Afyfah Putri Ramadya Ayu Fitria Apriliani Bonita Bonita Delitha Magfira E.G Emma Sipayung Etty Murwaningsari Femmy Juliastuti Guido S H Lutfi Baradja Hasnawati Hasnawati Hermi Hermi Hexana Sri Lastanti Jehuda Bill Jonas Jordan Tirta Jaya Marieta Ariani Maris Gihon Juventus Togatorop Nilawati, Yuana Jatu Nisrina Dwi Setyoastuti Renny Risqiani Ryandi Iswandika Sabar Hasiholan Manalu Sailendra Sailendra Sekar Mayangsari WINDA ARUM HAPSARI Yeremia Valentino