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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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Analisis Perbandingan Kinerja Keuangan Perusahaan BUMN Industri Farmasi Sebelum Dan Sesudah Holding Periode 2018-2022 Sabar Hasiholan Manalu; Murtanto Murtanto; H Lutfi Baradja
Student Research Journal Vol. 2 No. 1 (2024): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v2i1.1004

Abstract

This research was conducted to examine and obtain a comparison of the performance of state-owned pharmaceutical industry companies before and after the formation of the holding company. Based on the results of research conducted, the author uses the results of the total asset turnover ratio (TATO), Net Profit Margin (NPM), Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio ( CR). The method used in this research is a descriptive and comparative method using a quantitative approach. The results of this study show that there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Total Asset Turnover ratio before and after Holding, there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Net Profit Margin ratio before and after Holding, there are differences in financial performance pharmaceutical industry holding companies as measured by the Return On Asset ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the Return On Equity ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the ratio Debt to Equity Ratio before and after Holding, and there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Current Ratio before and after Holding.
Faktor Faktor Determinan Yang Berpengaruh Terhadap Kecurangan Laporan Keuangan Jordan Tirta Jaya; Murtanto Murtanto; Hermi Hermi
Journal of Creative Student Research Vol. 1 No. 6 (2023): Desember : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i6.2971

Abstract

This research aims to determine whether financial target, financial stability, nature of industry, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture and state-owned enterprises influence the practice of financial statement fraud in healthcare sector companies registered on the IDX in 2019-2022. The sample used in this research consisted of 16 healthcare sector companies with 64 annual reports and 64 financial reports. The samples selected used purposive sampling technique. The data analysis method used in this research is multiple linear regression analysis. The research results show that financial targets, ineffective monitoring and state-owned enterprises have a positive effect on financial statement fraud, while the nature of industry has a negative effect on financial statement fraud, for financial stability, change in auditor and change in director do not have a positive effect on financial statement fraud and frequent number of CEO's pictures do not have a negative effect on financial statement fraud.
Pengaruh Time Budget Pressure, Kompetensi Dan Independensi Terhadap Kualitas Audit Di Kantor Akuntan Publik Yeremia Valentino; Murtanto Murtanto; Sekar Mayangsari
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3426

Abstract

The aim of this research is to examine and provide empirical evidence about the influence of time budget pressure, competence and independence on audit quality in public accounting firms. The population of this research is public accountants. Based on the purposive sampling method, the number of research samples was 63 public accountants. Hypothesis testing in this research uses SPSS version 26. The results of this research show that time budget pressure, competence and independence have a positive effect on audit quality.
Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Maris Gihon Juventus Togatorop; Murtanto Murtanto
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3463

Abstract

The era of globalization is marked by all companies being able to maintain their business amidst challenges and economic dynamics by maintaining stability and increasing company value. Companies are expected to always experience an increase in company value. In reality, most companies in Indonesia have small company values ​​and experience fluctuations from year to year. Fluctuations in company value which sometimes rise or fall too far can cause problems, such as the company losing its attractiveness in the world. stock market
Pengaruh Sosialisasi, Pengawasan dan Tingkat Kepatuhan Wajib Pajak Terhadap Pertumbuhan Penerimaan Pajak Jehuda Bill Jonas; Murtanto Murtanto
Lentera: Multidisciplinary Studies Vol. 1 No. 4 (2023): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v1i4.46

Abstract

Pajak sangat dibutuhkan untuk pembiayaan pembangunan suatu negara, termasuk Indonesia. Namun demikian, keberhasilan kinerja pencapaian realiasi target penerimaan pajak di Indonesia bukan merupakan usaha yang mudah dilakukan. Hal ini tercermin dari tax ratio Indonesia yang masih sangat kecil. Oleh karena itu penelitian terhadap faktor-faktor yang dapat mempengaruhi keberhasilan kinerja penerimaan pajak menjadi sangat penting untuk dilakukan. Tujuan penelitian ini dimaksudkan untuk menguji pengaruh sosialisasi, kegiatan pengawasan dan tingkat kepatuhan terhadap pertumbuhan penerimaan pajak. Data yang digunakan adalah data panel serta metode analisis yang digunakan yaitu metode analisis data kuantitatif, dimana sampel diambil dari laporan nilai kinerja organisasi Kantor Wilayah Direktorat Jenderal Pajak untuk tahun 2018 sampai dengan tahun 2022. Penelitian ini memperluas objek penelitian yang umumnya dilakukan oleh peneliti sebelumnya pada tingkat Kantor Pelayanan Pajak menjadi unit kantor yang cakupannya lebih besar yaitu Kantor wilayah Direktorat Jenderal Pajak. Hasil penelitian menunjukkan bahwa sosialisasi, pengawasan dan tingkat kepatuhan berpengaruh terhadap pertumbuhan penerimaan pajak.
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