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<![CDATA[PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Putrianti, Fenny]]>;
<![CDATA[Suhartono, Sugi]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 2 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.]]>
<![CDATA[PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Putrianti, Fenny]]>;
<![CDATA[Suhartono, Sugi]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 2 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v15i2.80
<![CDATA[This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.]]>
<![CDATA[Analisis Determinan Perataan Laba : Pendekatan Indeks Eckel ]]>
<![CDATA[Suhartono, Sugi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i1.1064
<![CDATA[Profit is an important thing for the survival of the company. Investors often only pay attention to profits without regard to the procedures used to generate earnings information. Income smoothing is a tool to minimize the fluctuations in earnings that will be reported and more to cover the information that should be disclosed. This study aims to examine the effect of return on assets, net profit margins, financial leverage, company size, and cash holding on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample of this research is manufacturing companies listed on Indonesia Stock Exchange during the 2016-2018 period. The total sample used was 69 companies with observational data obtained as many as 207 samples over three years. The sampling technique used was non-probability sampling using a purposive sampling method and the analysis technique used was logistic regression analysis with the help of SPSS 22.0 software. The conclusion of this study is that return on assets and firm size negatively affect the income smoothing practices, net profit margins have a positive effect on income smoothing practices, financial leverage and cash holding have no effect on income smoothing practices.]]>
<![CDATA[Pendeteksian Kemungkinan Terjadinya Fraudulent Financial Statement menggunakan Fraud Hexagon ]]>
<![CDATA[Lionardi, Margaretha]]>;
<![CDATA[Suhartono, Sugi]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v9i1.12496
<![CDATA[Banyak perusahaan yang menutupi kondisi yang sebenarnya yang kurang baik dengan melakukan manipulasi laporan keuangan. Harus ada upaya preventif untuk menanggulangi permasalahan fraud dengan menggunakan metode pendeteksian fraud. Maka dari itu dibuatnya model baru untuk mendeteksi fraud yaitu S.C.C.O.R.E atau biasa disebut dengan fraud hexagon. Penelitian ini bertujuan untuk melihat pengaruh komponen fraud hexagon dalam pendeteksian kemungkinan terjadinya fraudulent financial statement. Teori dasar yang dipakai dalam penelitian ini adalah teori agensi dan fraud hexagon. Metode pengambilan sampel adalah metode purposive sampling dan hipotesis diuji dengan pengujian asumsi klasik, dan uji persamaan regresi berganda. Hasil penelitian menunjukan bahwa change in director berpengaruh positif terhadap kemungkinan terjadinya fraudulent financial statement. Sedangkan nature of industry berpengaruh negatif terhadap kemungkinan terjadinya fraudulent financial statement. Namun financial stability, state-owned enterprises, change in auditor, jumlah foto CEO pada laporan tahunan perusahaan tidak terbukti berpengaruh terhadap kemungkinan terjadinya fraudulent financial statement.]]>
<![CDATA[Kemampuan Komisaris Independen dan Kepemilikan Institusional dalam Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan ]]>
<![CDATA[Viony Sinatraz]]>;
<![CDATA[Sugi Suhartono]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i1.1654
<![CDATA[The aim of every company is to earn profit and increase the firm value. When the firm values optimal, the prosperity of its shareholders also increase. Financial statements are one of communicatin media to its users regarding the firm performances. In an effort to enhance the firm value, management tends to deliberately perform certain accounting method, called Earnings Management. Earnings management is done so that the company’s financial statement looks good and healthy in a certain period, although it will cause a decrease in the firm value in the future. One way that can be used to reduce earnings management is to implement good corporate governance. This study aims to determine the effect of earnings management in company value which is moderated by independent commissioners and institusional ownership. The object of this study consist of 90 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 – 2018. The sampling techinques was done by purposive sampling. The data analysis method to be used are descriptive statistical analysis, simple regression analysis, moderated regression analysis, classical assumption tests, and goodness of fit test. The results of this study indicate that earnings management is proven to have a negative effect on the firm value, independent commissioners are proven to weaken the effect of earnings management on the firm value, and institutional ownership are proven to weaken the effect of earnings management on the firm value.]]>
<![CDATA[Analisis Determinan Perataan Laba : Pendekatan Indeks Eckel ]]>
<![CDATA[Sugi Suhartono]]>;
<![CDATA[Vika Hendraswari]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i1.1064
<![CDATA[Profit is an important thing for the survival of the company. Investors often only pay attention to profits without regard to the procedures used to generate earnings information. Income smoothing is a tool to minimize the fluctuations in earnings that will be reported and more to cover the information that should be disclosed. This study aims to examine the effect of return on assets, net profit margins, financial leverage, company size, and cash holding on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample of this research is manufacturing companies listed on Indonesia Stock Exchange during the 2016-2018 period. The total sample used was 69 companies with observational data obtained as many as 207 samples over three years. The sampling technique used was non-probability sampling using a purposive sampling method and the analysis technique used was logistic regression analysis with the help of SPSS 22.0 software. The conclusion of this study is that return on assets and firm size negatively affect the income smoothing practices, net profit margins have a positive effect on income smoothing practices, financial leverage and cash holding have no effect on income smoothing practices.]]>
<![CDATA[KOMITE ANTI FRAUD: SOLUSI MENUJU ZERO FRAUD ]]>
<![CDATA[Sugi Suhartono]]>
<![CDATA[ Jurnal Akuntansi Vol 5 No 1 (2016): Edisi Februari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie ]]>
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<![CDATA[Seiring dengan kemajuan teknologi dan perkembangan informasi, modus operasi dari para pelaku kecurangan semakin canggih dan bervariasi. Jenis kecurangan dan modus operasi di setiap negara akan berbeda-beda, tergantung pada sistem penegakan hukum di negara tersebut. Para pelaku akan cenderung mencari celah untuk melakukan kecurangan dari lemahnya sistem pengendalian dan penegakan hukum. Dalam pendeteksian tindak kecurangan memerlukan keahlian audit investigatif atau lebih dikenal dengan istilah fraud auditing atau pemeriksaan kecurangan. Keahlian tersebut adalah penggunaan teknik dan metode audit akuntansi yang cermat, logika dan analisa masalah yang tajam, serta kreatifitas dan inovasi dalam berpikir. Menyadari adanya bahaya fraud yang sangat potensial dalam perusahaan, maka penulis mempunyai keyakinan bahwa saat ini sudah menjadi kebutuhan yang sangat mendesak bagi para pemegang saham untuk menetapkan kebijakan bagi perusahaan-perusahaan dalam menerapkan strategi anti Fraud di lingkungan perusahaan dengan membentuk Komite Anti Fraud. Komite Anti Fraud diharapkan tercapainya zero fraud dalam perusahaan, sehingga kinerja perusahaan akan semakin meningkat dan tujuan utama perusahaan yaitu meningkatkan nilai perusahaan dapat tercapai. Tujuan penulisan ini adalah memberikan pengetahuan bagi para pemilik perusahaan atau pemegang saham tentang perlunya dibentuk sebuah Komite Anti Fraud sebagai solusi menuju zero fraud pada perusahaan. Kata kunci : Fraud, komite anti fraud, Enterprise Risk Management, Good Corporate Governance]]>
<![CDATA[KEMAMPUAN UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY ]]>
<![CDATA[Catherine Margaretha, Sugi Suhartono]]>
<![CDATA[ Jurnal Akuntansi Vol 5 No 2 (2016): Edisi Agustus ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie ]]>
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<![CDATA[Laporan keuangan merupakan instrumen bagi perusahaan dalam menyampaikan berbagai informasi serta kinerja perusahaan kepada para pihak yang memiliki kepentingan. Sehingga lamanya proses penyelesaian audit atas laporan keuangan oleh auditor dapat mengindikasikan adanya masalah (bad news) dalam laporan keuangan tersebut dan dapat mempengaruhi keputusan para pengguna laporan keuangan. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui pengaruh auditor switching, profitabilitas, solvabilitas, kualitas auditor, dan ukuran perusahaan terhadap audit delay dengan ukuran perusahaan sebagai variabel pemoderasi. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan dua model yaitu analisis regresi linier berganda dan moderated regression analysis. Obyek penelitian menggunakan 192 perusahaan manufaktur pada periode 2013-2015. Hasil penelitian menunjukkan bahwa auditor switching dan profitabilitas tidak cukup bukti berpengaruh terhadap audit delay. Solvabilitas berpengaruh signifikan positif terhadap audit delay. Kualitas auditor dan ukuran perusahaan berpengaruh signifikan negatif terhadap audit delay. Ukuran perusahaan mampu memoderasi hubungan auditor switching dan kualitas auditor terhadap audit delay. Namun ukuran perusahaan tidak memiliki cukup bukti dalam memoderasi hubungan profitabilitas dan solvabilitas terhadap audit delay. Kata Kunci: Audit Delay, Auditor Switching, Profitabilitas, Kualitas Auditor, Ukuran Perusahaan]]>
<![CDATA[KAJIAN PERILAKU DAN STRATEGI PENGRAJIN TEMPE DALAM MENGHADAPI FLUKTUASI HARGA KEDELAI DI SUNTER, JAKARTA UTARA ]]>
<![CDATA[Sugi Suhartono, Vivi Adeyani T]]>
<![CDATA[ Jurnal Akuntansi Vol 6 No 2 (2017): Edisi Agustus ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie ]]>
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<![CDATA[Tingginya permintaan kedelai di Indonesia tidak diimbangi dengan peningkatan produksi kedelai di dalam negeri. Dengan demikian tingkat ketergantungan kedelai Indonesia terhadap kedelai impor cenderung meningkat dari tahun ke tahun. Rata-rata impor kedelai Indonesia per tahun sebesar 1.385.120 ton. Terjadi kenaikan harga kedelai yang cukup besar sebesar 14,4 persen pada periode Oktober tahun 2012 sampai Oktober tahun 2013. Hal ini sangat mempengaruhi tingkat produksi para pengrajin tempe. Jumlah sampel dalam penelitian ini adalah sebanyak 50 orang pengrajin di Sunter Jakarta. Tujuan khusus dari penelitian ini untuk mengkaji dan menganalisis mengenai (1) pengaruh kenaikan harga kedelai terhadap perilaku pengrajin tempe, (2) pengaruh kenaikan harga terhadap strategi para pengrajin tempe (Kasus di Kelurahan Sunter, Jakarta Utara). Hasil penelitian menyimpulkan (1) terdapat pengaruh fluktuasi harga terhadap perilaku pengrajin tempe, (2) terdapat pengaruh fluktuasi harga terhadap strategi pengrajin tempe. Kata kunci: Perilaku, Strategi, Kedelai, Pengrajin Tempe]]>
<![CDATA[ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Vincensia Arinda, Sugi Suhartono]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie ]]>
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DOI: 10.46806/ja.v7i1.453
<![CDATA[Accounting information in the form of financial statements is expected to describe the actual condition of the company. Information such as profitability, tax avoidance, company value is one of the many information used in measuring company performance. The grand theories of this research are agency theory and signal theory.The population in this research are 9 manufacturing companies listed in Indonesia Stock Exchange 2011-2015, into a total of 45 samples of the company. Data analysis techniques used are pooling test, classical assumption test, descriptive statistical test, F-test, t-test, and coefficient determination of R square. And data obtained from www.idx.co.id and www.finance.yahoo.com. This research proven that there is enough evidence that profitability affects to tax avoidance, there is not enough evidence that profitability affects relevance to company value, there is sufficient evidence that tax avoidance affects to company value, and there is enough evidence that tax avoidance is a mediation between profitability and company value. Key words: Profitability, Tax Avoidance, Company Value]]>
