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All Journal ETIKONOMI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Liquidity: Jurnal Riset Akuntansi dan Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL CITRA WIDYA EDUKASI Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat
Suratno Suratno
Universitas Pancasila
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Determinants Analysis of Turnaround: Empirical Study on Manufacturing Company Registered in Indonesia Stock Exchange Suratno Suratno; Roza Fitriawati; Syahril Djadang
ETIKONOMI Vol 16, No 1 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.111 KB) | DOI: 10.15408/etk.v16i1.4796

Abstract

This study examines the corporate turnaround which occurred in the company experiencing financial distress listing on the stock exchanges of Indonesia from 2010 to 2015. The purpose of this study is to prove the influence of company size, free assets, expenses retrenchment to corporarte turnaround. Company size, free assets, and expenses retrenchment moderated by CEO turnover. While Company Size, free assets and expenses retrenchment moderated by independent audit committee. The sample used in this study is 21 companies after going through the sampling process purposive sampling. The research method in this research is using logistic regression and moderated regreression analisys (MRA). The result shows the size of the company and free assets significant positive effect on the turnaround. Expenses retrenchment does not affect the turnaround process. CEO Turnover does not have a significant influence on the process of turnaround. Independent Audit Committee only affect or reinforce the results for the size of the company and free asset in conducting corporate turnaround, while at the expense retrenchment does not have a significant influence.DOI: 10.15408/etk.v16i1.4796
Trust Sebagai Pemoderasi Atas Anteseden Terhadap Voluntary Tax Compliance Studi Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Depok Cimanggis Sri Mulatsih; Suratno Suratno; Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.26

Abstract

The aim of this research is to know the effect of the demographic factors (age, education, the gross income, economic condision and taxpayer religiouity), self assessment system, and consultation Account Representative toward voluntary tax compliance and also to know trust in authorities is a variable that moderate the effect of the demographic factors, self assessment system, and consultation Account Representative against the voluntary tax compliance in Depok Cimanggis Small Tax Office. The Data were obtained by using quetionnaires to 100 respondents in Depok Cimanggis Small Tax Office. Data analysis using multiple regression analysis and Moderated Regression Analysis with an absolute difference test approach. The result showed that the demographic factors, and self assessment system had significant influence on voluntary tax compliance. Meanwhile, consultation Account Representative didn’t have influence toward voluntary tax compliance in Depok Cimanggis Small Tax Office. Trust in authorities moderates the influence of self assessment system toward voluntary tax compliance, but it doesn’t moderate the influence of the demographic factors and consultation Account Representative toward voluntary tax compliance in Depok Cimanggis Small Tax Office.
Analisis Determinasi Penyerapan Anggaran Dengan Perencanaan Anggaran dan Politik Anggaran Sebagai Pemoderasi Titin Delia; Syahril Djaddang; Suratno; JMV. Mulyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.77

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penyerapan anggaran dengan perencanaan anggaran dan politik anggaran sebagai variabel pemoderasi pada satker Badan Penelitian dan Pengembangan Kesehatan. Jenis penelitian yang dilakukan adalah asosiatif yang bersifat kausal dengan metode survei. Populasi dalam penelitian ini adalah tim pengelola keuangan di 16 satker Badan Litbangkes. Sampel dalam penelitian ini diperoleh sebanyak 94 dengan pemilihan sampel secara purposive sampling. Data diolah dengan menggunakan analisis regresi berganda dan uji residual. Hasil penelitian ini membuktikan bahwa kompetensi sumberdaya manusia, proses pengadaan barang dan jasa, dan komitmen organisasi secara parsial berpengaruh signifikan terhadap penyerapan anggaran di satker Badan Litbangkes. Perencanaan anggaran dan politik anggaran yang merupakan variabel moderating dapat memperkuat hubungan antara kompetensi sumberdaya manusia dan komitmen organisasi terhadap penyerapan anggaran, namun perencanaan anggaran dan politik anggaran tidak dapat memperkuat hubungan antara proses pengadaan barang dan jasa terhadap penyerapan anggaran
MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN KORELASINYA TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Gilang Darmawang, SE., M.Ak.; Suratno Suratno; Muhammad Yusuf
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.142 KB) | DOI: 10.35137/jabk.v6i2.283

Abstract

This study aims to identify, analyze, demonstrate and test the mechanisms of good corporate governance, audit quality, the size of the company and its correlation on the value of the company with earnings management as an intervening variable in manufacturing companies and consumer goods industry sectors listed on the Indonesia Stock Exchange period 2011-2015. This study uses secondary data to see and obtain data from the Indonesia Stock Exchange. The research method in this research is by using Path Analysis with two substructures. The results show that good corporate governance partially no effect on earnings management, audit quality has influence but not significant to earnings management, the size of the company has a significant influence on earnings management, good corporate governance with significant influence on the value of the company, audit quality has an impact and significantly to the value of the company, company size has no significant effect on firm value. The tests are based on a confidence level of 95%, and an error rate of 5%.
DETERMINAN FAKTOR FUNDAMENTAL DAN NON-FUNDAMENTAL TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN FREE CASH FLOW SEBAGAI VARIABEL INTERVENING Dwi Meyliani Riswanti; Suratno Suratno; Chairul Anwar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.5082

Abstract

ABSTRAKPenelitian ini untuk menguji pengaruh current ratio, debt to equity ratio, inflasi dan suku bunga terhadap earnings response coefficient dengan free cash flow sebagai variabel intervening pada perusahaan sub sektor makanan dan minuman di BEI periode 2011–2017. Sampel diperoleh sebanyak 12 perusahaan yang terdaftar di BEI. Metode analisis data menggunakan analisis jalur (path analysis). Hasil analisis menunjukan bahwa secara simultan jalur sub struktur 1 menghasilkan bahwa variabel current ratio, debt to equity ratio, inflasi dan suku bunga berpengaruh terhadap free cash flow. Secara parsial current ratio berpengaruh negatif terhadap free cash flow. Analisis jalur sub struktur 2 menunjukan debt to equity ratio berpengaruh positif dan suku bunga berpengaruh negatif terhadap earnings response coefficient. Namun variabel current ratio, debt to equity ratio, inflasi, suku bunga, free cash flow secara simultan tidak berpengaruh terhadap earnings response coefficient. Hal ini mengindikasikan bahwa dalam kinerja keuangan sebaiknya investor mempertimbangkan faktor akuntansi fundamental secara keseluruhan sebagai prediktor dalam mempengaruhi keputusan investasi.ABSTRACTThis study examines the effect of the current ratio, debt to equity ratio, inflation and interest rates on the earnings response coefficient with free cash flow as an intervening variable in the Food and Beverage Sub-Sector Companies on the Indonesia Stock Exchange for the period 2011–2017. The sample obtained is 12 companies listed on the Indonesian Stock Exchange. BEI. Methods of data analysis using path analysis (path analysis). The results of the analysis show that the sub-structure path 1 simultaneously results in that the variables current ratio, debt to equity ratio, inflation and interest rates have a significant effect on free cash flow. Partially, the current ratio has a negative effect on free cash flow. The analysis of path sub structure 2 shows that the debt to equity ratio has a positive and significant effect and interest rates have a significant negative effect on the earnings response coefficient. However, the variables current ratio, debt to equity ratio, inflation, interest rates, free cash flow simultaneously have no effect on the earnings response coefficient. This indicates that in terms of financial performance, investors should consider fundamental accounting factors as a predictor in influencing investment decisions.
Pengaruh Independensi, Kompetensi, dan Obyektivitas Auditor Internal terhadap Kualitas Hasil Pemeriksaan (Studi Empiris pada Inspektorat Provinsi DKI Jakarta) Muhamad Sobar; Suratno .; M Yusuf
JURNAL CITRA WIDYA EDUKASI Vol 10 No 3 (2018): JCWE Edisi Desember 2018
Publisher : Politeknik Kelapa Sawit Citra Widya Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.139 KB)

Abstract

This study aimed to examine the effect of independence, competence and objectivity internal auditor of the quality of examination on Inspectorate of Jakarta Province. Variable of internal auditor independence elaborated into two indicators, ie the auditor independence in fact and auditor independence in attitude and appearance (independence in appearance). Variable of competence elaborated into three indicators, ie attitude, knowledge and skill. Variable of objectivity elaborated into three indicators, ie the auditor neutrality, accuracy and consistency of the auditor attitude in the assignment and the auditor attitude to avoid conflict of interest. Variable of quality of examination result elaborated into two indicators, ie the quality of reporting and the quality of follow-up examination. The population in this study is an internal auditor at the Inspectorate of Jakarta Province who occupying Specific Functional Job consisting of auditor and Supervision Affairs of Regional Government (P2UPD). The method used in this research is multiple linear regression. The result of this study indicate that partial independence does not significantly affect the quality of examination result, competence and objectivity while significantly influence the quality of examination result. The result also showed that the independence, competence and objectivity simultaneously affect positive and significant impact on the quality of the examination result.
REGULASI PEMERINTAH SEBAGAI PEMODERASI ATAS PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DANA BOS Riana Yuningsih; Suratno; Endang Etty Merwati; Darmansyah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.711 KB) | DOI: 10.56127/jaman.v2i2.172

Abstract

Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh variabel kualitas laporan keuangan dana BOS dengan Regulasi Pemerintah sebagai pemoderasi. Populasi dari penelitian ini adalah Sekolah Menengah Kejuruan Negeri (SMKN) yang menerima dana BOS di Lingkungan Dinas Pendidikan Provinsi DKI Jakarta dan jumlah sampel dari penelitian ini adalah 73 sekolah jenjang SMK Negeri. Analisis untuk menguji data dan hipotesis dilakukan dengan menggunakan Moderated Regresi Analysis (MRA) dengan program SPSS versi 26. Hasil penelitian ini adalah sebagai berikut. Pertama, Sistem Informasi Akuntansi berpengaruh dan signifikan terhadap Kualitas Laporan Keuangan dana BOS. Kedua, Sistem Pengendalian Internal berpengaruh dan signifikan terhadap Kualitas Laporan Keuangan dana BOS. Ketiga, Kompetensi SDM tidak berpengaruh dan tidak signifikan terhadap Kualitas Laporan Keuangan dana BOS. Keempat, Regulasi Pemerintah dalam Sistem Informasi Akuntansi tidak berpengaruh dan tidak signifikan terhadap Kualitas Laporan Keuangan dana BOS. Kelima Regulasi Pemerintah dalam Sistem Pengendalian Internal berpengaruh dan signifikan. Keenam, Regulasi Pemerintah dalam Kompetensi SDM tidak berpengaruh dan tidak signifikan terhadap Kualitas Laporan Keuangan dana BOS.
MENELISIK PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS MELALUI SEBUAH LITERATUR REVIEW Abdul Kohar; Suratno Suratno; Tri Widyastuti; Nurmala Ahmar; Zulkifli Zulkifli
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.4742

Abstract

ABSTRAKPenelitian ini memiliki tujuan untuk menelaah penelitian-penelitian terdahulu mengenai pengaruh ukuran perusahaan terhadap luasnya pengungkapan aset biologis pada perusahaan agrikultur di Indonesia. Pada peneltian ini, literatur yang digunakan untuk proses penelaahan diperoleh dari berbagai database dan tersedia naskahnya. Diperoleh 15 artikel yang sesuai dengan kriteria yang telah ditentukan sehingga artikel dapat ditelaah lebih lanjut. Hasil penelitian pada studi ini menunjukkan bahwa pengungkapan aset biologis menjadi bentuk konfirmasi atas tanggung jawab perusahaan yang berukuran besar. Oleh karena itu perusahaan yang berukuran besar memiliki jangkauan koneksi lebih luas perlu melakukan pengungkapan aset biologis secara terperinci untuk menjamin keandalan laporan keuangannya.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.
Relevansi Teori Fraud Hexagon dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan Sektor Perbankan Selvi Fouziah; Suratno Suratno; Syahril Djaddang
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.213 KB) | DOI: 10.35837/subs.v6i1.1525

Abstract

This research aims to analyze the relevance  of fraud hexagon theory against  fraudulent financial statement. The population in this study was all banks listed on the Indonesia Stock Exchange (IDX) in 2015-2019. While the sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques. The study used multiple linear regression methods with the SPSS 25 analysis tool. The results showed that the relevant factors in detecting fraud in financial statements consisted of financial stability, managerial ownership, and state owned entreprise. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting the possibility of fraud in banking financial statements.
Kepemilikan Manajerial, Kepemilikan Institusi dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Peran Integrated Reporting Sebagai Pemoderasi Yudi Wahyudin; Suratno Suratno; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.127 KB) | DOI: 10.35838/jrap.2020.007.02.15

Abstract

ABSTRACT The purpose of this study is to obtain empirical evidence of the influence of Good Corporate Governance towards Firm Value and after being moderated by the quality of Integrated Reporting. The sample in this study consisted of 95 financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The analysis technique uses Partial Least Square. The results and findings of the study show that Managerial Ownership and Independent Commissioners do not have affect towards Firm Value, while Institutional Ownership have affect towards Firm Value. Meanwhile, Managerial Ownership and Institutional Ownership do not have affect towards Firm Value after being moderated by Integrated Reporting. Meanwhile Independent Commissioners have a significant effect on Company Value after being moderated by Integrated Reporting. ABSTRAK Tujuan dalam penelitian ini untuk mendapatkan bukti empiris pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan setelah dimoderasi oleh kualitas Integrated Reporting. Sampel dalam penelitian ini terdiri dari 95 laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Teknik analisis menggunakan Partial Least Square. Hasil dan temuan penelitian menunjukkan bahwa Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Kepemilikan Institusi berpengaruh terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Manajerial dan Kepemilikan Institusi tidak berpengaruh terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. Sedangkan Komisaris Independen berpengaruh signifikan terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. JEL Classification : M41, G32
Co-Authors Abdul Kohar Ady Kurnia Munggaran Chairul Anwar Darmansyah DARMANSYAH . Djaddang, Syahril Dwi Meyliani Riswanti Endang Etty Merwati Gilang Darmawang, SE., M.Ak. Henni Andriani Syahril JMV Mulyadi M Yusuf M. ARDIANSYAH SYAM Monang Nixon Haposan Tampubolon Monang Tampubolon Muhamad Sobar Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Nurmala Ahmar Riana Yuningsih Riki Sumarsyah Roza Fitriawati Sailendra Sailendra Selvi Fouziah Sri Mulatsih Suyanto Suyanto Syahril Djadang Titin Delia Tri Widyastuti Yudi Wahyudin Zulkifli Zulkifli