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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN Business, Economics and Entrepreneurship RATIO: Reviu Akuntansi Kontemporer Indonesia Akuntansi Bisnis & Manajemen (ABM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research JISHUM Jurnal Ilmu Sosial dan Humaniora
Suryo Budi Santoso
Universitas Muhammadiyah Purwokerto
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : RATIO: Reviu Akuntansi Kontemporer Indonesia

 1 
Pengaruh Proporsi Komisaris Independen, Profitability, Leverage Dan Ukuran Perusahaan Terhadap Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Sub Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2015-2019) Herlina Herlina; Ira hapsari; Suryo Budi Santoso; Siti Nur Azizah
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10369

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh proporsi komisaris independen, profitability, leverage dan ukuran perusahaan terhadap intellectual capital disclosure sebagai variabel dependen. Sampel dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen dan leverage tidak berpengaruh terhadap intellectual capital disclosure, sedangkan profitability dan ukuran perusahaan berpengaruh positif terhadap intellectual capital disclosure.  This study aims to empirically prove the effect of independent commissioners proportion, profitability, leverage and company size on intellectual capital disclosure. Samples in this study were determined using a purposive sampling method on food and beverage companies listed in the Indonesia Stock Exchange during 2015-2019 periods. The data analysis technique was using multiple linear regression analysis. The result of this study showed that both independent commissioners proportion and leverage have no effect on intellectual capital disclosure, while both profitability and company size have a positive effects on intellectual capital disclosure. 
Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta) Tiar Rizky Abdillah; Edi Joko Setyadi; Suryo Budi Santoso; Rina Mudjiyanti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7972

Abstract

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.
Pengaruh Kebijakan Hutang, Arus Kas Bebas, Likuiditas Dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan ( Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Ganut Muharromi; Slamet Eko Budi Santoso; Suryo Budi Santoso; Bima Cinintya Pratama
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10371

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kebijakan hutang, arus kas bebas, likuiditas dan pertumbuhan penjualan terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di BEI pada periode 2016-2019. Variabel independen dalam penelitian ini adalah kebijakan hutang, arus kas bebas, likuiditas dan pertumbuhan penjualan sedangkan variabel dependen adalah kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan pertambangan di BEI pada periode 2016-2019. Teknik pengumpulan data yang digunakan adalah purposive sampling, sedangkan sampel yang diperoleh sebanyak 72 yang sesuai kriteria. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, uji analisis regresi berganda dan uji hipotesis statistik. Berdasarkan hasil menunjukkan bahwa variabel arus kas bebas berpengaruh positif terhadap kinerja keuangan, sedangkan veriabel kebijakan hutang, likuiditas dan pertumbuhan penjualan tidak berpengaruh terhadap kinerja keuangan.  The purpose of this study was to determine the effect of independent the effect of debt policy, free cash flow, liquidity, and sales growth on financial perfomance in mining companies listed on the IDX in the 2016-2019 period. The independent variable in this study is the debt policy, free cash flow, liquidity, and sales growth, while the dependent variable is financial perfomance. The population in this study were mining companies on the IDX in the 2016-2019 period. The data collection technique used was purposive sampling, while the samples obtained were 72 that fit the criteria. The data analysis technique used in this research is descriptive statistics, classical assumption test, multiple regression analysis test, statistical hypothesis test. Based on the results show that the independent free cash flow has a positive effect on financial perfomance and than variabel debt policy, liquidity and sales growth have no effect on financial perfomance.
Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018) Lulu Mardhiyah Sayekti; Suryo Budi Santoso
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7973

Abstract

The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.
Co-Authors Ainul Faizah Zahroh Ana Fauziah Pangestuti Ayu Andini Caesara Insan Juniar Dwi Winarni Edi Joko Setyadi Elza Devi Wiranti Ernawati Ernawati Eti Yustika Hartono Fara Rizqy Salsabila Febyh Ai Nurhasanah Fika Febrianti Friska Puji Rahayu Fyna Maulina Ganut Muharromi Hadi Pramono Hardian Rifanza Hardiyanto Wibowo Herlina Herlina Herni Justiana Astuti Ira Hapsari Ira Sagita Iwan Fakhruddin Lulu Mardhiyah Sayekti Muhamad Malikul Adil Muhammad Fadhil Maulana Muhammad Ilhan Manzis Muizz Doni Kurniawan Novi Sofwatunnisa Novianti Purnama Sari Nur Isna Inayati Pratama, Bima Cinintya Raka Dwi Pangestu Rina Mudjiyanti Sandra Dewi Silvia Mutiara Prihanta Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Tiar Rizky Abdillah Tukhfatul Aeny Utari Setia Pratiwi Widi Boerdan