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All Journal Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Abdi Psikonomi FAIR : Financial and Accounting Indonesian Research Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Jurnal pengembangan pendidikan akuntansi dan keuangan
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA BANK KONVENSIONAL DENGAN BANK SYARIAH Putri, Eskasari; Dharma, Arief Budhi
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2734

Abstract

This study aimed to compare the financial performance betweenConventional Bank and Islamic Bank measured by the ratio of CAR, NPL, ROA, ROE, and LDR at Conventional Bank and Islamic Banking is still under the name of one company that went public in the year 2011 to 2013.This research is a quantitative descriptive. The data usedfrom the form of annual financial statements of banks sampled in the study period of 3 years. While the sample is determined by purposive sampling method to obtain 14 banks, consisting of 7 Conventional Bank and 7 Islamic Bank. Types of data used are secondary data obtained from www.bi.go.id. The analytical method used is different test parametric paired sample T-test, based on two different types of tests used in this study stated that the results obtained CAR ratio between Conventional Bankand Islamic Bank there is a difference, but not significant, while the NPL ratio, ROA, ROE, and LDR has a significant difference. Keywords: CAR, NPL, ROA, ROE, LDR
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) Putri, Eskasari; Purbasari, Heppy; Handayani, Meiga Trisna; Ulynnuha, Ovi Itsnaini
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5733

Abstract

This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.
THE EFFECT OF CSR DISCLOSURE, CORPORATE GOVERNANCE MECHANISM, AUDITOR INDEPENDENCE, AUDITOR QUALITY, AND FIRM SIZE ON EARNING MANAGEMENT Wahyono, Wahyono; Novianto, Andrian Nur; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9339

Abstract

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management
The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) Fatchan Achyani; Lovita Lovita; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17578

Abstract

The condition of a company must experience ups and downs that cause instability, so that conditions are different from one company to another. To attract investors and creditors as users of financial information, companies must be careful in financial reporting where companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. Indicators of good corporate governance here consist of managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research is manufacturing companies in Indonesia during the 2017-2019 period which are listed on the Indonesia Stock Exchange (BEI). The results of this study indicate that independent commissioners and capital intensity have an influence on accounting conservatism.
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA BANK KONVENSIONAL DENGAN BANK SYARIAH Eskasari Putri; Arief Budhi Dharma
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2734

Abstract

This study aimed to compare the financial performance betweenConventional Bank and Islamic Bank measured by the ratio of CAR, NPL, ROA, ROE, and LDR at Conventional Bank and Islamic Banking is still under the name of one company that went public in the year 2011 to 2013.This research is a quantitative descriptive. The data usedfrom the form of annual financial statements of banks sampled in the study period of 3 years. While the sample is determined by purposive sampling method to obtain 14 banks, consisting of 7 Conventional Bank and 7 Islamic Bank. Types of data used are secondary data obtained from www.bi.go.id. The analytical method used is different test parametric paired sample T-test, based on two different types of tests used in this study stated that the results obtained CAR ratio between Conventional Bankand Islamic Bank there is a difference, but not significant, while the NPL ratio, ROA, ROE, and LDR has a significant difference. Keywords: CAR, NPL, ROA, ROE, LDR
The Effect of CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Auditor Quality, and Firm Size on Earning Management Wahyono Wahyono; Andrian Nur Novianto; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9339

Abstract

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) Eskasari Putri; Heppy Purbasari; Meiga Trisna Handayani; Ovi Itsnaini Ulynnuha
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5733

Abstract

This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure Rina Trisnawati; Safari Dwi Wardati; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17783

Abstract

Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure.Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation.Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure.Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure.Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company.Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Eny Kusumawati; Ika Putri Yuliantoro; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14646

Abstract

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies  basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting
The Influence of Liquidity, Leverage, Profitability and Business Risk on the Dividend Policy of Manufacturing Companies listed on the IDX Eskasari Putri; Bunga Naifa Ardiningrum; Nursiam Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17251

Abstract

Dividend policy concern the issue of the use of profits that are the right of sharelohders, these profits can be divided as dividends or held for reinvestment. This study aims to determine the effect of liquiditu, leverage, profitability, and business risk on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study are manufacturing companies totaling 116 companies. The sampling technique used was purposive sampling so as to obtain as many as 40 samples of companies in rhe food and beverage sub-sector manufacturing companies. The data collection method used s documentary data, with data in the form of financial reports obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the result of the analysis, it shows that partially liquidity and profitability have a significant negative effect on dividend policy, while leverage and business risk have a significant positive effect on dividend policy in manufacturing companies on Indonesia Stock Exchange for the 2016-2019 period.
Co-Authors Aflit Nuryulia Praswati Alfian Wulandari Almas Dhiya Hadinata Andrian Nur Novianto Anisah Fitriyani Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Erma Setiawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fuad Hudaya Fatchan Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Lovita Lovita Luki Eko Wahyudi Lutfi Ardhani Mahameru Rosy Rochmatullah Meiga Trisna Handayani Mohammed Almashhadani Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Noer Indach Purwanti Noer Sasongko Novianto, Andrian Nur Nursiam Nursiam Octavia Rosa Indriana Octavia Rosa Indriana Oktavia Anggi Ariyani Ovi Itsnaini Ulynnuha Raghad Almashhadani Rina Trisnawati Rofi Dian Pratama Safari Dwi Wardati Salma Badriyah Sara Kadhim Yousif Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah W., Wahyono Wahyono Wahyono Wahyono Wahyono Wayan Novitasari Yuli Tri Cahyono