Article Per Year (5 Year)
p-Index From 2019 - 2024
3.533
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Syntax Literate : Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Nomicpedia: Journal of Economics and Business Innovation
Made Dudy Satyawan
Universitas Negeri Surabaya
Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Analisis Faktor-Faktor Yang Mempengaruhi Timeliness Laporan Keuangan Noveri Anjarwati; Made Dudy Satyawan
Jurnal Akuntansi Vol 11 No 1 (2022): AKUNESA (September 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n1.p91-100

Abstract

Penelitian ini bertujuan untuk menguji pengaruh jumlah komite audit, frekuensi pertemuan komite audit, ukuran perusahaan, profitabilitas, dan leverage terhadap timeliness laporan keuangan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013 hingga 2017 sebagai objek penelitian. Sampel dipilih dengan metode purposive sampling sehingga didapatkan sebanyak 76 data sampel dengan unit analisis sebanyak 380 data sampel selama lima tahun periode penelitian. Berdasarkan uji regresi logistik dengan perangkat lunak SPSS, hasil yang diperoleh yaitu frekuensi pertemuan komite audit, ukuran perusahaan, dan profitabilitas menghasilkan pengaruh positif pada timeliness laporan keuangan, sedangkan variabel independen lainnya tidak berpengaruh terhadaptimeliness yaitu jumlah komite audit dan leverage.
PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA Belya Dwi Puteri; Made Dudy Satyawan
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.124-137

Abstract

The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Laporan Keuangan Pemerintah Daerah 2016-2018 Bella Rosalina Afriani; Made Dudy Satyawan
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p195-204

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh dari akuntabilitas kinerja, tipe pemerintahan dan opini auditor terhadap terjadinya audit delay pada sektor pemerintahan. Teknik pengambilan sampel menggunakan purposive sampling yang terdiri dari seluruh kabupaten dan kota di Indonesia 2016-2018 dengan jumlah sampel 151 pemerintah daerah. Penelitian ini menunjukkan bahwa secara keseluruhan ditemukan adanya pengaruh terhadap terjadinya audit delay. Namun secara parsial hanya variabel opini yang tidak menunjukkan pengaruhnya terhadap audit delay.
DETERMINANTS OF AUDIT REPORT LAG IN STATE-OWNED ENTERPRISES Vindi Septatiara; Made Dudy Satyawan Satyawan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.20-36

Abstract

Problems related to delays in the publication of financial reports from year to year are still found in several companies listed on the Indonesia Stock Exchange (IDX). This research aims to determine the determinants or influences of profitability, financial distress, public accounting firm reputation, and audit opinion on audit report lag. The population used in this study are State-Owned Enterprises (SOE) companies listed on the IDX for the 2012-2021 period. The sampling technique used was purposive sampling and the research analysis used multiple linear regression analysis. The conclusions of data testing using SPSS version 23 show that profitability and financial distress affect audit report lag, in contrast the public accounting firm reputation and audit opinion does not affect audit report lag.
Pengaruh Kualitas Audit, Audit Tenure, Profitabilitas Terhadap OAGC Diah Novita Sari; Made Dudy Satyawan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.607 KB) | DOI: 10.36418/syntax-literate.v7i6.8153

Abstract

Opini Audit Going Concern adalah opini auditor mengenai keraguan kelangsungan usaha suatu perusahaan dimana penerapannya mengacu pada SA 570 tentang kelangsungan usaha. Dimana hal tersebut bermanfaat bagi perusahaan dan investor sebagai bentuk early warning. Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Audit, Audit Tenure dan Profitabilitas terhadap Opini Audit Going Concern. Data penelitian ini berasal dari perusahaan sector aneka industry (non-cylicals) yang terdaftar di BEI pada tahun 2016-2020, Teknik pengumpulan data menggunakan dokumentasi dan studi kepustakaan. Penelitian ini memiliki sample sejumlah 105 yang ditentukan berdasarkan teknik purposive sampling. Penelitian ini termasuk dalam penelitian kuantitatif dengan menggunakan metode analisis descriptive dan analisis regresi logistic. Hasil penelitian menunjukkan bahwa kualitas audit yang diproksikan dengan AIS(auditor industry specialization) tidak mempengaruhi opini audit going concern dan audit tenure yang diproksikan dengan lama keterikatan antara KAP dan klien tidak mempengaruhi opini audit going concern. Sedangkan profitabilitas yang diproksikan dengan NPR (Net Profit Ratio) mempengaruhi opini audit going concern.
Pendampingan Pemanfaatan Media Sosial atau E-Commerce dalam Upaya Pengenalan Produk dan Peningkatan Penjualan Made Dudy Satyawan; Ni Nyoman Alit Triani; Merlyana Dwinda Yanthi; Loggar Bhilawa; Aisyahturrahmi Aisyahturrahmi
Abimanyu : Jornal of Community Engagement Vol 4 No 2 (2023): August 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n2.p46-52

Abstract

The era of digitalization affects business behavior, not only business actors whose business models change from conventional methods to the use of information technology but also the behavior of consumers who shop through social media platforms or e-commerce. Service partners who are SMEs business actors and BUMDes management bodies in villages in Bojonegoro Regency, East Java, have problems introducing their businesses and products or services. Conventional methods sacrifice marketing costs that are not small and have the potential to fail, as well as the capital spent on shop rentals. The increasing number of mobile and internet users in Indonesia is an opportunity to expand the market and marketing of products or services owned by service partners. Utilization of Social Media or E-Commerce is an effort to introduce products and increase sales of partner businesses. The service implementation methods include the creation of a product catalog, selection, and training on the use of social media or e-commerce
Pengenalan Manajemen Investasi dan Pasar Modal Bagi Masyarakat Migran Indonesia Di Malaysia Loggar Bhilawa, SE, Ak, M.Si, CA; Hariyati Hariyati; Made Dudy Satyawan; Bayu Rama Laksono
Abimanyu : Jornal of Community Engagement Vol 5 No 1 (2024): February 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v5n1.p50-55

Abstract

The purpose of this service activity is to provide education and assistance to the community, especially Indonesians residing in Malaysia, on the importance of investing part of their income and provide educational training on one form of investment, namely the capital market. This means that upon returning from overseas, PMI can become entrepreneurs and develop the family economy independently. Even if the capital obtained is sufficient, without family encouragement and sufficient financial management skills, it will not encourage migrant workers not to return to migrate. The skills to build a business by looking at potential, opportunities, capital, management, and good prospects will be very much needed for PMI in the homeland. Strong financial planning and adequate management skills make obstacles in development for the long term in terms of finance optimally mitigated. The specific target through this mentoring and training is that each partner will be able to know the importance of investing compared to saving, change the paradigm of saving society to investment society, and become an individual investor to increase the wealth and economy of the partner's family in the future. The methods that will be used in achieving these goals are tutorials, training on the introduction of the capital market, as well as training and mentoring on how to trade stocks, choose stocks, determine good and bad stocks, stock trading strategies, and maintain the psychological stability of an individual investor. Keywords: investment, capital market, mentoring, PMI, Malaysia
Co-Authors Adesia Gifara Sinekti Aisyahturrahmi Aisyahturrahmi Aisyaturrahmi Ambar Kusumaningsih Asti Wardani Ayu Dewi Shinta Bayu Rama Laksono Bella Rosalina Afriani Belya Dwi Puteri Cantika Sari Siregar Dewi Prastiwi Dewi Susanti Diah Novita Sari Gangga Izza Fahera Ghusti Ayu Criestiant Rolihlahla Halil Paino Hariyati Hariyati Hariyati Khusna Khusna Lintang Nahdya Putri Lintang Nahdya Putri, Lintang Nahdya Lintang Venusita Loggar Bhilawa Loggar Bhilawa, SE, Ak, M.Si, CA Mariana Mayta Ayu Wardhani Merlyana Dwinda Yanthi Merlyana Dwinda Yanthi Mohamad Alfi Amrulloh Ni Luh Putu Kartika Sari Ni Nyoman Alit Triani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noveri Anjarwati Nur Marfi'ah Nur Maulidah Pujiono Pujiono ROHMAWATI KUSUMANINGTIAS Trisnadevy, Dini Mauli Umy Anisari Khulsum Umy Anisari Khulsum, Umy Anisari Vindi Septatiara