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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Good Corporate Governance Terhadap Konservatisme Akuntansi Dyah Novitasari; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4545

Abstract

This study aims to empirically examine the effect of Good Corporate Governance on accounting conservatism. The population of this study is a publicly listed company on the Indonesia Stock Exchange(IDX) which is in the property and real estate sector in the period 2017-2019. The research sample was determined using the purposive sampling method which resulted in a research sample of 90 observations. The data analysis technique used in this research is multiple linear regression analysis. The test results show that the independent board of directors and commissioners have no effect on accounting conservatism. While the audit committee has a significant effect on accounting conservatism.
Faktor-Faktor yang Mempengaruhi Risiko Sistematis Saham dengan Good Corporate Governance Sebagai Variabel Moderasi Veni Vionita; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4339

Abstract

This study aims to examine the factors that influence the systematic risk of stocks with good corporate governance as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses quantitative methods with secondary data in the form of complete company financial statements. The research sample amounted to 19 LQ45 companies which were analyzed using purposive sampling technique. The analysis method uses Partial Least Square (PLS) analysis, with the help of WarpPLS 7.0 software. The results show that liquidity has a positive and significant effect on stock systematic risk, leverage has a negative and insignificant effect on stock systematic risk, profitability has a negative and significant effect on stock systematic risk, growth has a negative and significant effect on stock systematic risk, good corporate governance is not able to moderate the effect of liquidity, leverage, profitability, growth on stock systematic risk.
Pengaruh Karakteristik Dewan Direksi, Karakteristik Komite Audit, dan Manajemen Risiko Terhadap Kinerja Perusahaan Angelina Putri Faradea; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4341

Abstract

This study aims to examine the effect of the characteristics of the board of directors, the characteristics of the audit committee, and risk management on firm performance. The dependent variable in this study is the firm performance as measured using Tobin's Q. The independent variables in this study are CEO tenure, CEO duality, size of the board of directors, frequency of board of directors meetings, independent board of directors, gender diversity of the board of directors, size of audit committee, frequency of audit committee meetings, independent audit committee, and risk management. The control variables in this study are firm size, leverage, and profitability. The population in this study consists of mining sector companies listed on the IDX. Samples were taken for the years 2017-2021 and collected by purposive sampling method. The total sample of this research is 11 companies. The test was carried out using a partial least square (PLS) approach using WarpPLS 8.0 software. The results of the analysis show that the CEO tenure and the frequency of board of directors meetings have a negative and significant effect on firm performance. The audit committee size and audit committee meeting frequency variables have a positive and significant impact on firm performance. Meanwhile, the CEO duality, the size of the board of directors, the independent board of directors, the gender diversity of the board of directors, the independent audit committee, and risk management have no effect on the firm performance.
Pendampingan Penyusunan Laporan Keuangan, Perpajakan Pada Semua Sekolah Muhammadiyah di Kabupaten Gresik Suwarno Suwarno; Mu’minatus Sholikah; Umaimah Umaimah
Jurnal Pengabdian Manajemen Vol 1 No 1 (2021): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v1i1.3036

Abstract

ABSTRACT The purpose of this service program is to provide knowledge and skills to schools so that they are able to prepare financial reports according to generally accepted accounting principles and are able to report tax obligations in accordance with applicable regulations. This activity was attended by 140 Muhammadiyah schools throughout Gresik Regency. The results obtained are that the school has obtained a decree ratifying the permit for the establishment of Muhammadiyah Charity Business from the Muhammadiyah Central Executive, the school has registered NPWP as the center to fulfill tax obligations, and the school has started to build an accounting system to produce school financial reports in accordance with accepted accounting General principles
Pengaruh Good Coorporate Governance dan Enterprise Risk Management terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdarftar di BEI Tahun 2020-2021 Putri Nur Halizah; Suwarno Suwarno
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5115

Abstract

This study aims to examine the effect of Good Corporate Governance and Enterprise Risk Management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. using 350 samples of financial statements. This test uses the Smart PLS analysis tool. The results of the analysis show that management ownership and audit committee affect firm value, while institutional ownership, independent commissioners and ERM have no effect on firm value. Keywords: Managerial Ownership; Institutional Ownership; Independent Commissioner; Audit Committee; ERM; Firm Value
Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi Ferlika Putri Susanto; Suwarno Suwarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9317

Abstract

The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with the estimation of foreordained factors. The populace incorporates all assembling organizations with purposive testing technique. Using the boostrapping method and the T-test, the research findings were evaluated. The outcomes showed that administrative possession and free chiefs affect bookkeeping traditionalism. While the review council and capital force impact review traditionalism. It is clear from the findings that they are consistent with several previous studies and that not all actors have a significant impact on accounting conservatism. Keywords: Accounting conservatism, Managerial ownership, Independent commissioner, Audit quality, Capital intensity
Pengaruh Konservatisme Akuntansi, Struktur Modal, Investment Oportunity Set (IOS) Terhadap Kualitas Laba Mashita Suryani; Suwarno Suwarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9359

Abstract

Organizations positively need great benefit quality to draw in financial backers and partners. Quality benefits can give quality data and decrease insight unsettling influences, so they can give a precise evaluation of organization execution. A few variables can impact profit quality, including bookkeeping traditionalism, capital construction, and speculation opportunity sets. Subsequently, this exploration means to audit whether these variables impact income quality. This exploration technique utilizes a quantitative methodology including 4 insurance agency, 15 non-bank monetary organizations, and 35 financial organizations. Of the 35 financial organizations, 25 of them recorded positive benefits for four back to back years. 25 businesses were the total number of samples observed over the course of a year. In this way, the all out perception information gathered more than four years is 100. The information got was broke down with a few tests utilizing SPSS. The exploration results show that bookkeeping traditionalism variables can reinforce profit quality. Capital construction factors play a part in adjusting hazard and return. The quality of earnings data can be improved by using the investment opportunity set factor. In light of the outcomes, it is presumed that bookkeeping traditionalism, capital design and the assortment of venture open doors affect profit quality. Keywords: Earnings quality, Accounting conservatism, Capital structure, Investment opportunity set
Pengaruh Growth Opportunity, Corporate Social Responsibility, dan Bonus Plan Terhadap Konservatisme Akuntansi Fardilla Helena Violita; Suwarno Suwarno
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.2006

Abstract

This research aims to test and analyze the influence of growth opportunities, corporate social responsibility, and bonus plans on accounting conservatism. This type of research is quantitative using secondary data. The population used in this research was all manufacturing companies listed on the Indonesia Stock Exchange during the 3 year period 2020-2022, totaling 226 companies, using a purposive sampling technique to produce 175 research samples. This research was tested using SmartPLS 4.0.9.4 using descriptive data analysis, discriminant validity test, coefficient of determination (R2), effect size (F2), path coefficient, and hypothesis testing. The results of the research hypotesis show that (1) growth opportunity has asignificant effect on accounting conservatism, (2) corporate social responsibility has no significant effect on accounting conservatism, and (3) bonus plans have a significant effect on accounting conservatism
Co-Authors Angelina Putri Faradea Ara Faridah Nur Sausan Aska Devian Siti Aminah Dyah Novitasari Fardilla Helena Violita Ferlika Putri Susanto Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mu’minatus Sholikah Nur Afni Hidayahti Putri Nur Halizah Rieke Rahmalia Siti Nur Haliza Suwandi, S. Syaiful Syaiful Tumirin Umaimah Umaimah Veni Vionita Wenti Krishnawati