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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Value Added : Majalah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) AKRUAL: Jurnal Akuntansi Competitive Jurnal Akuntansi dan Keuangan Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Jurnal Akuntansi dan Governance Sustainable : Jurnal Akuntansi Review of Applied Accounting Research Journal of Public Accounting (JPA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Buletin Pengabdian
Nurcahyono Nurcahyono
Universitas Muhammadiyah Semarang
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java Nurcahyono, Nurcahyono; Sukesti, Fatmasari; Alwiyah, Alwiyah
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p193-203

Abstract

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards, external pressures, environmental uncertainty, internal control systems, and the quality of financial reports. The population of this study was accounting or finance staff who served in 48 SKPDs in the Central Java Provincial Government. The sampling technique used was simple random sampling, this sampling technique was chosen because the study population was homogeneous. Analysis of research data using the WarpPLS 7.0 application as well as used for hypothesis testing. The results show that competence, compliance with government accounting standards has a positive effect on the quality of financial reports, while external pressure has no effect and environmental uncertainty has a negative effect on the quality of financial reports. Internal control is able to strengthen the relationship between competency variables and compliance variables with the quality of financial reports and weaken the relationship between internal pressure variables and environmental uncertainty variables on the quality of local government financial reports. The implication of this research is that the quality of financial reports can be achieved when the work structure has good competence, complies with government accounting standards, is able to anticipate uncertainty and applies internal controls properly.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 Nurcahyono Nurcahyono; Ida Kristiana
MAKSIMUM Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.12-19

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on tax aggressiveness. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017 and the sample in this study amounted to 41 companies. Measurement of the CSR variable using dammy and based on the GRI 4.0 index, tax aggressiveness is measured by the Effective Tax Rate. The research method used in this study is multiple linear regression. The results of this study show that corporate social responsibility has a negative effect on tax aggressiveness.
Akuntabilitas Pengelolaan Dana Desa: Studi Kecamatan Losari Romy Dwi Putra; R. Ery Agung Santoso; Nurcahyono Nurcahyono
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.110-122

Abstract

The purpose of this study was to analyze the influence of the competence of village fund managers, internal control systems, community participation, the use of information technology on the accountability of village fund management. The sampling method used simple random sampling with a sample size of 50 village officials in villages throughout Losari District, Cirebon Regency. This study uses an analytical method with the Partial Least Square (PLS) approach using the WarpPLS software. The results showed that the competence of village fund managers, internal control systems, community participation had a positive effect on the accountability of village fund managers, while the use of information technology had a negative effect on the accountability of village fund management.
Pengaruh Operating Capacity, Sales Growth, Arus Kas dan Leverage Terhadap Financial Distress Siti Noviati Uswatun Khasanah; Fatmasari Sukesti; Nurcahyono Nurcahyono
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.102 KB) | DOI: 10.30651/stb.v1i2.10907

Abstract

This research was conducted the empirically prove the factors that influence Financial Distress by using the variables operating capacity, sales growth, cash flow, and leverage in transportation companies listed on the Indonesia Stock Exchange in 2015–2020. This type of research is quantitative research with sampling technique using purposive sampling method, namely the selection of samples with criteria determined by the researcher. The method used in this study uses multiple linear regression with the help of the SPSS version 25 program. The results in this study indicate that operating capacity has a positive effect on financial distress, which means that a low operating capacity value will cause financial distress. Sales growth and cash flow do not effect financial distress, which means the size of the value of sales growth and cash flow does not affect the occurrence of financial distress. Leverage has a positive effect on financial distress, which means that the high value of debt will cause financial distress.
The Effect of Tax Avoidance Practices, Earnings Management, Independent Commissioners, and Audit Committees on Company Value (Study on Property, Real Estate, and Building Construction Companies listed on the IDX for the period 2015-2019) Arif Setiawan; R.Ery Wibowo A.S; Nurcahyono Nurcahyono
Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Vol 3 No 2 (2021): Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna
Publisher : LPPM STIE Anindyaguna

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh penghindaran pajak, manajemen laba, komisaris independen, dan komite audit terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe penelitian kausal komparatif. Penelitian dilakukan pada perusahaan properti, real estate, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 dengan jumlah sampel sebanyak 185 sampel menggunakan metode purposive sampling. Metode pengumpulan data adalah studi dokumentasi dengan data sekunder diambil dari situs Bursa Efek Indonesia. Penelitian ini menggunakan teknik analisis regresi linier berganda. Penghindaran pajak dihitung dengan menggunakan rasio Cash Effective Tax Rate (CETR). Manajemen Laba diukur dengan menggunakan akrual diskresioner yang dihitung menggunakan metode modified Jones. Komisaris independen dihitung menggunakan presentase jumlah komisaris independen terhadap dewan komisaris. Komite Audit dihitung dengan jumlah anggota komite audit. Hasil penelitian ini menunjukkan bahwa penghindaran pajak, manajemen laba, komisaris independen, dan komite audit memiliki pengaruh positif terhadap nilai perusahaan. Rekomendasi untuk penelitian kedepannya untuk memperluas objek penelitian di luar perusahaan properti, real estate, dan konstruksi bangunan. Penelitian selanjutnya dapat menggunakan model perhitungan lain untuk variabel dependen dan variabel independen.
Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit Zezen Evia; R Ery Wibowo Santoso; Nurcahyono Nurcahyono
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.141-149

Abstract

This study aims to empirically prove the effect of work experience, independence, integrity and competence on audit quality. This study employs quantitative method with primary data derived from all auditors who work in Public Accountant Office at Semarang City selected with convenience sampling. The results show that work experience, independence, integrity, and competence partially have a significant positive effect on audit quality. Thus, Public Accounting Firms in improving audit quality must pay attention to audit experience, independence, integrity, and competence of an auditor.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak: Studi KPP Kota Semarang Nurcahyono Nurcahyono; Muhammad Subkhi; Hardiwinoto Hardiwinoto
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5092

Abstract

This study aims to determine the effect of tax socialization, fiscal service, tax awareness, and tax sanctions on obedience of personal taxes obligatory. This research was conducted at the East Semarang Primary Tax Office. The number of samples taken is 100 taxpayers. The sampling technique used is convienance Sampling or sampling based on convienance. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the tax socialization, fiscal service, tax awareness, and tax sanctions had a positive effect on obedience of personal taxes obligatory at East Semarang Primary Tax Office. The results showed that the tax socialization, fiscal service, tax awareness, and tax sanctions policy could increase taxpayer compliance at the East Semarang Primary Tax Office
Pengaruh Tax Avoidance, Manajemen Laba, Komisaris Independen, dan Komite Audit Nurcahyono Nurcahyono
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 2 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i2.1329

Abstract

The purpose of this study is to analyze and empirically prove the factors that affect firm value. This study uses a quantitative approach to the type of comparative causal research. The population of this research is property, real estate, and construction listed on the Indonesia Stock Exchange in 2015-2019 the sampling technique used is purposive sampling. Data analysis used multiple linear regression analysis. The results of this study indicate that tax avoidance and earnings management have a positive effect on firm value, this indicates that companies that engage in tax avoidance and earnings management display an ostensibly high profit, thus attracting many investors and the impact on the value of the company increases. Independent commissioners and audit committees have a positive effect on firm value, this indicates that the good corporate governance mechanism with independent commissioners and audit committees that play an effective role in the company will increase firm value.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal Diva Ivana; Hardiwinoto Hardiwinoto; Nurcahyono Nurcahyono
ASSET: Jurnal Manajemen dan Bisnis Vol 4, No 2 (2021): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v4i2.4356

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal. Jenis penelitian ini adalah penelitian kuantitatif. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria – kriteria yang telah ditentukan. Berdasarkan metode purposive sampling tersebut didapatkan sebanyak 80 sampel dari 35 kabupaten/kota provinsi Jawa Tengah dan 5 kabupaten/kota di DIY Yogyakarta. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis data diketahui pengujian hipotesis secara parsial PAD berpengaruh positif dan signifikan terhadap belanja modal, Dana Alokasi Umum berpengaruh tidak signifikan terhadap belanja modal, Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. secara simultan PAD, DAU, DAK berpengaruh positif dan signifikan terhadap belanja modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal
PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Yesica Videsia; R Ery WIbowo Agung; Nurcahyono Nurcahyono
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.612 KB) | DOI: 10.30595/raar.v2i1.12200

Abstract

This study aims to find empirical evidence about the effect of profitability, firm size, firm age, and audit opinion on the timeliness of submitting financial statements of manufacturing companies in the basic and chemical sub-sectors listed on the Indonesia Stock Exchange. The sample from this study used 30 manufacturing companies that were consistently listed on the Indonesia Stock Exchange for the period 2017 - 2019 which were taken using the purposive sampling method. Data collection in this study was carried out using the documentation method, which was done by downloading the company's annual financial information. Data analyzed by using logistic regression analysis. The results of the study identify that profitability, company size, company age, and audit opinion have a positive affect on the timeliness of submitting the company's financial statements.
Co-Authors Agung Prajanto Agus Suyanto Alwiyah Alwiyah Andwiani Sinarasri Arif Setiawan Asma' Hanifah Ayu Noviani Hanum Ayu Noviani Hanum Bambang Minarso, Bambang Bana Ahmad Gautama Betari Maharani Diva Ivana Dyah Nirmala Arum Janie erma handarsari Fatmasari Sukesti Hardiwinoto Hardiwinoto Helen Imelda Caroline Ida Kristiana Lany Christanty Lany Christanty Luluk Muhimatul Ifada Maria Chruzita Hartanto Muhammad Subkhi Nunung Ghoniyah Nur Khatik Nur Zakiya Anjany Pullah Nurrahman Nurrahman Olvina Nur Anisa Putri Adelia R Ery Wibowo A R Ery WIbowo Agung R Ery Wibowo Santoso R. Ery Agung Santoso R. Ery Wibowo A.S R.Ery Wibowo A.S Romy Dwi Putra Setia Iriyanto Siti Aminah Siti Noviati Uswatun Khasanah Stalis Norma Ethica Sukowiyono Sukowiyono Wawan Sadtyo Nugroho Wawan Sadtyo Nugroho Wikanastri Hersoelistyorini Yesica Videsia Zezen Evia