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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Keuangan dan Perbankan Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis JPPI (Jurnal Penelitian Pendidikan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat IIJSE

Edy Suprianto

Universitas Islam Sultan Agung, Semarang, Indonesia

Author-ID : 2913508

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 16 Documents Claim Missing Document

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Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable Edy Suprianto; Suwarno Suwarno; Henny Murtini; Rahmawati Rahmawati; Dyah Sawitri
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

Karakteristik Eksekutif, Intensitas Modal & Tax Avoidance Edy Suprianto; Ummul Aqida
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.11-18

This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018. This study uses a quantitative approach. The study includes 28 companies LQ45 listed in Indonesia Stock Exchange within the period 2016-2018. The results showed that the executive characteristics does not affect of tax avoidance, the capital intensity of the positive effect on tax avoidance, executive characteristics positive effect on capital intensity and executives characteristics positive effect on tax avoidance through the capital intensity as an intervening variable.Keywords: Tax Avoidance, Executive characteristics, Capital intensity.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI DITINJAU DARI GENDER DAN STATUS AKREDITASI PROGRAM STUDI Edy Suprianto; Mifkhatun Nikmahi
Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.2.1.17-25

The purpose of this research to analyze the influence of career motivation, motivational qualities, economic motivation, motivation degree, the motivation to follow Certification Exam Certified Public Accountants, the cost of education and a long interest in the education of accounting students to follow the Accounting Profession. Population in this research that students majoring in accounting at a private college in Semarang, purposive sampling technique used for sample retrieval and obtained a sample of 50 respondents, the data analysis techniques used multiple linear regression. These results indicate that the economic motivation, motivation and motivation to follow quality Certification Exam Certified Public Accountants significantly influence accounting students’ interest to follow Accounting Profession. Career motivation, degree of motivation, education costs and length of education did not significantly affect student interest in accounting to follow the Accounting Profession. Other results showed that no significant differences in student interest in accounting to follow the Accounting Profession in terms of gender, and there is also no significant difference in student interest in accounting to follow the Accounting Profession in terms of accreditation status

ANALISIS PENGARUH CAR, NPL, LDR, DAN BOPO TERHADAP PROFITABILITAS (ROE) PADA BANK UMUM SYARIAH (Studi Kasus Pada Bank Umum Syariah di BEI 2008 – 2012) Rida Hermina; Edy Suprianto
Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.3.2.129-142

The banking sector is one of the important sectors in the Indonesian economy , because banking is one of the depository financial institution that espouses the main function to raise funds from the public and mobilize communities by channeling funds back to the community in the form of utilization of funds or investment activities. Advantages of banking can be influenced by many factors, including the presence and absence of lending capita, while some factors that inhibit banking profit is the presence of bad loans and poor management performance.From the background is exactly the author tries to analyze the effect of CAR, NPL, LDR, and BOPO to profitability (ROE) in Islamic banks, because the existence of Islamic banking in Indonesia is increasing. The current study was conducted quantitative kind, it is there is a causal relationship, to test the profitability ( ROE ) as a measure of thedependent variable with the independent variables are CAR, NPL, LDR, and BOPO. There are 6 samples contained Islamic banks are routinely reported on the Stock Exchange ‘s financial statements for 5 consecutive years since 2008 to 2012 it is Bank Muamalat , Bank Syariah Mandiri, Bank BNI Syariah, Bank Mega Syariah, Bank BRI Syariah and Bank Syariah Bukopin. The test with SPSS, the normality test analysis technique, the classical assumption test , multiple linear regression, partial test ( t test ), and test the coefficient of determination (adjusted R2 ). This study shows that the results of the independent factors affecting the profitability ( ROE ) is the ratio of BOPO, which is the level of performance due to the existence of his company management BOPO considered capable and efficient inincreasing bank profits. While the CAR (capital), LDR (loan), and NPL (non-performing loans) has no effect because the ratio of the numbers of the three smaller proven and covered by another larger factor .

PENINGKATAN KINERJA PEMERINTAH DAERAH MELALUI E-GOVERNANCE BERBASIS SUMBER DAYA MANUSIA STRATEGIK (STUDI KASUS DI PEMERINTAH KABUPATEN DEMAK) Edy Suprianto
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.1.12-23

This research tries to analyze the performance effectiveness and efficiency of Demak district government through the implementation of good governance with the support of information technology and human resource management strategic. This research tries to incorporate research conducted by Edy (2013) on the effect of good governance, information technology and strategic human resource management on the performance of local governments in Demak and Edy (2014) on the effects of commitment, executive capability, financial and legislativesupport to information technology. The population of this research is the entire work unit region (SKPD) in Demak as many as 28 SKPDs with the unit of analysis of the head of SKPD as policy maker. Samples are selected by using census method so that all SKPDs have the opportunity to be selected as sample. The analysis is administered byusing qualitative analysis method of FGD (Focus Group Discussion) and in-depth interviews, secondary data analysis, and literature. It also uses quantitative analysis with PLS analysis tools. From 28 SKPDs in Demak district government, only 10 SKPDs that can be interviewed and 60 samples who answered the questionnaire. Based on the hypotheses test results, it is concluded that good governance, information technology and strategic human resource management positively influence the performance of local governments. The research by Edy (2014) on the effects of commitment, executive, financial and legislative support for information technology also positively influence the performance of government.

Pengaruh Non Performing Financing (NPF) Terhadap Profitabilitas Bank Syariah di Indonesia Edy Suprianto; Hendry Setiawan; Dedi Rusdi
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.110871

This study examines the effect of NPF on the profitability of Islamic banks in Indonesia. The research population is the whole of the research object to be examined. The population of this study is all Islamic commercial banks for the 2014-2018 period registered with Bank Indonesia. The sample was selected by purposive sampling method. The results of this study indicate that NPF has a negative effect on the profitability of Islamic banks in Indonesia.Keywords: NPF, Profitability, and Syari’ah Bank.

Hubungan Laba Konservatisma dengan Neraca Konservatisma Kiryanto Kiryanto; Edy Suprianto
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.56

This research hypothesizes and finds that: the first, earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portofolios of firms with lower price-to-book ratios than in portofolios of firms with higher price-to-book ratios. Second, there is the negative association between earnings conservatism and the price-to-book ratios.

Accrual earning management and future performance: Evidence from family firm in Indonesia Edy Suprianto; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art4

The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded). The total sample used in this study as many as 918 firm-years or observations. Model by Kaznik (1999) model was used as an earning management proxy because it better than the other models. We suggest that the average value of the firms family future performance (CFOt+1 and NIt+1) is greater than non-family firms. We also show that accrual earnings management in Indonesia is more efficiency than opportunistic. Accrual earning management which conducted by Family Firms is more efficient than Non-Family Firms. Finally, auditor in family firms will increase future performance.

MANAJEMEN LABA DI INDONESIA: STUDI SEBUAH BIBLIOGRAPI Edy Suprianto; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

This research tries to describe the development of earnings management research in Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in Java island. Samples obtained from 1999 to 2016 obtained 67 articles discussing earnings management. We classify this article based on the research topics, methods and models used by the researchers. The results obtained are most of the articles on earnings management in Indonesia published in Jurnal Akuntansi Keuangan Indonesia (JAKI) and Jurnal Akuntansi dan Keuangan(JAK). Antecedent topics of earnings management is a topic that is widely studied. Analytical method and accrual modified Jones model is the most popular model used because this model is considered the most appropriate to measure the accrual of earnings management compared to other models.

Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi Edy Suprianto; Septian Harryoga
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Framework for the Development of Accounting Education Research which ispromulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. Tikollah et al. (2006) found that the degree of accounting knowledge is increased by emotional intelligence and students’ self-confidence. This study tries to evaluate the effect of emotional intelligence, study behavior, and culture to the degree of accounting knowledge that is moderated by self confidence. The research population is all of the students in Semarang. While the samples were collected using purposive sampling method. There are two criteria tochoose the samples; which are (1) student from the accounting department in sixth until eighth semester, and (2) the students in Sultan Agung Islamic University, Diponegoro University and Semarang State University. Based on these criteria, the samples are counted by 96 students. The result revealed that emotional intelligence and study behavior has a significant positive effect to the degree of accounting knowledge. Culture does not have a significant effect to the the degree of accounting knowledge. Moreover, the research could not provide evidence that self-confidence is a moderating variable to increase degree of accounting knowledge.

Co-Authors Ahmad salim Dedi Rusdi Dedi Rusdi Dedi Rusdi, SE,MSi,Akt Doddy Setiawan Doddy Setiawan Dyah Sawitri Hendry Setiawan Henny Murtini Kiryanto - Lifza Priyangga Putra Mifkhatun Nikmahi Rahmawati Rahmawati Ramadhani Rizal Rinardi Rida Hermina Septian Harryoga Suwarno Suwarno Ummul Aqida Zaenal Alim Adiwijaya

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