Article Per Year (5 Year)
p-Index From 2019 - 2024
1.94
P-Index
This Author published in this journals
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
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
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Akuntansi Indonesia

 1 
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern Edy Suprianto; Ramadhani Rizal Rinardi
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): 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.11.2.112-120

Abstract

Abstract             The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange. The sample was selected by purposive sampling method, in order to obtain 1002 observations (company/year). Data were analyzed using logistic regression analysis model. Based on the results of the analysis, it can be concluded that only the variables of previous year's audit opinion and opinion shopping have an effect on going concern audit opinion. While the variables of financial statement disclosure, debt default, and company size have no effect on going concern audit opinion. This indicates that it is important for the company to pay attention to the previous audit opinion to be able to obtain a going concern opinion from the auditor. Keywords: disclosure of financial statements, debt default, size of the company, audit opinion in the previous year, opinion shopping, going concern audit opinion Abstrak            Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi opini audit going concern. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel dipilih dengan metode purposive sampling, sehingga diperoleh 1002 observasi (perusahaan/tahun). Data dianalisis dengan menggunakan model analisis regresi logistic. Berdasarkan hasil analisis dapat disimpulkan bahwa hanya variable Opini audit tahun sebelumnya dan Opinion Shopping yang berpengaruh terhadap opini audit going concern. Sedangkan variable disclosure laporan keuangan, debt default, dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern. Hal ini mengindikasikan bahwa penting bagi perusahaan untuk memperhatikan opini audit sebelumnya untuk dapat memperoleh opini going concern dari auditor.  Kata kunci: disclosure laporan keuangan, debt default, ukuran perusahaan, opini audit tahun sebelumnya, opinion shopping, opini audit going concern.
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