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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) BAKI (Berkala Akuntansi dan Keuangan Indonesia) DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business BJRA (Bongaya Journal of Research in Accounting) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal Jurnal Akuntansi Jurnal Manajemen Maranatha FINANSIA : Jurnal Akuntansi dan Perbankan Syariah BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Akuntansi Bisnis Performance : Jurnal Bisnis dan Akuntansi Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Telaah Bisnis Jurnal Akuntansi Keuangan dan Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

Ari Budi Kristanto

Universitas Kristen Satya Wacana

Author-ID : 300264

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Risiko Spesifik Perusahaan: Pentingkah Agresivitas Pajak Bagi Investor? Yunita Kurniawati; Ika Risda Yunisaningrum; Ari Budi Kristanto
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3073

This study aims to determine the effect of tax aggressiveness on firm-specific risk. The population used in this study were manufacturing companies and non-financial services companies listed on the Indonesian Stock Exchange in 2017. The method of sampling this study using purposive sampling with the criteria of non-financial manufacturing and service companies that have positive profits during 2017. Samples are used in this study were 315 companies. The analysis technique of this study uses the ordinary least squares (OLS). The results of this study indicate that tax aggressiveness proxied by the effective tax rate (ETR) does not influence firm-specific risk. The implications of the results of this study are useful for investors in making decisions for their investments not only focusing on ETR as the basis for consideration. Besides, management needs to man-age appropriate taxation policies to be applied to the company so that the company will continue to operate and survive into the future. DOI: https://doi.org/10.26905/afr.v2i1.3073

Pandemi COVID-19 dan Prediksi Kebangkrutan: Apakah Kondisi Keuangan Sebelum 2020 Berperan? Mikhael Andre Kurniawan; Kerinea Estetika Hariadi; Widya Oktarina Sulistyaningrum; Ari Budi Kristanto
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3193

This study aims to analyze the impact of the COVID-19 pandemic on the prediction of company bankruptcy in Indonesia, with financial conditions before 2020 (cash position and debt position) as moderating variables. Relationship between variables was tested using a logistic regression analysis model test with a moderation model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. A total of 169 samples were obtained using purposive sampling with the criteria: listed on the IDX in 2020, had financial information for 2019-2020, and the company reported information disclosure regarding the impact of the pandemic. The results show that companies with a high impact of the COVID-19 pandemic will be more predicted to go bankrupt, furthermore the cash position and debt ratio in 2019 have no moderating effect. Keywords: Bankruptcy, Liquidity, Leverage, Pandemic COVID-19

Analisis Faktor Keuangan dan Non Keuangan yang Berpengaruh pada Prediksi Peringkat Obligasi di Indonesia (Studi pada Perusahaan Non Keuangan yang Terdaftar di BEI dan di Daftar Peringkat PT Pefindo 2009-2011) Dewi Widowati; Yeterina Nugrahanti; Ari Budi Kristanto
Jurnal Manajemen Maranatha Vol. 13 No. 1 (2013)
Publisher : Universitas Kristen Maranatha

This study aims to determine the effect of profitabily, leverage, liquidity, solvability, PER, produktifity, secure, maturity and auditor reputation of bonds in the bond rating to non financial and no banking bond companies listed in IndonesiaStock Exchange and is registered in the ratings of bonds issued by PT.PEFINDO period 2009 to 2011. In this study the sample were 163 bonds. The sampling technique is determined using targeted sampling (purposive sampling), whereas themethod of analysis used factor analysis and logistic regression analysis. By using analysis factor variabel profitabily, leverage, liquidity, solvability, maturity and auditor reputation is a factor can be used to predict bond rating. Logistic regressionis employed to see the effect of profitabily, leverage, liquidity, and auditor reputation to the prediction of bond rating. While the solvability and maturity does not affect the prediction of bond.Keywords: bond rating, profitabily, leverage, liquidity, solvability, PER,productifity, secure, maturity and auditor reputation

Dampak Implementasi XBRL terhadap Risiko Informasi Yuna Adhi Pamungkas; Ari Budi Kristanto
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to determine the impact of the implementation of XBRL on information risk for corporate financial reporting. The population in this study were all manufacturing companies listed on the IDX from 2012 to 2017. The samples in this study were obtained by purposive sampling method with the criteria (1) Manufacturing companies listed on the IDX in 2012 to 2017 (2) Having complete research data. The sample used in this study amounted to 84 companies registered in IDX in 2012 to 2017. Data analysis technique used multiple regression analysis to see the effect of XBRL implementation on information risk with company size and leverage as control variables. The results of this study indicate that the implementation of XBRL has a significant negative effect on information risk; Firm size and corporate action have a significant positive effect on information risk and leverage has a significant negative effect on information risk. Financial reports that use XBRL will reduce information risk so it can help stakeholders to make a good quality business decisions.

Can Social Capital Play a Role in the Impact of Tax Complexity on Tax Compliance? Ari Budi Kristanto
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.253

This study aims to examine the effect of tax complexity based on taxes and test the moderating effect of social capital. This study uses secondary data in the form of the Tax Complexity Index report, the results of the research on the level of tax effort, and the State Prosperity Index. The population in this study are countries around the world, with a sample of 84 countries. This research is a quantitative study using the Medium Regression Analysis test. The results of this study indicate that tax complexity does not affect tax comments. However, when taxes are accounted for with complexity, it appears that the tax is becoming stronger. Based on the research results, the government is expected to take advantage of substantial social capital to focus on designing tax policies that can encourage people to exemplify each other to comply with taxes.

Pengambilan Keputusan Bebasis Informasi Non Keuangan Pada UKM Sherliana Dewi; Ari Budi Kristanto
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 2 No 2 (2019): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v2i2.718

ABSTRAK Penelitian ini melihat pada pola pengambilan keputusan yang dilakukan oeh UKM yang cenderung menggunakan insting bisnis. Penelitian ini bertujuan untuk mendeskripsikan bagaimana pengambilan keputusan berbasis informasi non keuangan pada suatu usaha yang mempengaruhi keberhasilan usahanya. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus pada perusahaan manufaktur CV. PKS di Wonosobo. Pengumpulan data dilakukan dengan teknik wawancara kepada pihak pimpinan perusahaan. Hasil dari penelitian ini menunjukan bahwa CV. PKS cenderung menggunakan insting bisnis dalam pengambilan keputusannya sehingga berdampak pada bisnis yang masih memiliki resiko ketidakpastian. Bahkan ketika informasi keuangan disajikan untuk menjadi dasar pemilihan alternatif pengambilan keputusan, pengelola perusahaan tetap menggunakan insting bisnisnya daripada informasi keuangan. Kata Kunci: Pengambilan Keputusan, Informasi non Keuangan, UKM.

Laba Komprehenif vs Laba Bersih: Manakah yang Lebih Relevan? Ayu Fina Karimatussofiah; Ari Budi Kristanto
Perspektif Akuntansi Vol 1 No 1 (2018)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk menganalisis apakah relevansi nilai relatif laba komprehensif lebih besar dari relevansi nilai relatif laba bersih. Pelaporan laba komprehensif diatur dalam PSAK 1 revisi 2009 sebagai konsekuensi penerapan IFRS ke dalam PSAK. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan selama tahun 2011-2016. Sampel penelitian dipilih dengan menggunakan kriteria khusus, yaitu perusahaan yang melaporkan laporan keuangannya secara lengkap setiap 31 Desember, serta perusahaan yang menyediakan data lain yang dibutuhkan dalam penelitian. Populasi penelitian ini adalah perusahaan dalam industri manufaktur di Bursa Efek Indonesia pada tahun 2011-2016, dengan sampel sebanyak 50 perusahaan. Hasil dari penelitian ini menunjukkan baik laba bersih maupun laba komprehensif memiliki pengaruh positif dan signifikan terhadap harga saham perusahaan, sehingga keduanya memiliki relevansi nilai relatif di luar variabel kontrol (Return on Equity, Book Value per Share, dan ukuran perusahaan). Hasil lainya adalah relevansi nilai relatif laba komprehensif lebih besar dari relevansi nilai relatif laba bersih.

Analisis Cost-Benefit Penerapan PSAK Berbasis IFRS Yoko Karundeng; Ari Budi Kristanto
Perspektif Akuntansi Vol 4 No 2 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Tujuan dari konvergensi IFRS adalah untuk meningkatkan kualitas informasi akuntansi laporan keuangan. Namun, dibutuhkan upaya (cost) untuk mengimplementasikan PSAK terbaru yang sudah sesuai dengan IFRS. Selain cost, diharapkan manfaat (benefit) yang diperoleh lebih besar. Penelitian ini bertujuan untuk menganalisis cost-benefit yang timbul akibat penerapan PSAK berbsasis IFRS. Perusahaaan-perusahaan publik yang terdaftar di Bursa Efek Indonesia pada tahun 2015 dan 2016 merupakan objek penelitian ini. Sampel penelitian dipilih menggunakan metode purposive sampling dengan kriteria yang telah ditentukan. Pengukuran cost menggunakan bobot skor berdasarkan kategori perubahan akibat penggunaan PSAK yang baru, seperti pengakuan ulang, pengukuran ulang atau klasifikasi ulang. Sedangkan manfaat dari penggunaan IFRS diukur oleh relevansi nilai yang diproksikan oleh koefisien determinasi fungsi regresi pada model harga (price model). Selanjutnya berdasarkan analisis cost-benefit ratio, diperoleh hasil bahwa secara umum benefit penerapan PSAK berbasis IFRS di Indonesia lebih tinggi dari costnya. Hanya sebagian kecil kelompok perusahaan yang ditemukan bahwa cost penerapan PSAK tidak sebanding dengan benefitnya.

Aplikasi Capital Asset Pricing Model dalam Evaluasi Kelayakan Investasi Daerah Harijono Harijono; Ari Budi Kristanto; Apriani Dorkas Rambu Atahau
Perspektif Akuntansi Vol 4 No 1 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Otonomi daerah mendorong pemerintah daerah untuk berinvestasi sebagai salah satu sarana meningkatkan pertumbuhan ekonomi daerah. Dalam rangka mengevaluasi keputusan investasi daerah perlu dilakukan analisis penganggaran modal. Capital Asset Pricing Model adalah metode perhitungan biaya modal dalam analisis investasi yang digunakan secara luas di dunia usaha. Penelitian ini bertujuan mengkaji aplikasi CAPM dalam keputusan investasi daerah. Dengan menggunakan data sekunder dari laporan keuangan dan laporan auditor hipotetis selama periode 2012-2017, hasil penelitian menunjukkan bahwa CAPM dapat digunakan dalam pengambilan keputusan inevstasi daerah. Dengan demikian, analisis kelayakan investasi pemerintah daerah dapat menggunakan CAPM karena CAPM sebagai alat evaluasi akan memberikan obyektifitas penliaian yang diperlukan agar keputusan investasi yang diambil menjadi tepat.

Prediksi Kebangkrutan: Dapatkah Kecakapan Manajerial Mampu Mengantisipasi Dampak Pandemi Covid-19? Veronica Rasmi Febrianty Siahaan; Ari Budi Kristanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3366

The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the marketâ€™s purchasing power, and brings risk to the businessesâ€™ sustainability. The purposes of this research are to examine whether the impact COVID-19 pandemic had a positive effect on prediction bankruptcy and to examine the effect of historical managerial ability in anticipating pandemic impact toward bankruptcy prediction. This is a quantitative research which uses secondary data, namely financial information and content of information disclosure report of manufacturing companies. The research sample are 67 manufacturing companies. Sample based on purposive sampling with criterias that manufacturing companies are listed on Indonesia Exchange Stock and have complete data on research variables. The measurement of the impact COVID-19 pandemic uses composite score, then bankruptcy prediction uses Altman Z-Score, and managerial ability score uses DEA. This research uses binary logistic regression and moderated regression analyze to test the hypothesis. The research proves that more serious impact COVID-19 pandemic on company is the more predictable the company will go bankrupt. Other results show that historical managerial ability cannot weaken impact COVID-19 pandemic on prediction bankruptcy. Keywords: impact COVID-19 pandemic, bankruptcy prediction, managerial ability

Co-Authors Acropolis Gemilang Mada Ngara Ledewara Adinda Elsinta Damayanti Aditya Satya Yudharma Andika, Tomy Andreas Mardani Anindya Yunita Kartika Putri Anisah Kusuma Dewi Apriani Dorkas Rambu Atahau Aprina Nugrahesthy Sulistya Hapsari Ardy . Atmaja, Teofilus Banni Ayu Fina Karimatussofiah Caecilia Dita Purwanti Christian Alessandro Noreen Christian Alessandro Noreen Christina Kusumadewi Devi, Ikhyana Dewi Widowati Dewi, Anisah Kusuma Dewi, Septiana Kusuma Emelia Aprodaid Marwa Febrita, Restiana Eka Febriyanto, Dwi Panggah Feisy Christina Puteri Geby Febiola Lenggu Gilang Sadita Harijono Harijono Ika Risda Yunisaningrum Ina Dian Permata Intiyas Utami Itasari, Rachmadani Nur Joshua Jordan Mamesah Karinea Hariadi Kerinea Estetika Hariadi Kevin Marshal Mark Kevin Mulyono Teguh Krismona Krismona Laras Novitasari Marcelina Novenda Gissela Anggari Mardani, Andreas Margareta Dewi Perbawaningsih Maria Rio Rita Maria Theresia Irlene Mark, Kevin Marshal Mikhael Andre Kurniawan Muhammad Zainul Abidin, Muhammad Zainul Nelphy Bryan Abrahams Nelphy Bryan Abrahams, Nelphy Bryan Ni Luh Putu Chandrika Nugraha, Royanul Ocsa Nugraha Saian Paskah Ika Nugroho Pinata, Tabita Aszola Priscilla Intan Dwi Kriswidiyanti Priska Tandi Gala Putri, Dhea Safira Rahayu Widati Restiyanti Restiyanti Restiyanti Restiyanti Riskin Hidayat Salma Faundria Nagari Seviana, Amalia Aida Sherliana Dewi Soegiono, Like Supatmi Syarendra, Jessica Dhea Theresia Woro Damayanti Utomo, Mohamad Nur Vanesali, Laurensia Vania Clarensia Budiono Veronica Rasmi Febrianty Siahaan Viliona Viliona Viliona Viliona Vina Elfreda Vitalia Thesa Pramaishella Widya Oktarina Sulistyaningrum Widya Oktarina Sulistyaningrum Yeterina Widi Nugrahanti Yokhebed Widhianingtyas Yoko Karundeng Yuna Adhi Pamungkas Yunita Kurniawati Zefanya Lisnarossa Damahendra

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