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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Akuntansi Politala The Indonesian Journal of Accounting Research Jurnal Impresi Indonesia
Triyono Triyono
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Meminimalisasi Penggelapan Pajak Melalui Optimalisasi Kesadaran Perilaku Wajib Pajak Dengan Pendekatan Theory Of Planned Behavior Aditiyanto Ekaputra; Triyono Triyono; Fatchan Achyani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1979.7 KB) | DOI: 10.37676/ekombis.v10i1.1761

Abstract

Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan oleh perilaku dari wajib pajak yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak menggunakan pendekatan Theory of planned behavior. Metode yang digunakan dalam penyusunan artikel ini adalah pendekatan studi pustaka atau studi literatur. Pencarian jurnal tersebut dilakukan melalui database elektronik Google Scholar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai dengan topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni persepsi wajib pajak atas ketidakadilan, adanya tarif pajak yang tinggi, dan belum adanya pengalaman dalam pemeriksaan pajak serta adanya tingkat pendapatan yang besar akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.
PENGARUH KINERJA KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Anis Mafiroh; Triyono Triyono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1956

Abstract

Financial distress is the financial difficulties experienced by a company before the company become bankruptcy. The prediction of financial distress is necessary to anticipate a company into bankruptcy. While the company showed the signal will be bankruptcy, show the parties concerned such as managers, investors, and business owners will soon take a decision anticipated for bankcruptcy. Financial ratios in this study using indicators such as leverage ratio, liquidity ratios, activity ratios, profitability ratios, independent board and audit committee competence on a predicted occurrence of Financial distress.The population in this study was all manufacturing companies listed in Indonesia stock exchange and continuosly published financial statement in the periode 2011-2014. The sample is determined by purposive sampling technique and used of 79 companies as samples. This analysis used logistic regression analysis. The result of this research showed that the leverage ratio and the ratio of activity affect the prediction of the occurrence of financial distress, while liquidity ratios, profitability ratios, independent board, and the competence of the audit committee do not affect the prediction of financial distress.
THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono Triyono; Fatchan Achyani; Mufti Arief Arfiansyah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

Abstract

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.
The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable Triyono Triyono; Dwi Ariyani; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17579

Abstract

This study aims analyzed the effect of Fiscal Decentralization and Foreign Direct Investment (FDI) on regional income inequality and examined the role of economic growth in the relationship of independent variables with income inequality in Indonesia. The analytical tool used path analysis (Path Analysis). The sample 34 provinces in Indonesia from 2015-2019. The results showed (1) fiscal decentralization has a significant negative effect on economic growth in Indonesia in 2015-2019. (2) FDI has a significant positive effect on economic growth. (3) Fiscal decentralization has a significant positive effect on income inequality. (4) FDI didn’t effect on income inequality. (5) Economic growth has a significant positive effect on income inequality. (6) Economic growth isn’t able to mediate fiscal decentralization on regional income inequality. (7) Economic growth is able to mediate FDI on regional income inequality.
The Influence of Profitability, Assets Structure, Firm Size, Business Risk, Sales Growth, and Dividend Policy on Capital Structure Triyono Triyono; Anindita Kusumastuti; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9340

Abstract

The aim of the research is to find out the influence of profitability, asset structure, company size, business risk, sales growth, and dividend policy to the capital structure of manufacturing companies listed on the IDX. The research sample was determined by purposive sampling method based on the criteria of manufacturing companies that were registered for three consecutive years and distributed dividends at least once. 117 have been selected as sample. This study uses multiple linear regression models. In this study it can be concluded that Profitability (ROA), Company Size (UP), Business Risk (RISK), Sales Growth (PP) affect to the Capital Structure (DER). Asset Structure (SA) and Dividend Policy (DPR) do not affect to the Capital Structure (DER).
Hubungan Kandungan Informasi Arus Kas, Komponen Arus Kas dan Laba Akuntansi dengan Harga atau Return Saham Triyono Triyono; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.37

Abstract

The Indonesian Institute of Accountants (IAI) published the Statement of Financial Accounting Standard (PSAK) No. 2, “Statement of Cash Flows” requires companies to publish the statement of cash flows beginning from January 1, 1995. The objective of the study is to examine the association of information content of total cash flows, components of cash flows, and accounting income with stock prices or stock returns. Another  objective of the study is to compare the predictive power of between of total cash flows and accounting income with their relation to stock prices or stock returns.As much as 54 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. Data from audited financial statements were taken from Indo-exchange files. The statistics method used to test hypotheses is a linear multiple regression. Two models were considered: levels and return models. The multicollinearity test shows that there is no association between independent variables in the regression models, indicating multicollinearity is a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem. Results from diagnostic tests suggest that regression models used in this study are unbiased.The empirical results indicate that disaggregation of total cash flows into their components as required by PSAK No.2 are significantly associated with stock prices in the levels model. This means that the accounting authority has correctly mandated the publication statement of cash flows. In contrast, the results of the study indicate that total cash flows, components of cash flows, and accounting income are not associated with stock returns in the return model.
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model Serenandika Devita Milania; Triyono Triyono
Jurnal Impresi Indonesia Vol. 1 No. 3 (2022): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v1i3.31

Abstract

Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik perusahaan dengan pengelola perusahaan. Tujuan dari laporan keuangan adalah untuk memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas perusahaan yang bermanfaat bagi investor dan pengguna laporan keuangan. Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh financial stability, change in auditor, effective monitoring, change in director, dan arrogance terhadap terjadinya kecurangan laporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Metode: Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang dijadikan sebagai sampel penelitian ini. Metode yang digunakan dalam pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dan diperoleh sebanyak 35 perusahaan dalam kurun waktu 3 tahun dan didapat sebanyak 105 total laporan keuangan perusahaan. Hipotesis penelitian diuji menggunakan analisis regresi logistik dengan software SPSS. Hasil: Hasil penelitian menunjukkan bahwa terdapat satu variabel yaitu financial stability berpengaruh terhadap kecurangan laporan keuangan. Sementara keempat variabel lainnya yaitu change in auditor, change in director, effective monitoring dan arrogance tidak berpengaruh terhadap kecurangan laporan keuangan. Kesimpulan: Penelitian ini dapat disimpulkan bahwa variabel financial stability berpengaruh terhadap kecurangan laporan keuangan. Untuk variabel lainnya yaitu change in auditor, effective monitoring, change in director dan arrogance tidak berpengaruh terhadap kecurangan laporan keuangan.
A Pendeteksian Financial Statement Fraud menggunakan Fraud Pentagon Pada Perusahaan Pertambangan Terdaftar Di BEI Tahun 2018-2020 Dian catur hidayat; Triyono Triyono
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.77 KB) | DOI: 10.34128/jra.v5i1.124

Abstract

Financial statement fraud is the fraud that is carried out by displaying financial statements that are not by actual events. The reason for doing financial statement fraud is to make stockholders believe that the performance of the company is satisfactory. In facilitating its actions, it can be done by presenting annual financial statements that are better than the original, such as increasing profits and reducing debt. The purpose of this study is to identify opportunities for financial statement fraud to occur using the fraud pentagon model theory developed by Crowe Howarth in 2012. In the fraud Pentagon model, there are five main variable elements, namely pressure, opportunity, rationalization, ability, and arrogance. The population and sample in this study use annual reports from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data used is secondary data by obtaining it from the company's official website and the Indonesia Stock Exchange (IDX) website. Through the purposive sampling method, 32 companies were selected as samples. The multiple regression analysis methods was chosen to analyze the data assisted by the SPSS 21 program. The results of this study indicate that the ineffective monitoring variable as measured by the comparison of the board of commissioners influences on financial statement fraud. Meanwhile, other variables such as financial target, external pressure, nature of industry, Rationalization, Capability, and Arrogance do not affect on financial statement fraud.
Co-Authors Aditiyanto Ekaputra Anindita Kusumastuti Dwi Ariyani Fatchan Achyani Indarti Diah Palupi Jogiyanto Hartono Mufti Arief Arfiansyah Noer Sasongko Triyono Triyono Triyono Triyono Triyono Triyono