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All Journal Jurnal Akuntansi dan Ekonomika SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Community Engagement Project (Concept)
Androni Susanto
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia Androni Susanto; Veronica
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.551

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.
Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pemilihan Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Androni Susanto
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6074

Abstract

This study aimed to test the relative effect of corporate governance and firm characteristics in making client auditor choice in companies listed in the Indonesia Stock Exchange (IDX). Variables used in this study are independence of board of directors, board size, audit committee size, institutional ownership, foreign ownership, sponsor ownership, government ownership, ownership concentration, firm complexity, industry classification, firm risk, company size, leverage, and profitability. Samples from this study using the companies listed on the Indonesia Stock Exchange and were selected using purposive sampling method. The data used in this study are the financial statements of each company published (www.idx.co.id). The data have been obtained will be tested with binary logistic regression. Program of Statistical Product and Service Solutions (SPSS) were used in this study research. The results of this study indicate that the board size, audit committee size, institutional ownership, foreign ownership, ownership concentration, firm complexity, industry classification, company size, and profitability has positive significant impact on auditor choice. On the other hand, this study indicate that independence of board of directors and firm risk has negative significant impact on auditor choice. The other variables in this study like sponsor ownership, government ownership, and leverage has no significant impact on auditor choice.
Kegiatan Penyuluhan Sadar Hukum Sejak Dini di Sekolah Globe National Plus II Batam Erna Wati; Androni Susanto; Jillian Veronica Wisely; Evelyn Juviani; Elita Elita; Angelin Alienta
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6994

Abstract

Sadar hukum sejak dini merupakan salah satu penyuluhan yang dilakukan di sekolah Globe National Plus II Batam dengan tujuan untuk meningkatkan kesadaran hukum bagi anak sekolah, khususnya pada jenjang SMA. Penyuluhan ini penting dilaksanakan berdasarkan hasil pengamatan bahwa masih banyak siswa/i yang membawa kendaraan bermotor tanpa mematuhi peraturan yang ada. Penyuluhan ini dilakukan secara daring dengan mengulas teori pemahaman hukum, serta pentingnya kesadaran hukum dari lingkungan keluarga meluas hingga lingkungan bernegara. Alhasil dari penyuluhan tersebut siswa/i memiliki pemahaman akan pentingnya kesadaran hukum sejak dini sebagai bekal untuk menjadi warga negara yang baik di masa depan.
Keterbukaan Dan Kebersamaan Dalam Menindaki Bullying Dan Hate Speech Di Kalangan Remaja Androni Susanto; Erna wati; Aurel Priscilla Cuandra; Caesar Dharmawan; Gandi Gandi; Gary Gary; Justin Justin
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6988

Abstract

Bullying dan hate speech merupakan tindakan buruk yang dilakukan oleh seseorang atau sekelompok orang kepada orang lain berupa tindakan fisik maupun verbal yang bersifat ofensif terhadap perasaan maupun fisik korban. Di zaman milenial ini, tentunya kita sering mendengar terjadinya bullying maupun penggunaan hate speech dalam sosial media maupun berita. Tentunya tindakan ini akan berdampak secara psikologis dan mental bagi korban maupun pelaku ke depannya. Oleh karena itu, kita perlu melakukan suatu pergerakan yang dapat mendorong keterbukaan dan kebersamaan kita dalam mencegah terjadinya bullying di sekitar kita agar bisa mewujudkan suatu hubungan interaksi sosial yang baik dan positif. Karena hal tersebut, kami melakukan suatu sosialisasi dan membuat video edukasi tentang bahayanya bullying dan hate speech untuk sekolah SMK Negeri 2 Batam sebagai upaya dalam mencegah terjadinya kasus ini di kalangan sekolah tersebut. Pelaksanaan sosialisasi dilaksanakan secara tatap muka di lingkungan sekolah SMK Negeri 2 Batam dengan dipartisipasi oleh siswa/i kelas X dan XI. Metode penelitian yang digunakan adalah metode kualitatif, observasi, dan wawancara terhadap pihak HUMAS di SMK Negeri 2 Batam. Hasil implementasi sosialisasi dan penyebaran video edukasi berjalan dengan baik meskipun ada beberapa permasalahan atau kendala yang dihadapi. Tetapi semua kekurangan dan permasalahan dapat diselesaikan dengan baik sehingga semua materi dan pesan yang ingin disampaikan dapat diterima dengan baik oleh siswa/i.
Pengaruh Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag Androni Susanto; Audyla Fitria Utama
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2439

Abstract

This study aims to analyze two characteristics, namely the characteristics of the auditor which consist of, 1) The influence of the auditor's reputation on the Audit Report Lag, and 2) The effect of the auditor's tenure on the Audit Report Lag. The second characteristic is the company's characteristics which consist of, 1) The effect of the effectiveness of the audit committee on the Audit Report Lag, 2) The effect of accounting complexity on the Audit Report Lag, 3) The effect of the company's financial condition on the Audit Report Lag, 4) The influence of profitability on the Audit Report Lag. This study obtained data samples from financial reports and annual reports from 2017 to 2021 of entities listed on IPOs on the Indonesia Stock Exchange (IDX) from 2017. This study uses multiple linear regression analysis techniques with the help of SPSS software version 25. From the results of the study, it can be partially concluded that only the accounting complexity variable has no significant effect on the delay in audit reports.
Agresivitas Pajak Terhadap Agresivitas Pelaporan Keuangan Dimoderasi oleh Book-Tax Confirmatory Androni Susanto; Kelly Kelly
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4094

Abstract

The purpose of this study is to determine the effect of tax aggressiveness on the financial reporting aggressiveness in Indonesia because both practices are closely related to the profits presented in the financial statements where these financial statements are the center of attention for investors and the general public. In addition, there is a Book-Tax Confirmatory variable as a moderator of the relationship between the two which is allegedly able to create a trade-off and there is also a variable operating cash flow and company size. This study uses a sample of companies on the IDX during 2017-2021 with a purposive sampling method, with the results of tax aggressiveness and book-tax confirmatory having no effect on the financial reporting aggressiveness. However, another result obtained is that operating cash flow has a significant positive effect and company size has a significant negative effect on financial reporting aggressiveness.
Analisis Pengaruh Karakteristik Auditor dan Perusahaan terhadap Penghindaran Pajak pada Perusahaan di Bursa Efek Indonesia Androni Susanto; Widya Widya
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2449

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik auditor dan perusahaan terhadap penghindaran pajak. Dalam perancangan penelitian ini, metode yang digunakan adalah kuantitatif dimana proses mengumpulkan dan menganalisis data secara numerik. Objek dari penelitian ini adalah perusahaan yang terdaftar di bursa efek Indonesia dari tahun 2017 hingga 2021 dengan total sampel penelitian 2378 data. Hasil dari penelitian ini ditentukan berdasarkan 10 hipotesis. Dimana pengaruh hari tanda tangan, masa audit, opini audit, ukuran perusahaan, umur perusahaan dividen dan hutang tidak berpengaruh signifikan terhadap penghindaran. Sedangkan, ROA, kerugian dan akrual berpengaruh signifikan terhadap penghindaran pajak. Kata Kunci: Penghindaran Pajak; Karakteristik Auditor; Karakteristik Perusahaan. Abstract The purpose of this study is to determine the influence of auditor and company characteristics on tax avoidance. In designing this research, the method used is quantitative where the process of collecting and analyzing data numerically. The object of this study is a company listed on the Indonesia stock exchange from 2017 to 2021 with a total research sample of 2378 data. The results of this study were determined on the basis of 10 hypotheses. Where the effect of days to sign, audit tenure, audit opinion, firm size, firm age, and leverage has no significant effect on tax avoidance. Meanwhile, ROA, loss and accruals have a significant effect on tax avoidance. Keywords: Tax Avoidance; Auditor Characteristics; Company Characteristics.
Pengaruh tata kelola perusahaan dan karakteristik spesifik perusahaan pada kejadian penyajian kembali laporan keuangan Androni Susanto; Dhea Ananda Syahputri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2349

Abstract

Financial statements are a means of communication between the activities of the company and the parties with an interest in the company. This study aims to analyze the effect of corporate governance as measured by board size, board independence, audit committee finance, audit quality, and company-specific characteristics as measured by firm size, ROA, leverage, and liquidity on the restatement of financial statements. The research method used is a quantitative method. There are 513 financial and non-financial companies listed on the Indonesia Stock Exchange during the 2017–2021 period, but 14 companies that do not meet the criteria for the research sample are 499 companies. The results of this study are that the formation of restatements, with a total of 122 and 229 non-restatements during the 2017–2021 period. This research says that the size of the company and the leverage of the company can influence the financial restatement events. There is an important positive relationship between firm size and financial restatement events. The size of a company can determine the size of a company. The size of the company affects the restatement of financial statements, because the bigger the company, the easier the transactions will be.
Accurate Accounting Recording System And Internal Control In Mr. Agu Dump Truck Rental Services Androni Susanto; Widya Widya
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Agu Dump Trucks Rental Services has been established since 1990 but because of the lack of system that record transactions accurately, the business is hard to produce report that inform the financial condition of business and making difficulties to owners to make decisions in developing their business. The financial record system owned by Agu Dump Trucks Rental Services is still traditionally manual that causing slow data processing and ineffective preparation of financial reports. The method used in the implementation of this practical work is using primary data sources, where the data needed is directly obtained from related parties. The output result of the implementation of an accounting recording system are statement of financial position, income statement, statement of changes in capital, report on purchases and sales, and report on remaining debts and receivables. The recommendation for future student creativity program is to find the needed place which we can implement for good and correct accounting recording procedures.
Designing An Accounting Information System Based On Microsoft Access At Tua’i Yang Laundry Androni Susanto; Dhea Ananda Syahputri
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Tua'I Yang Laundry is an UMKM established by Mr. Jammer Pasaribu in 2016, located at Perum Bambu Kuning, Batu Aji. Tua'I Yang Laundry is a service of washing clothes, and provide for washing dolls, carpets, bags, clothes, and shoes. The price in this laundry has been set by the service provider with a certain time limit. Accounting system Tua'I Yang Laundry is still using manual system, the owner Mr. Jammer Pasaribu is the one who does the recording process and still lack of knowledge in making computerized transactions. Therefore, this community service activity aims is to design an accounting recording system with Microsoft Access so that it is expected to make it easier to record income and expenses while at the same time assisting in developing certain Tua'I Laundry according to the applicable Accounting Standards (SAK). The method used is interview, observation, and documentation. The resulting information system is a Microsoft Access system which consists of an information form, namely a customer form, laundry service prices and others, then a transaction form, namely a laundry service sales form. In addition, reports are in the form of income statements, changes in capital, financial position. The implementation of the system was carried out well and could assist in compiling reports more easily and improve the quality of bookkeeping at Tua'I Yang Laundry.
Co-Authors Angelin Alienta Audyla Fitria Utama Aurel Priscilla Cuandra Caesar Dharmawan Dhea Ananda Syahputri Elita Elita Erna Wati Evelyn Juviani Fransiska Fransiska Gandi Gandi Gary Gary Jillian Veronica Wisely Justin Justin Kelly Kelly Veronica Widya Widya Widya Widya