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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Journal of Accounting Research, Organization and Economics (JAROE)

Sudradjat Sudradjat

Politeknik Negeri Bandung

Author-ID : 3537959

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

Published : 12 Documents Claim Missing Document

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Pengaruh Corporate Governance Terhadap Earnings Management Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Sudradjat Sudradjat
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4277501

AbstrakPenelitian ini bertujuan untuk menguji pengaruh corporate governance yang diproksi variabel institutional ownership, board size, dan board independent terhadap earnings management. Penelitian ini dilakukan terhadap 295 perusahaan manufaktur yang secara terus-menerus tercatat di Bursa Efek Indonesia periode tahun 2014-2018. Metode analisis data menggunakan Ordinary Least Square (OLS) yang diproses dengan bantuan Aplikasi Wrap-PLS 6.0. Hasil penelitian ini menunjukkan bahwa corporate governance yang diproksi dengan variabel institutional ownership secara signifikan berpengaruh negatif terhadap earnings management, dan board size secara signifikan berpengaruh positif. Penelitian ini tidak dapat membuktikan bahwa board independent secara signifikan memiliki pengaruh terhadap earnings management. Selanjutnya, variabel kontrol firm size dan financial leverage menunjukkan pengaruh yang positif dan signifikan terhadap earnings management, sedangkan profitability tidak signifikan pengaruhnya terhadap earnings management.Kata kunci: Corporate governance, earnings management, dan variabel kontrol. AbstractThis study aims to examine the effect of corporate governance as proxied by institutional ownership, board size, and independent board variables on earnings management. This research was conducted on 295 manufacturing companies that are continuously listed on the Indonesia Stock Exchange for the period 2014-2018. The data analysis method uses OLS (Ordinary Least Square) which is supported by the Wrap-PLS 6.0 application. The results of this study indicate that corporate governance which is proxied by institutional ownership has a significant negative effect on earnings management, and board size has a significant positive effect. This study cannot prove that the independent board has an influence on earnings management. Furthermore, the control variables of firm size and financial leverage show a positive and significant effect on earnings management, while profitability has no significant effect on earnings management.Keywords: Corporate governance, earnings management, and control variables.

The Financial Performance of Regional Government on Capital Expenditure Jouzar Farouq Ishak; Sudradjat Sudradjat; Muhammad Umar Mai
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4724224

This study aims to examine the impact the financial performance of regional government on capital expenditure allocation of Central Java Province. To meet such aim, we carried out a census techniques by taking all populations as a sample. The results suggest that there is one determinant of capital expenditure allocation, namely the degree of fiscal decentralization. This factor can be a solution to the problems of this study, namely the sub optimal allocation of capital expenditure. The locally-generated revenue contributes greatly to the total amount of revenue that can be generated by the region, reflect the greater ability of the region to implement decentralization activities that will eventually impact the allocation of capital expenditure. These findings provide a better understanding for government empirical evidence about the degree of decentralization, financial effectiveness, financial efficiency, and financial independence of the allocation of capital expenditure.

Pengaruh Kinerja Badan Pengelola Pendapatan Daerah terhadap Kontribusi Pajak Restoran Kota Cimahi Tahun 2013-2018 (Survey pada Badan Pengelola Pendapatan Daerah Kota Cimahi) Cintia Kurnia Rahmawati; Sudradjat Sudradjat
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Kontribusi pajak restoran terhadap pajak daerah di Kota Cimahi sejak tahun 2013 – 2018 masih dalam kategori sangat kurang dengan rata – rata kontribusi sebesar 6,94% dan terus mengalami peningkatan namun tidak signifikan. Hal tersebut disebabkan adanya beberapa permasalahan yang dihadapi oleh Badan Pengelola Pendapatan Daerah (Bappenda) Kota Cimahi sebagai instansi pemerintah yang memiliki andil besar dalam mengelola pajak restoran. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kinerja Badan Pengelola Pendapatan Daerah (Bappenda) terhadap kontribusi pajak restoran di Kota Cimahi. Penelitian ini bersifat eksplanitif yang menggunakan data kuantitatif. Data diperoleh dengan melakukan survey pada Badan Pengelola Pendapatan Daerah (Bappenda) Kota Cimahi. Objek penelitian adalah Kinerja Badan sebagai variabel X dan Kontribusi Pajak Restoran sebagai variabel Y. Sumber data terdiri atas data primer berupa jawaban kuisioner yang dikuantitatifkan (scoring) dan data sekunder berupa Laporan Realisasi Penerimaan Pendapatan Asli Daerah 2013-2018. Data kuesioner diolah menggunakan SPSS Versi 26 dengan melakukan analisis regresi linear sederhana. Berdasarkan hasil penelitian, kinerja Badan Pengelola Pendapatan Daerah (Bappenda) Kota Cimahi termasuk kedalam kategori baik. Kinerja Badan Pengelola Pendapatan (Bappenda) memiliki pengaruhterhadap kontribusi pajak restoran dengan tingkat hubungan yang tinggi.

Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018 Naufal Anis Hilmy; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.229 KB)

This study aims to analyze the effect of deferred tax expense and tax planning on earnings management practices in manufacturing companies listed in the Indonesia Stock Exchange for the periode 2014-2018 with firm size as a control variable. This type of research is quantitative research using secondary data from annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling method. So the sample in this study amounted to 35 companies with observations on 127 financial statements that meet the criteria for observation. The variables studied were deferred tax expense (X1), tax planning (X2), earnings management (Y) and added firm size as a control variable (X3). Data analysis techniques used multiple regression analysis and performed statistical analysis using the help of the IBM SPSS 24 application. The research results partially showed that the deferred tax expense has a significant positive effect on earnings management practices, but tax planning has no significant effect on management practices. While simultaneously, deferred tax expense, tax planning and company size as a control variable have a significant effect on earnings management practices.

Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham Aida Listianti; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.429 KB)

An investor in investing always expects high stock returns. Therefore, investors must be able to assess which companies have a good performance, so their stock returns are also high. One of the important information that can be used by investors to assess the company’s financial performance is financial reports, especially those related to accounting profit and operating cash flow. The purpose of this study was to analyze the effect of accounting profit and operating cash flow on stock return. The method used to select the sample in this study was purposive sampling. This study uses multiple linear regression analysis. Based on the result of this study, partially (t test) the accounting profit variable effects stock returns while operating cash flow has no effect on stock returns. Simultaneously (f test) variable accounting profit and operating cash flow have an effect on stuck returns.

Pengaruh Audit Internal Terhadap Kinerja Perusahaan pada PT Krakatau Steel (Persero) Tbk Mutiara Nuru Syifa; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.681 KB)

Company performance is considered successful if they can sustain life, grow and earn profits in each period. To achieve all the ways mentioned, the company must implement continuous monitoring that carried out by internal audit so that the company can realize its objectives and satisfy all interested groups. The survey method is used for this research by administering the questionnaires to 64 respondents from the target population. Descriptive quantitative analysis and simple linear regression analysis were used as data analysis technique. The research data is processed using Microsoft Excel 2016, and IBM Statistics SPSS ver23.0. From the findings, this research concludes that internal audit has a positive relationship with company performance and the influence of the company performance against internal audit is strong that is equal 81% and the remaining 19% influenced by other factors outside the model.

Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Hendi Rohendi; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.

KARAKTERISTIK DEWAN DAN KINERJA BANK: DENGAN UKURAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Muhamad Umar Mai; Sudradjat Sudradjat
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.43926

The purpose of this study was to examine the moderation of audit committee size on the effect of board characteristics on bank performance on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis method used Partial Least Square-Structural Equation Modeling (PLS-SEM) which was processed with Warp-PLS software. The results of the analysis show that the size of the board of directors, independent board of commissioners, and female board of directors has a positive effect on bank performance, both Return on Assets (ROA) and Return on Equity (ROE). Board of directors meeting has a positive effect on ROE, but has no effect on ROA. Furthermore, the results of the analysis show that the size of the audit committee moderates the effect of the independent board of commissioners on bank performance, as measured by ROA and ROE.

Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange Sudradjat Sudradjat; Muhamad Umar Mai
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Purpose– This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor reputation (Big 4), and audit committee size. The sample of this research is manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during the period 2014 to 2020. Design/Methodology– The results of data collection indicate that the sample that meets the criteria is 86 firm-years, or 602 observations. The data analysis method used panel data regression. Results– The results showed that the board of directors size, Big 4, and audit committee size had a negative effect on the Audit Report Lag (ARL). Furthermore, the independent board of commissioners has a positive effect on ARL, while the female board of directors has no effect on the Audit Report Lag (ARL). Contribution– This research contributes to the development of corporate governance theory in relation to audit report lag. The results of this study can add insight and direction to reduce audit report lag for regulators, management, and investors on the Indonesia Stock Exchange, especially for manufacturing companies.

Corporate Governance dan Kinerja Keuangan Bank di Indonesia: Sebelum dan Selama Covid-19 Sudradjat Sudradjat; Muhamad Umar Mai; Djoni Djatnika
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47048

This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, before and during Covid-19. The research was conducted in the Indonesian capital market during the period 2014-2021. The data analysis method used the Wilcoxon signed rank test for the first objective, and panel data regression for the second purpose. The results of the analysis show that: ROA and ROE during Covid-19 are significantly smaller than ROA and ROE before Covid-19; The most important components of corporate governance in increasing the ROA and ROE of the banking sector in the Indonesian capital market are the size of the board of directors and the age of the president director.

Co-Authors Aida Listianti Arie Apriadi Nugraha Cintia Kurnia Rahmawati Djoni Djatnika Hendi Rohendi Jouzar Farouq Ishak Muhamad Umar Mai Muhammad Umar Mai Mutiara Nuru Syifa Naufal Anis Hilmy

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