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All Journal Jurnal Ekonomika I-Finance Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EDUKATIF : JURNAL ILMU PENDIDIKAN JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN G-Tech : Jurnal Teknologi Terapan Alauddin Law Development Journal (ALDEV) Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia I-Com : Indonesian Community Journal Capacitarea : Jurnal Pengabdian Kepada Masyarakat
Robiansyah, Anton
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015) Robiansyah, Anton; Novita, Dwi; Ranidiah, Furqonti
JURNAL EKOMBIS REVIEW Vol 7 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.407 KB)

Abstract

Anton Robiansyah, Dwi Novita, Furqonti Ranidiah; This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt.Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies - companies in Indonesia does not affect the institutional ownership relationship and the cost of debt.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA TUTOR DI UPBJJ TARAKAN DITINJAU DARI FAKTOR PENGHASILAN, KEAMANAN KERJA, KONDISI KERJA DAN FASILITAS Andre Suandi Simbolon; Anton Robiansyah; Andi Lopa Ginting; Steviani Batti
JURNAL EKONOMIKA Volume 12, Nomor 01, Januari 2021
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v12i1.1726

Abstract

Tutorial merupakan salah satu bentuk layanan akademik Universitas Terbuka untuk membantu mahasiswa dalam proses belajarnya. Kinerja tutor mencerminkan rasa tanggung jawab dalam menyelenggarakan tugas yang diberikan, yang tentunya akan mendorong gairah kerja, semangat kerja, dan motivasi kerja serta kepuasan kerja. Pengumpulan data melalui metode observasi, wawancara dan penyebaran kuesioner kepada responden yang berupa google form dan pertanyaan secara tertulis untuk mendapatkan data untuk diproses. Sehingga sumber data dalam penelitian ini merupakan data primer yang diperoleh secara langsung dari objek penelitian. Teknik analisis yang digunakan adalah Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara signifikan yang berpengaruh terhadap kinerja tutor adalah kepuasan kerja.
The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia Noorina Hartati; Anton Robiansyah
Journal of Economics, Business, and Government Challenges Vol 4 No 1 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i1.173

Abstract

The purpose of this study is to provide empirical evidence about the influence of competence and independence on audit quality. The objects of this research were the auditors who work at the inspectorate of the National Narcotics Agency of the Republic of Indonesia. The data used in this study were primary data in form of questionnaires which distributed to auditors at the Inspectorate of Bengkulu Province. The number of questionnaires which distributed was 48 questionnaires. Some data were analyzed using multiple linear regression analysis with the SPSS 18 program. The results of hypothesis test showed that the competence and independence had a positive and significant influence on the quality of the inspectorate of the National Narcotics Agency of the Republic of Indonesia. The results of the study supported the theory of expectations and the previous research which showed that competence had a positive effect on audit quality because the higher the increase in competence, the higher the audit quality, and the independence brought a positive effect on audit quality because the higher the independence of auditors in BNN inspectorate of the Republic of Indonesia, it made the auditors had better performance so that it would improve the audit quality.
PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Anton Robiansyah; Pratana Puspa Midiastuty; Eddy Suranta; Suparsiyem Suparsiyem
I-Finance Journal Vol 6 No 1 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i1.5480

Abstract

Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015) Anton Robiansyah; Dwi Novita; Furqonti Ranidiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 1 (2019)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.407 KB) | DOI: 10.37676/ekombis.v7i1.695

Abstract

Anton Robiansyah, Dwi Novita, Furqonti Ranidiah; This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt.Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies - companies in Indonesia does not affect the institutional ownership relationship and the cost of debt.
Analisis Perbandingan Model Altman, Springate, Zmijewski, Dan Grover Dalam Memprediksi Kebangkrutan Perusahaan Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017) Anton Robiansyah; Yusmaniarti Yusmaniarti; Iwi Karmita Sari; Herry Novrianda; Tito Irwanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.1957

Abstract

This study compares the feasibility of the Bankruptcy prediction model if used to predict manufacturing companies. The test in this study is logistic regression. The sample in this study consisted of 79 manufacturing companies listed on the Indonesia Stock Exchange from 2012-2017 with a purposive sampling method. This research is quantitative research where the analytical tool used is logistic regression test with SPSS version 18. The study results indicate that of the four models studied. The Springate model cannot predict the bankruptcy of manufacturing companies listed on the Indonesia Stock Exchange because it has a significant value of 0.175 > 0.05. This study also indicates that the Altman model is the most appropriate for predicting the bankruptcy of manufacturing companies compared to Springate, Zmijewski, and Grover.
PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Imron Septiadi; Anton Robiansyah; Eddy Suranta
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.894 KB) | DOI: 10.30871/jama.v1i2.502

Abstract

This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance. Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords: tax avoidance, earnings management, corporate governance, corporate social responsibility disclosure
PENGARUH ROTASI JABATAN, ETOS KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT KHARISMA SURYA SEMESTA Sismawati Situmorang; Achmad Fauzi; Sri Maulidia Permatasari; Anton Robiansyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i2.283

Abstract

This research aims to provide empirical evidence for the impact of job rotation, professional ethics and work motivation on employee performance. The subjects of this study are employees working at PT. Kharisma Surya Semesta. The method used in this study is the use of survey and interview methods, as well as the method of distributing questionnaires (the sampling technique of this study uses census technique), which means that the interviewees used are all employees working at PT Kharisma Surya Semesta. Data collection was conducted from October 2020 to July 2020. The data analysis methods used in this study are descriptive analysis and verification analysis. The data processing in this study used structural equation modeling (SEM) analysis and the partial least squares (PLS) alternative method using Smart PLS 3.0 software. The research results provide empirical evidence that shows that job rotation, professional ethics and work motivation have an impact of 75,7% on employee performance. Further test results prove that job rotation, professional ethics and work motivation have a positive and significant impact on employee performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PERUSAHAAN (Studi Empiris Perusahaan Yang Terdaftar Di BEI 2010-2018) Anton Robiansyah; Andre Suandi Simbolon; Steviani Batti
Distribusi - Journal of Management and Business Vol. 8 No. 2 (2020): Distribusi, September 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v8i2.103

Abstract

Penelitian ini bertujuan menguji secara empiris mengenai pengaruh struktur kepemilikan institusional, free cash flow dan ukuran perusahaan terhadap kebijakan hutang yang diukur dengan kebijakan hutang. Kebijakan Hutang dihitung dengan Debt to Equity Ratio. Kepemilikan Institusional diukur dengang membandingkan jumlah saham yang dimiliki institusional dengan jumlah saham beredar. Ukuran perusahaan diukur dengan proksi size Ln (total asset). Free Cash Flow di ukur dengan proksi FCF yaitu arus kas operasi dikurangi pengeluaran modal dikurangi perubahan modal kerja lalu dibandingkan dengan total asset. Populasi yang digunakan dalam penelitian ini yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan dibatasi pada perusahaan barang konsumsi serta industri dasar dan kimia yang mempublikasikan laporan keuangan periode 2010-2018. Jumlah perusahaan non-keuangan yang memenuhi kriteria penelitian adalah 221.          Pengujian hipotesis menggunakan model regresi berganda (multiple regression). Hasil penelitian ini menunjukkan bshwa kepemilikan institusional berpengaruh negatif dan signifikan terhadap kebijakan artinya kepemilikan institusional dapat menjadi mekanisme untuk mengurangi persoalan keagenan (agency cost). Free cash flow juga berpengaruh negatif dan signifikan terhadap kebijakan hutang. Hal ini membuktikan bahwa semakin sedikit free cash flow yang dimiliki perusahaan dalam mendanai investasi perusahaan maka akan semakin besar perusahaan akan menggunakan kebijakan hutang dalam mendanai investasinya. Sedangkan ukuran perusahaan tidak berpengaruh terhadap kebijakan hutang. Hal ini membuktikan bahwa semakin besar ukuran perusahaan tidak akan mempengaruhi stuktur modal dalam suatu perusahaan.
Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan Eddy Suranta; Pratana Puspa Midiastuty; Rini Indriani; Anton Robiansyah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3890

Abstract

Abstract The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy. The cash flow pattern used in this study uses 8 forms of cash flow patterns. The data collected consisted of 96 companies listed on the Indonesia Stock Exchange with an observation period of 2010 to 2019. The purpose of this study was to determine whether there are differences in any cash flow patterns between companies that went bankrupt and those that did not. This study further aims to prove the cash flow patterns of operating, investing, and financing activities can be used to predict the probability of bankruptcy. The results prove that there are significant differences in cash flow patterns between companies that have gone bankrupt and those that are not. The results of further research prove that the company has the greatest probability of bankruptcy when the company has negative operating cash flows, positive cash flows from investing activities and positive cash flows from financing activities. Furthermore, the company experiences the probability of bankruptcy when the company has negative operating and investing cash flows with positive cash flows from financing activities. The company does not have a probability of bankruptcy when the company has positive operating cash flow with negative investment cash flow and positive cash flow from financing activities. Keywords: Bankruptcy, Cash Flow Pattern, Cash Flow from Operating, Cash Flow from Investing, and Cash Flow from Financing
Co-Authors A.Rachmat Wirawan ACHMAD FAUZI Agustiani Putri Alpin Herman Saputra Andi Lopa Ginting Andi Lopa Ginting Andre Suandi Simbolon Andre Suandi Simbolon Antonius Dwi Maryadi Ardimansyah Ardimansyah Arman Haqqi Anna Zili Arman Haqqi Anna Zili Avelyn Pingkan Komuna Bucek Jalu Prasetyo Arjuna Darwin Hartono Dwi Novita Eddy Suranta Eddy Suranta Eddy Suranta Eddy Suranta Edward Zubir Eka Wirajuang Daurrohmah Ersi Sisdianto Febri Maulana Gunawan Wiradharma Hendrian Hendrian Herry Novrianda Hirawati Lubis Imron Septiadi Iwi Karmita Sari Khaerul Anam Lilik Sulistyowati Melisa Arisanty Mohd Shahril Ahmad Razimi Nindya Farah Dwi Puspitasari Nirdukita Ratnawati Noorina Hartati Noorina Hartati Novi Andareswari Novita, Dwi Nur Mahin Pesi Suryani Pratana Puspa Midiastuty Rafles Ginting Ranidiah, Furqonti Rini Indriani Rita Diana Mei Sari Rizky Firmansyah Rubhan Masykur Selly Anastassia Amellia Kharis Sismawati Situmorang Sri Maulidia Permatasari Sri Sukatmi Steviani Batti Steviani Batti Suparsiyem Suparsiyem Tito Irwanto Yasir Riady Yusmaniarti