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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Hari Setiono
Universitas Islam Majapahit
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur Hari Setiono
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Local tax is a compulsory contribution owed by an individual or an entity to finance local government administration and development. Local Levy is one of the Original Revenue as a source of financing the implementation of government and regional development, to improve and state the welfare of the community. The original revenues of the regions are all receipts obtained by the region from sources within its own territory which are levied according to the local regulations in accordance with the prevailing laws and regulations. This research is a quantitative descriptive type that aims to describe the data of research in the form of numbers by way of describing it to know the contribution of local taxes and levies to local revenue originated in PERDA APBD East Java Province from 2013 until 2016. Research is described in the form table to find out how much the percentage of local tax contribution and levy to PAD. The results of the year 2013-2016 average local taxes contribute 83.49% and local levies contribute 0.98%. The highest tax contribution is 2015 of 85.24% and the highest levy contribution is in 2013 at 1.33%
Faktor-Faktor Yang mempengaruhi Price Earning Ratio (PER) Sebagai Salah Satu Kriteria Keputusan Investasi Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Hari Setiono; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Price Earning Ratio is a more popular approach in stock analysis because investors assume that price earning ratio is a description of a company's performance. This research uses quantitative method with causal relationship, consist of four variable that is Dividend Payout Ratio, Current Ratio, and Variance of Earning Growth as independent variable and Price Earning Ratio as dependent variable. The purpose of this research is to know the influence of Dividend Payout Ratio, Current Ratio, and Variance of Earning Growth on Price Earning Ratio at manufacturing companies listed on Indonesia Stock Exchange. The population in this study is a manufacturing company in Indonesia Stock Exchange. Sampling technique in this research use purposive sampling method, that is sample determination technique based on certain criterion, hence amount of sample of consumer goods company fulfilling criteria counted 10 company. The data used in this study is secondary data obtained from financial report data for the period 2012-2016 taken from the Indonesia Stock Exchange. This research uses data analysis methods first classical assumption testing before hypothesis testing. Hypothesis test in this research use multiple linear regression with t test and F test. The result of research show that partially only VEG have significant influence on PER, while DPR and CR have no significant effect to PER, this is in accordance with the research result of M. Reeza Pramadika (2011) found that DPR and CR variables did not significantly affect PER, in manufacturing companies (automotive sector) listed on the Indonesia Stock Exchange.
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokerto) Lely Fithri Nela Margarita; Hari Setiono; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The accounting profession education is an additional education that must be followed by accounting graduates, the minimum number of public accountants today is one that is faced by the public accounting profession who want to get an accountant degree, this study aims to provide evidence of the influence of motivation on the interest of STIE Al-Anwar accounting students to take up the accounting profession education (PPAk). This type of research uses a quantitative approach. The population of this study were 456 students in semester 2 to 8. The sample was determined using 2 purposive sampling and simple random sampling methods, and obtained a total sample of research as much as 50 samples. Data collection techniques using questionnaires. This study uses a Likert Scale as a questionnaire score. Data analysis used is descriptive analysis, while the analysis used in this study is multiple linear regression analysis. The results of the study prove that partially the quality motivation and economic motivation variables have a significant effect on students 'interest in participating in PPAk while career motivation variables do not affect students' interest to participate in PPAk. Simultaneously quality motivation, career motivation and economic motivation affect student interest in participating in PPAk. Determination coefficient results is 0.255 which means that the ability of the independent variable can explain the dependent variable by 25.5% while the remaining 74.5% is explained by other variables, which are not included and are not included in the regression model used.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas dan Dampaknya Terhadap Nilai Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2018 Primasa Minerva Nagari; Tatas Ridho Nugroho; Hari Setiono
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Corporate Social Responsibility is an activity carried out by a company as the responsibility of its operational activities. This is also done as an effort to increase profitability and company value. This study aims to determine the effect of Corporate Social Responsibility on firm value with profitability as an intervening variable. This research was conducted by simple regression analysis and path analysis. The result is that Corporate Social Responsibility has no effect on firm value through profitability as an intervening variable because the direct influence of Corporate Social Responsibility on company value is 0.255 greater than the standardized coefficient beta value of the indirect effect of CSR on firm value through profitability of 0.0180.
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia hari setiono; Marisha Khanida; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i1.770

Abstract

Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. Dalam pelaporan keuangan ada peraturan yang mengaturnya agar tepat waktu. Ketepatan waktu akan memberikan dampak penting pada pengambilan keputusan pengguna laporan keuangan. Namun banyak dijumpai perusahaan dalam penyampaian pelaporan keuangan mengalami keterlambatan. Penelitian ini menggunakan desain penelitian kausal. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel (x) diantaranya : Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan (Y). Metode penelitian ini adalah statistik deskriptif dengan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder. Pengujian hipotesis yang digunakan yaitu regresi logistik biner. Variabel terikatnya berupa dummy yaitu terdiri dari kategori 0 dan 1 . Penelitian menunjukkan variabel opini audit dan kepemilikan publik signifikan sangatlah berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan, namun profitabilitas dan ukuran perusahaan secara signifikan tidak mempengaruhi terhadap ketepatan waktu pelaporan keuangan perusahaan.
Faktor-Faktor Yang Mempengaruhi Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik Pada Mahasiswa Akuntansi Perguruan Tinggi di Mojokerto Tatas Ridho Nugroho; Hari Setiono; Nurul Insanin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.832

Abstract

The purpose of this study was to determine the factors that influence career selection as a public accountant. Factors that influence the career choice of variables masured by financial reward, professional recognition, work environment, intrinsic value of work, and gender equality. This research uses a quantitative approach with the use of a questionnaire as a data collection tool. The sampling as many as 74 respondents obtained from universities in Mojokerto (UNIM, STIE Al-Anwar). The data analysis undertaken in this study is a classic assumption test, multiple linier analysis, the determination coefficients F-test, and t-test. The results of this study indicate that the variables of financial rewards, professional recognition, and work environment have a significant influence on career selection as a public accountant. While the intrinsic value of work and gender equality doesn’t have a significant influence on career selection as a public accountant.
Fraudulent Financial Reporting dianalisis dengan Fraud Pentagon Pada Perusahaan Perbankan yang listing di BEI Tahun 2017-2019 Tatas Ridho Nugroho; Hari Setiono; Khurniatul Irsyadah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1414

Abstract

The meaning of financial statements is important information for management and stakeholders, so the standards that must be met by financial statements are to have reliable nature and representation faithfulness. However, sometimes financial statements are presented containing fraud in them so that they cannot be used as a basis for decision making. Observations intend to determine the effect of the theory of fraud pentagon which includes financial targets, financial stability, external pressure, ineffective monitoring, change in auditors, change of directors and dualism position on fraudulent financial reporting. This observation is quantitative. The population is all banking companies on the 2017-2019 BEI. Samples were taken through purposive sampling obtained 24 companies. Secondary data in the form of annual reports and financial reports were analyzed through multiple linear regression analysis. Observations show that financial stability, external pressure and change of directors affect fraudulent financial reporting. Meanwhile, financial targets, ineffective monitoring, change in auditors and dualism position do not affect fraudulent financial reporting. Simultaneously, these observations show that financial target variables, financial stability, external pressure, ineffective monitoring, change in auditors, change of directors and dualism position affect fraudulent financial reporting
Determinan Manajemen Laba Yang Dipengaruhi oleh Mekanisme Good Corporate Governance Pada Perusahaan Subsektor Transportasi Periode 2017-2019 Rina Putri Leksono; Hari Setiono; Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1807

Abstract

Transportation sector plays an important role in improving Indonesia's economy. But there is company transportation in Indonesia do earnings management. Implementing good corporate governance would be very helpful in minimize it. This purpose’s study to determine the effect of GCG proxied by board of directors, independent commissioners, institutional ownership and foreign ownership of earnings management using discretionary accruals. The population is transportation subsector companies listed on IDX period 2017-2019. Samples amounted 15 companies obtained with purposive sampling technique. Quantitative research methods used with descriptive analysis, multiple regression, classical assumption and hypothesis test as data analysis. Results of this study, board of directors (0.799), independent commissioners (0.507) and foreign ownership (0.321) partially have no effect on earnings management (>0.05) while institutional ownership has significant effect on earnings management (0.025<0.05). Simultaneously all of these variables have no effect on earnings management (0.184>0.05). Company is expected to be more optimal in implementing GCG and closely monitor management so it can minimize earnings management.
Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Laba/Rugi Operasi, Profitabilitas dan Solvabilitas Terhadap Audit Delay Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia hari setiono; Rubiyanto Rubiyanto
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i2.432

Abstract

Financial statements can be said to be relevant if the delivery is timely. This timeliness can be seen from audit delay, namely the length of reporting of financial statements between the closing date of the book until the date of the auditor's report. The purpose of this study was to determine the effect of company size variables, auditor opinion types, operating profit/loss, profitability, and solvency levels, on audit delay in cigarette companies listed on the Indonesia Stock Exchange in 2011-2017. This type of research is a qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method uses multiple linear regression analysis. The results obtained in this study indicate that simultaneously the five variables have a significant effect of 42% on audit delay. And partially from the 5 variables that affect audit delay is the level of profitability with a significance value of t 0.018 which is less than 0.5%, while the others have no effect.
Pengaruh Good Corporate Governance, Transfer Pricing, Earnings Management Terhadap Tax Avoidance Dengan Profitability Sebagai Variabel Moderasi Yogi Permani; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.77

Abstract

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.
Co-Authors Achmad Dahlan Achmad Deni Tri Setya Putra Azhari Atul Aini Dinda Andrianti Fahmi Poernamawatie Fauzi, Agus Khazin Fauziah Nur Aini Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Baidlowi Imam Mustofa Khurniatul Irsyadah Lely Fithri Nela Margarita Marisha Khanida Muhammad Galang S. Nur Ainiyah Nurdiana Fitri Isnaini Nurul Insanin Primasa Minerva Nagari Ratno Sarwanto Rina Putri Leksono Rubiyanto Rubiyanto Tatas Ridho Nugroho Tatas Ridho Nugroho Titis Indah Widyawati Yogi Permani