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All Journal Jurnal Tekun Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Akuntansi dan Bisnis Krisnadwipayana
Yudhi Herliansyah
Universitas Mercu Buana
Economics, Econometrics & Finance Other

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PENGARUH PENGETAHUAN,PENGALAMAN SPESIFIK, DAN SELF EFFICACY TERHADAP KINERJA AUDITOR DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Yudhi Herliansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.765 KB) | DOI: 10.22441/journal profita.v10i1.2898

Abstract

This study is aimed to empirically analyze the influence of knowledge, specific experience and self efficacy toward an auditor’s work performance. It also empirically analyzes the influence of those mentioned factors toward an auditor’s work performance which is moderated by the complexity of the tasks. The data is collected using quesionaires. The samples for this study are collected from 92 selected auditors. They are selected using the method of purposive sampling and they consist of senior auditors, supervisors and managers. The data is analyzed using the technique of Moderated Regression Analysis (MRA) with the assistance of SPSS 21. The results of the study show that self-efficacy affect the performance auditor with a significance level of 0.011. Moderation task complexity to the relationship Specific experience and performance auditor affect the kind of pure moderation. While the complexity of the task of moderating the relationship self-efficacy and performance auditor affect the kind of quasi moderation. Adjusted R Square value of 0.824 indicates that the variation of changes in knowledge, experience and self efficacy specific for 82.4 percent, while the remaining 27.6 percent is determined by other factors.
PENGARUH CHANGE of MANAGEMENT, FINANCIAL DISTRESS, COMPANY SIZE dan MODIFIED AUDIT OPINION TERHADAP AUDITOR SWITCHING VOLUNTARY (Studi Perusahaan Sub Sektor Properti dan Real Estate di Bursa Efek Indonesia Tahun 2015 – 2018) Julius Irfan; Yudhi Herliansyah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 10, No 1 (2019)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v10i1.17487

Abstract

Auditor Switching Voluntary atau Pergantian auditor secara sukarela adalah pergantian auditor oleh perusahaan dimana perusahaan tersebut melakukan pergantian auditor tidak berdasarkan waktu atau ketentuan yang tercantum dalam peraturan pemerintah No. 20 Tahun 2015 Pasal 11 Ayat (1). Menurut Susan dan Trisnawati (2011)  pergantian auditor sukarela adalah ketika klien mengganti auditor tetapi tidak ada peraturan yang berkewajiban untuk melakukan pergantian auditor. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan- perusahaan publik yang bergerak dibidang Property & Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2015-2018. Hasil penelitian menunjukkan bahwa: (1) Change of management tidak berpengaruh terhadap auditor switching voluntary. (2) Financial distress berpengaruh negatif terhadap auditor switching voluntary. (3) Company size berpengaruh negatif terhadap auditor switching voluntary. (4) Modified audit opinion tidak berpengaruh terhadap auditor switching voluntary.
Pengaruh Penerapan GCG yang dinilai Menggunakan Corporate Governance Index, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Nilai Pasar Perusahaan Galih R. Adinegara; Yudhi Herliansyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1452

Abstract

Intense business competition in the primary consumer goods sector in Indonesia has caused company management in this sector to always try to achieve efficiency and production so as to achieve maximum profit. However, to achieve this, companies sometimes issue operational policies that are contrary to applicable laws. Implementation of Good Corporate Governance (GCG) is urgently needed to avoid conflict of interest between company owners and management due to intense business competition in the sector. One tool to see the success of a company implementing GCG is the company's market value. This study uses a random effect model test to find out the relationship between GCG which is assessed using the corporate governance index (CGI), institutional ownership, and managerial ownership statistically influencing the market value of companies in the primary consumer goods sector listed on IDX from 2014 to 2019. Results of the study This shows that there is a negative relationship between the company's market value and the company's market value, while institutional and managerial ownership do not show significant results in statistical tests.
PROFITABILITAS, SALES GROWTH, LEVERAGE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK: BUKTI DARI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Mukhammad Fauzi; Deden Tarmidi; Yudhi Herliansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.929

Abstract

The case of tax avoidance that occurs in Indonesia can show a form of weakness that occurs in the law, many companies do tax avoidance that causes losses to the state. This study aims to analyze and obtain empirical evidence on the effect of profitability, sales growth, leverage and company size on tax avoidance. The independent variables used in this study are profitability, sales growth, leverage and company size. The dependent variable used in this study is tax avoidance.The sample in this study consisted of 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2021. With non-probability sampling techniques with purposive sampling type. The data used in this study is secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The results of this study found the effect of profitability and leverage on tax avoidance, while sales growth and firm size had no significant effect. These results can be input for the tax authorities in analyzing taxpayers' tax avoidance from information on profitability and leverage.
Co-Authors Deden Tarmidi, Deden Galih R. Adinegara Julius Irfan Mukhammad Fauzi