Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Utsaha: Journal of Entrepreneurship
Drs. Eko Pudjolaksono
Universitas Surabaya
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Characteristics of Audit Committee, Audit Quality and Profit Management in Non-Financial Sector Companies Vira Osianto; Drs. Eko Pudjolaksono
UtsahaJournal of Entrepreneurship Vol. 1 Issue. 1 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.866 KB)

Abstract

One of the main things that often attracts the attention of users of financial statements in assessing the company's performance is to look at the company's profits for that period. This encourages managers to show the best performance for their interests, so it is not uncommon for managers to practice earnings management. With the auditing of financial statements carried out by the audit committee and external auditors, it is hoped that they can detect and prevent those manipulation. The purpose of this study is to provide empirical evidence regarding the effect of audit committee characteristics and audit quality on earnings management. The data used in this study are non-financial sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period which were selected using the purposive sampling method. The hypotheses were tested using multiple linear regression models. The results showed that audit committee size, audit committee expertise, the size of the Public Accounting Firm (KAP) and firm size had a significant effect on earnings management.
THE ANALYSIS OF TAXATION SOCIALIZATION ACTIVITIES TO INCREASE COMPLIANCE OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA JEMBER IN 2021 Adhelvia Velati; Drs. Eko Pudjolaksono
Utsaha (Journal of Entrepreneurship) Vol. 2 Issue. 1 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i1.278

Abstract

The tax socialization activity is one of the efforts to make it easier for the public to calculate, pay and report taxes at KPP Pratama Jember, which includes tax classes, seminars, and workshops and conducts outreach activities through social media such as Instagram. This research aims to discover the socialization activities carried out by KPP Pratama Jember in increasing taxpayer compliance, the effectiveness of these socialization activities, the obstacles encountered, and the impact of these socialization activities. This study used a qualitative descriptive method with primary data from interviews with KPP Pratama Jember officials. The data used in this study is data for 2021. The results of this study indicate that KPP Pratama Jember has programs related to tax socialization, referred to as Tax Education. This program consists of two program models: routine and incidental or thematic. There are obstacles faced by KPP Pratama Jember, namely internal obstacles and external obstacles. The effectiveness of the socialization program at KPP Pratama Jember towards taxpayer compliance is quite effective. The impact of the socialization program at KPP Pratama Jember on taxpayer compliance is excellent.
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, SALES GROWTH ON FINANCIAL DISTRESS IN CONSUMER AND NON-CONSUMER CYCLICALS COMPANIES LISTED ON THE IDX DURING THE 2019-2021 Gracelia Friska; Drs. Eko Pudjolaksono
Utsaha (Journal of Entrepreneurship) Vol. 2 Issue. 3 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.355

Abstract

The ability of a company to compete is determined by the company’s performance. If there is a lack of effectiveness in the company’s performance, then company leaders can take the right action to ensure that things become more efficient. Moreover, performance measurement is closely related to the company’s financial condition. Every company should create and use financial reports in the process of managing the company’s finances. Therefore, this research is needed to find out the effect of profitability, liquidity, leverage, sales growth on financial distress in consumer and non-consumer cyclicals companies listed on the IDX during the 2019-2021. The sampling method used in this research is nonprobability sampling by applying purposive sampling technique. The sample used in this research consists of trading companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 that are engaged in buying and selling activities without production. The results of this research indicate that (1) the profitability ratio measured using Return on Asset has a positive effect on financial distress; (2) the profitability ratio measured using Return on Equity has a negative effect on financial distress; (3) the liquidity ratio measured using the Current Ratio has no effect on financial distress; (4) the leverage ratio measured using the Debt Equity Ratio has an effect on financial distress; and (5) the sales growth ratio has no effect on financial distress in trading sector companies listed on the IDX during 2019-2021.
Co-Authors Adhelvia Velati Gracelia Friska Vira Osianto