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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Kiat Bisnis Jurnal Manajemen dan Bisnis Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Aktual Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business Journal of Humanities and Social Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Abdi Masyarakat Indonesia Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Mutiara: Jurnal Penelitian dan Karya Ilmiah
Dudi Pratomo
Universitas Telkom
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PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 JUNI 2014
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion..Keywords : going concern modification audit opinion, financial condition, corporate growth
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 Juni 2014
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion..Keywords : going concern modification audit opinion, financial condition, corporate growth
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
KIAT BISNIS Vol 5, No 4 (2014): Kiat Bisnis Juni
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.207 KB)

Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion.. Keywords : going concern modification audit opinion, financial condition, corporate growth
Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) AMBARSARI, DESI; PRATOMO, DUDI; KURNIA, KURNIA
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.14991

Abstract

ABSTRAK. Penelitian ini bertujuan untuk menganalisis ukuran dewan komisaris, keragaman gender dalam dewan, kualitas auditor eksternal, dan agresivitas pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Selain itu, untuk menganalisis efek secara simultan dan parsial antara ukuran dewan komisaris, keragaman gender dalam dewan, dan kualitas auditor eksternal terhadap agresivitas pajak di perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017 Metode analitik yang digunakan adalah uji statistik deskriptif dan analisis regresi data panel menggunakan Eviews versi 10.Hasil penelitian ini juga menunjukkan bahwa secara simultan Ukuran Dewan Komisaris, Keanekaragaman Gender di Dewan, dan Kualitas Auditor Eksternal mempengaruhi agresivitas pajak. Sebagian Keragaman Gender dalam Dewan berpengaruh negatif terhadap Agresivitas Pajak, sedangkan Ukuran Dewan Komisaris dan Kualitas Auditor Eksternal tidak berpengaruh.Kata kunci: Agresivitas Pajak, Ukuran Dewan Komisaris, Keanekaragaman Gender dalam Dewan, Kualitas Auditor Eksternal
Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak Lestari, Poppy Ariyani Sumitha; Pratomo, Dudi; Asalam, Ardan Gani
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.15772

Abstract

Abstract. This study attempts to examine the association between political connection, capital intensity, and tax aggressiveness of mining companies that listed on Indonesia Stock Exchange for the years 2013 to 2017. Besides that, this study attempts to analyze the simultaneous and partial association between political connection and capital intensity on tax aggressiveness of mining companies that listed in Indonesia Stock Exchange for the years 2013-2017. The analytical method that used in this study are statistic descriptive and panel data regression analysis by using E-views 10.  The sample selection technique used was purposive sampling and obtained 13 mining companies for the years 2013 to 2017 that results in 65 samples. We find that there is simultaneously influence between Political Connections and Capital Intensity on Tax Aggressiveness. This study also finds that Political Connections have no impact on Tax Aggressiveness, while Capital Intensity has a negative impact on Tax Aggressiveness.Keywords. Capital Intensity, Political Connections, Tax AggressivenessAbstrak. Penelitian ini bertujuan untuk menganalisis koneksi politik, capital intensity dan agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Selain itu juga untuk menganalisis pengaruh secara simultan dan parsial antara koneksi politik dan capital intensity terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis regresi data panel dengan menggunakan software E-views versi 10. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 13 perusahaan sektor pertambangan dengan periode penelitian selama lima tahun yaitu tahun 2013-2017 sehingga didapat 65 unit sampel dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa secara simultan Koneksi Politik dan Capital Intensity berpengaruh terhadap Agesivitas Pajak. Secara parsial Koneksi Politik tidak berpengaruh terhadap Agresivitas Pajak, sedangkan Capital Intensity berpengaruh negatif terhadap Agresivitas Pajak.Kata Kunci. Agresivitas Pajak, Capital Intensity, Koneksi Politik
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA S, Azzahra Salsabiila; Pratomo, Dudi; Nurbaiti, Annisa
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.781 KB) | DOI: 10.24912/ja.v20i2.61

Abstract

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaanEarning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially Permanent Difference, Temporary Difference did not have any affect on Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the company
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Tahaanii, Salsabilla; Pratomo, Dudi; Kurnia, Kurnia
Aksara Public Vol 3 No 3 (2019): Agustus (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan dan pengaruh secara simultan atau parsial antara Tax avoidance yang diproksikan dengan Book Tax difference dan Effective tax rate sebagai variabel independen terhadap Cost of debt dengan variabel kontrol Profitabilitas, leverage dan luar penelitian ini. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan tujuan deskriptif pengujian hipotesis dan memiliki tipe kausalitas. Unit analisis yang digunakan adalah perusahaan manufaktur yang konsisten listed di BEI, konsisten menerbitkan laporan keuangan serta tidak mengalami kerugian selama tahun penelitian yaitu 2015-2017. Dari kriteria tersebut terdapat 53 sampel perusahaan dengan 3 tahun penelitian yang dianalisis dengan analisis statistik deskriptif dan analisis regresi data panel dibantu dengan software Microsoft Excel 2016 dan E-Views 10 Student Version. Dari hasil analisis statistik deskriptif dan regresi data panel disimpulkan bahwa variabel Tax Avoidance dengan proksi Book Tax Difference dan Effective Tax Rate memiliki pengaruh secara negatif terhadap variabel Cost of Debt
Pengaruh karakteristik dewan komisaris dan kualitas audit terhadap konservatisme akuntansi Pratomo, Dudi; Havivah, Vivi
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.843 KB) | DOI: 10.29264/jinv.v17i2.7924

Abstract

Penelitian ini dilakukan dengan tujuan memperoleh data empiris mengenai pengaruh karakteristik dewan komisaris yang di dalamnya terdapat variabel proporsi komisaris independen, kepemilikan saham oleh komisaris yang terafiliasi, dan ukuran dewan komisaris serta variabel kualitas audit terhadap konservatisme akuntansi. Perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018 ialah populasi dalam penelitian yang menggunakan teknik purposive sampling ini. Maka dari itu, diperoleh 30 perusahaan dengan waktu 3 tahun dan didapat 90 sampel data untuk diobservasi. Regresi data panel menggunakan software Eviews10 merupakan model analisis data dalam penelitian ini. Hasil yang ditunjukkan dalam penelitian adalah karakteristik dewan komisaris dan kualitas audit berpengaruh secara simultan terhadap konservatisme akuntansi. Secara parsial, variabel proporsi komisaris independen dan ukuran dewan komisaris berpengaruh positif signifikan terhadap konservatisme akuntansi. Sedangkan kepemilikan saham oleh komisaris yang terafiliasi dan kualitas audit memiliki pengaruh negatif signifikan terhadap konservatisme akuntansi.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA DUDI PRATOMO; ATHIYYA NADHIFA NURAULIA
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.761

Abstract

Earnings Persistence is a revision of earnings to see company sustainable profits, this become an important aspect in earnings information for decision making.Population in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2013-2017. The total sample of the study were 17 companies. Data analysis using multiple linear regression and the process used software eviews 10. Results this study indicate that together institutional ownership, manageriall ownership and ownership concentration as well as the level of debt and company size affect earnings persistence with a coefficient of determination of 30.18%. Partial test shows that institutional ownership, managerial ownership, ownership concentration and company size negatively affect earnings persistence while the level of debt does not affect earnings persistence.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK Dudi Pratomo; Risa Aulia Rana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2487

Abstract

The purpose of this study is to determine whether there is an influence of institutional ownership, independent commissioners and audit committees on tax avoidance of consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2018. This research uses quantitative descriptive. The sampling technique used was purposive sampling with a total sample of 14 companies within 4 years so that 56 samples were obtained after data outliers were carried out. The analysis used is panel data analysis using Eviews 10. The analysis test results state that institutional ownership variables, independent commissioners, and audit committees have an influence on simultaneous tax avoidance. Partial testing stated that the variable of institutional ownership and independent commissioners had a negative effect on tax avoidance, while the audit committee had no effect on tax avoidance.
Co-Authors Adli Dzil Ikram Ahmad Fachrizal Alvin Zikro AMBARSARI, DESI Andrieta Shintia Dewi Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Dini Wahjoe Hapsari Dini Wahjoe Hapsari* Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Elvira Astrid Salsabilla Fitri Anjani Grace Yohana Rotua Havivah, Vivi Hervita Triswidyaria Ika Prismawardani Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Kharisma Ellyana Krishna Kusumahadi KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lestari, Poppy Ariyani Sumitha Muhamad Rafki Nazar Muhammad Rofik Wibowo Nelda Alma Ni Putu Desy Cristiana Yanthi Rafika Misdiyanti Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rr. Sri Saraswati S, Azzahra Salsabiila Safarinda Nurzahara Shinta Diah Permatasari Sri Hardiyati Pangestu Sri Rahayu Tahaanii, Salsabilla Tommy Handoko Viliane Puspa Negara Vivi Havivah Willy S. Yuliandhari Willy S. Yuliandhari, Willy S.