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All Journal Jurnal Sinergi Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan JEJAK Future : Jurnal Manajemen dan Akuntansi Indonesian Journal of Islamic Literature and Muslim Society Jurnal Aplikasi Bisnis

Sigit Handoyo, Sigit

Univeristas Islam Indonesia

Author-ID : 512241

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 33 Documents Claim Missing Document

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Management Dysfunctional Behaviour toward Financial Statements: Income Smoothing Practice in Indonesia’s Mining Industry Sector Sigit Handoyo; Safri Fathurrizki
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v22i3.2047

Companies tried to maintain reported fluctuations in earnings and intervene them to the desired level. With the practice of income smoothing, the information was presented in financial statements; especially income statement became invalid so that it will mislead information to the users. We analyzed the factors influencing the income smoothing practice. Populations in this study were 45 mining companies listed on Indonesian Stock Exchange (IDX). The data used in this study was a secondary data screened by using purposive sampling method. Variables used in this research were company size measured by total assets, profitability proxied by return on assets, dividend payout ratio was proxy by comparing the dividend per share divided by earning per share, financial leverage was proxied by debt to total assets, and income smoothing was measured using Eckel index as dependent variable. This study used logistic regression tools. We found that dividend payout ratio and financial leverage gave significant positive effect to income smoothing practice. However, the size of the company and profitability did not affect to influence income smoothing practice. The investor who willing to invest in shares, it was important to scrutinize dividend payout ratio and financial leverage level of the future company.JEL Classification: L25, G35DOI: https://doi.org/10.26905/jkdp.v22i3.1820

Combating Corruption Relates Money Laundering Activities in Indonesia: A Hope and Reality Sigit Handoyo
Sinergi: Kajian Bisnis dan Manajemen Vol. 10 No. 1 (2008)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v10i1.877

Corruption in Indonesia has become a culture and systemic so that it could not be eradicated in the short period of time. As corruption is closely related to money laundering activities, it is not impossible that combating corruption also means combating money laun-dering activities. PPATK (Pusat Pengkajian dan Analisis Transaksi Keuangan) as the Indone-sia’s FIU (Financial Intelligence Unit) has hard works to reveal those money laundering and corruptions activities. Beside its obstacles, PPATK also has challenges in the future. This arti-cle presents a study which discusses Indonesian cases in relations to money laundering and corruption, as well as the challenges that will be faced by PPATK as the Financial Intelli-gence Unit in combating money laundering activities.Keywords: corruption, money laundering, PPATK, FIU

THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND DEBT TO THE DIVIDEND PAYOUT RATIO IN MANUFACTURING COMPANY (LISTED IN INDONESIAN STOCK EXCHANGE FROM 2008-2010) Putri Kartika Sari; Sigit Handoyo
Jurnal Siasat Bisnis Vol. 17 No. 1 (2013)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol17.iss1.art8

AbstractThis research analyzes the influence of profitability, liquidity, and debt to dividend payout ratio in manufacturing companies in Indonesia. The samples consist of 102 companies listed in Indonesian Stock Exchange during the period of 2008-2010. This research tests three hypotheses related to the influence of profitability, liquidity, and debt toward the dividend payout ratio (DPR). Data obtained were analyzed by using multiple regression analysis. The results of this research indicate that: (1) profitability ratio (ROI) has positively significant influence to dividend payout ratio. (2) Liquidity ratio (QR) does not significantly influence to dividend payout ratio. (3) Debt ratio (DER) does not significantly influence to dividend payout ratio.Keywords: profitability, liquidity, debt, Dividend Payout Ratio (DPR), manufacturing company.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan utang terhadap rasio pembayaran dividen dalam perusahaan-perusahaan manufaktur di Indonesia. Sampel terdiri dari 102 perusahaan yang terdaftar di Bursa saham Indonesia selama periode tahun 2008-2010. Penelitian ini menguji tiga hipotesa yang berkaitan dengan pengaruh profitabilitas, likuiditas, dan utang terhadap rasio pembayaran dividen (DPR). Data yang diperoleh dianalisis dengan menggunakan analisis regresi. Hasil dari penelitian ini menunjukkan bahwa: (1) profitabilitas rasio (ROI) memiliki pengaruh positif dan signifikan terhadap rasio pembayaran dividen. (2) rasio likuiditas (QR) tidak berpengaruh terhadap rasio pembayaran dividen. (3) Rasio hutang (DER) tidak berpengaruh atas rasio pembayaran dividen.Kata kunci: profitabilitas, likuiditas, utang, rasio pembayaran dividen (DPR), manufaktur perusahaan.

The Comparison Study of Accounting Standards: Implementation On Phar-maceutical Company Sigit Handoyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Difference on characteristics in various countries will influence the implementation of accounting standard. Such conditions may include economic, social, cultural, and political condi-tions. As there are differences of accounting standard between one country and another, there also will be dissimilarities of financial reporting disclosure. Consequently, different accounting standard implementation will cause barriers to the users of financial report from a company, par-ticularly multinational enterprises, in foreign country. This article will analyse some differences in some posts as the result of unalike implementation of accounting standard, which will influence the number of rupiahs and dollars presented in the financial report. The samples of the research are four well-known pharmacy companies from four different countries namely Boehringer Ingel-heim in Germany, Pfizer in United States of America, CSL Ltd. in Australia, and PT. Kalbe Farma Tbk. in Indonesia. Those samples represent the implementation of four different reporting standard i.e. HGB (Handelsgesetzbuch), US GAAP, IFRS, and PSAK. Furthermore, this study will discuss the possibility of implementing harmonization as the consequence of difficulties faced by the users of financial report in comparing company performance caused by dissimilarities of ac-counting standard in those countries. Keywords: Accounting Standard, HGB, US GAAP, IFRS, PSAK

COMMITMENT, SENSITIVITY ETHICS, AND INDEPENDENCE OF AUDITOR Anggit Senja Nugraha; Sigit Handoyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk melihat hubungan antara komitmen, sensitivitas etik terhadap perilaku dan pengalaman, terhadap independensi auditor. Sampel penelitian adalah auditor yang bekerja di kantor akuntan publik di Yogyakarta. Data yang terkumpul dianalisis menggunakan regresi. Penelitian menunjukkan bahwa komitmen mempunyai hubungan positif dan signifikan terhadap independensi auditor. Selain itu, hasil penelitian menunjukkan terdapat hubungan positif antara sensitivitas etik dan pengalaman terhadap independensi auditor.Kata kunci: Auditing, komitmen, sensitivitas etik terhadap perilaku dan pengalaman, independensi auditor.

Determinants of Audit Report Lag of Financial Statements in Banking Sector Sigit Handoyo; Erza Diandra Maulana
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 13 Nomor 2 Tahun 2019
Publisher : Universitas Udayana

Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. This study analyzed the factors that affect ARL on the Conventional Bank Companies listed in the Indonesia Stock Exchange. The sample consisted of 84 companies listed in Indonesia Stock Exchange (IDX) which submitted financial reports to OJK (the Financial Service Authority) in the period of 2013-2015. The data used in this research was selected by using purposive sampling method and analysis used multiple linear regression. Based on the analytical results, Profitability, Auditor Opinion, and Firm Reputation had negative significant effect toward ARL. Then Auditor Switching, Complexity, and Board of Size of Director had positive significant effect toward ARL.

ANALISIS PENGARUH LEVERAGE, PROFITABILITY, DAN FOREIGN OWNERSHIP TERHADAP PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) Sigit Handoyo; Tito Jakasurya
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 11 Nomor 2 Tahun 2017
Publisher : Universitas Udayana

Penelitian ini bertujuan untuk menganalisa hubungan antara leverage, profitability, dan foreign ownership terhadap pengungkapan informasi tanggung jawab sosial (CSR) pada perusahaan dari sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 - 2014. Nilai indeks Corporate Social Responsibility (CSR) diukur dengan menggunakan nilai antara indikator yang diungkapkan oleh perusahaan dibagi dengan jumlah indikator yang diatur dalam Global Reporting Initiative (GRI). Metode pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa leverage dan profitability memiliki pengaruh dan signifikan terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan dari sektor pertambangan di Indonesia.

KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN KEBERADAAN RISK MANAGEMENT COMMITTEE Levi Tri Istorini; Sigit Handoyo
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

The research aimed to demonstrate empirically the relationship of commissioners board characteristics and thecompany characteristics against the existence of Risk Management Committee (RMC) and Separated RiskManagement Committee (SRMC). In this research the characteristics of commissioners board consisted ofindependent commissioners and the size of commissioners board and also characteristics of the companyconsisting of auditors reputation, financial reporting risk, company industry type, company size, and leverage.The population taken in this research was all companies in BEI. The method of data analysis was logisticregression analysis with SPSS version 20. The results of this research showed that the variables that wereproved to have positive and significant influence to the existence of the RMC were independent commissioner,leverage, and the size of the company while the size of commissioners board, auditors reputation, financialreporting risk, and types of industry were not proved to give an influence to the existence of RMC. The researchalso proved that the auditors reputation and the size of company gave positive and significant effect to theexistence of SRMC while independent commissioner variables, the size of commissioners board, financialreport risk, and the type of industry did not have an effect to SRMCs existence.

GCG Role and Audit Quality in Reducing Earnings Management Action in Indonesian Manufacturing Firms Sigit Handoyo; Windri Bulan Agustianingrum
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v21i3.673

All elements in the financial statements were the responsibility of the management, however, investors more pay attention to profit information so that this will trigger the management to do earnings management. This study was intended to analyze the effect of managerial ownership, institutional ownership, independent board, audit committee, and the quality of audit toward earnings management. This study is using data 35 manufacturing companies listed on Indonesia Stock Exchange 2013-2015, determination of samples in this study using a purposive sampling method. The data of the managerial ownership, institutional ownership, independent board, audit committee and quality of audit were gathered from the company’s annual report. Hypothesis testing using multiple regression analysis. The outcome of the hypothesis testing shows that the managerial ownership, institutional ownership, audit committee and quality of audit will give a significant negative effect on earnings management while the independent board has no influence on earnings management.DOI: https://doi.org/10.26905/jkdp.v21i3.673

Pengaruh Computer Anxiety Terhadap Keahlian Karyawan Dalam Menggunakan Komputer Sigit Handoyo; Nike Ardhini Cahyono
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

This study entitled "The Effect of Computer Anxiety alongside Employees in Using Computer Skills" aims of the study is to examination significant result between computer anxiety and computing skill. The number of 97 respondent employees as sample who working in the Universitas Islam Indonesia. Data collection techniques using questionaires and measured using a Likert scale of measurement. The analysis tools are simple regresion test. The result of this study shows that computer anxiety strong significantly toward using computers skills level employee

Co-Authors Anggit Senja Nugraha Aulia, Hilda Rizki Cahyono, Nike Ardhini Candrapuspa, Hardhika Maghribi Darmastuti, Lina Trianita Dewi Maharani Kartika Untari Dwiayu Fatmasari Erza Diandra Maulana Fitria Rahmadani Putri Hardinto, Wirawan Hilda Rizki Aulia Levi Tri Istorini Lina Trianita Darmastuti Mahdalena Toha Meutia Rahma Nike Ardhini Cahyono Nur Mazkiyani Putri Kartika Sari Rahma, Meutia Ridho Dwitama Safri Fathurrizki Salihah, Riadhani Tito Jakasurya Toha, Mahdalena Wilastri, Siwi Filastri Windri Bulan Agustianingrum Wirawan Hardinto

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