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All Journal Dinamika Akuntansi Keuangan dan Perbankan AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Equity Jurnal Ilmiah Satyagraha Jurnal Akademi Akuntansi Indonesia Padang
Prasetiyo, Yudhi
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Economics, Econometrics & Finance Social Sciences

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IMPLICATIONS OF COMPANY FINANCIAL PERFORMANCE AND INDEPENDENT AUDITOR REPUTATION ON AUDIT DELAY Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Riyani, Etik Ipda
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9594

Abstract

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.
Analisis Determinan Penghindaran Pajak dan Kualitas Audit sebagai Pemoderasi Prasetiyo, Yudhi
Jurnal Wahana Akuntansi Vol 17 No 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.022

Abstract

This study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method used is quantitative by analyzing the factors that influence tax avoidance by being strengthened or weakened by moderating variables, while the regression technique used is Regression Moderation Analysis in conducting statistical tests. The population in this study is the main sector of health companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021, with sample criteria taken. The results of the study show that profitability as indicated in ROA, firm size, solvency as indicated in DER has no effect on tax avoidance. Then audit quality weakens the influence of ROA, firm size, DER on tax avoidance in the main sectors of health companies listed on the IDX for the 2018-2021 period.
RESONANSI OBJEK WISATA DENGAN NILAI ERGO-IKONIK UNTUK PENGEMBANGUN BERKELANJUTAN Hermajiwandi, Chandra Murti Dewi Widowati; Ngarbingan, Hubertina Karolina; Ulfah, Indar Fauziah; Prasetiyo, Yudhi; Thohir Wijaya, Raden Abdurrohman; Andriyansah, Andriyansah
Jurnal Ilmiah Satyagraha Vol 7, No 2 (2024)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v7i2.1066

Abstract

This research aims to complete or fill the research gap conducted by previous researchers related to sustainable tourism development. This research uses a quantitative approach with a survey technique of 50 responses conducted during the April 2024 joint leave at the Belitung island tourist attraction. This research found that tiktok, natural, no additional costs, halal culinary are important points for tourists when deciding to travel. aligning tourist attraction development with these values, destinations can increase visitor satisfaction, preserve cultural and natural heritage, encourage local community involvement, and promote responsible and sustainable tourism practices. To achieve this resonance, tourist destination development should engage local stakeholders, adopt a place-based approach, apply ergonomic and eco-friendly design principles, authentically interpret cultural and natural heritage, and monitor and manage tourism impacts. The resonance of tourist attractions with ergo-iconic values can create meaningful tourism experiences and contribute to sustainable tourism development.
Interactions Price Synchronicity: Connections between Indonesia's Stock Index and Asian Equities Markets Mubarok, Faizul; Wibowo, Martino; Arifin, Andi Harmoko; Prasetiyo, Yudhi; Aumeboonsuke, Vesarach
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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Abstract

Looking at the capital market is a way to measure the health and growth of a country's economy. Consequently, a nation will employ a wide range of measures to lessen the impact of potential threats and make the most of its available resources. This research aims to investigate how other Asian stock markets have affected the Indonesian market and how much of an effect they have had. Using daily time series data from 2010 to 2022, the number of observations in this study reached 2712. This study employs vector autoregression (VAR). The study's findings indicated that the stock indices of Malaysia and Thailand affected the Indonesian indices. The Indonesian stock market index (IHSG) reacted negatively to the indices of the Philippines (PSEI), Malaysia (KLCI), and South Korea (KOSPI) and positively to those of Hong Kong (HANG SENG), Thailand (SETI), and Japan (NIKKEI). Capital market portfolio diversification allows investors to evaluate alternative investing techniques. It is essential to have a diversified worldwide portfolio while trading on Asian exchanges. The study's findings shed light on the Asian stock market's tendencies and patterns in novel ways.
Analisis Hubungan Firm Size, Audit Quality, dan Kinerja Keuangan Dengan Financial Distress Prasetiyo, Yudhi
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/x5w5ch69

Abstract

Financial distress merupakan gambaran kondisi keuangan perusahaan atau entitas yang memberikan petunjuk pada ketidakmampuan sebuah organisasi untuk menyelesaikan seluruh kewajibannya kepada pihak internal ataupun eksternal. Riset ini dilaksanakan untuk menganalisis implikasi firm size, audit quality dan kinerja keuangan terhadap finansial distress. Sampel dalam riset ini entitas aneka industri listing di Bursa Efek Indonesia (BEI) 2018-2021. Tenik sampling menggunakan purposive sampling. Hasil riset menjelesakan bahwa firm size dan audit quality tidak memberikan implikasi pengaruh yang signifikan terhadap financial distress sedangkan kinerja keuangan dengan proksi leverage dan current liquidity memberikan implikasi pengaruh siginifikan terhadap financial distress. 
Role of Financial Performance Determines the Sustainability of Operating Profit Growth Prasetiyo, Yudhi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

During the COVID-19 pandemic that has hit the entire world, businesses are facing challenges in starting their business development due to financial factors. The movement of company profits shows business development, which is an indicator of business progress. The entity calculates and considers business conditions based on existing performance. The aim of this research is to observe and analyze how financial performance and business operational results influence the movement of company profits in various industrial companies on the Indonesia Stock Exchange from 2016 to 2021. This research uses a quantitative exploratory basis. The number of various industrial companies listed on the Indonesian Stock Exchange reached 126 companies. The purposive sampling process uses secondary data from the Indonesian Stock Exchange database. In this research, multiple regression is used to analyze. The research results show that the increase in profits is not significantly influenced by financial performance, which is measured by activity ratios, liquidity, profitability and solvency using the measurement proxies used in this research. Keywords: Ratio Activity; Ratio Liquidity; Ratio Profitability; Ratio Solvency; Profit Growth
Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan Prasetiyo, Yudhi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2494

Abstract

In the current era of intense business competition, disclosure of social responsibility or CSR is not only a complement to companies in reporting their business entities, but is a principle that must be one of the main focuses in business continuity, because it is not only focused on profits, companies must also maintain environmental sustainability and provide social implications in the development and welfare of society. This research aims to determine the effect of CSR on company value as well as the moderating impact of debt (leverage) and profitability (NPM) on CSR and company value. The samples in this research are companies in the Agriculture, Forestry & Fisheries sectors that are listed on the IDX in the 2020-2022 period. The company selection used a purposive sampling method. The analysis technique used by the moderation analyst uses Smart PLS. The results of the research show that CSR does not have a significant influence on company value and debt (leverage) and profitability (NPM) are unable to moderate the influence of CSR on company value
Co-Authors Andi Harmoko Arifin Andriyansah . Aumeboonsuke, Vesarach Faizul Mubarok Hermajiwandi, Chandra Murti Dewi Widowati Martino Wibowo Ngarbingan, Hubertina Karolina Riyani, Etik Ipda Sila Ninin Wisnantiasri Thohir Wijaya, Raden Abdurrohman Ulfah, Indar Fauziah