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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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PENGARUH KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO Harry Budiantoro; Kanaya Lapae; Perdana Wahyu Santosa
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.153

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Keahlian Keuangan dan Akuntansi Komite Audit, Ukuran Perusahaan, Frekuensi Rapat dan Ukuran Dewan Komisaris Terhadap Keberadaan Komite Manajemen Risiko pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel sejumlah 125 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa keahlian akuntansi dan keuangan komite audit dan ukuran dewan komisaris tidak berpengaruh terhadap keberadaan komite manajemen risiko. Sedangkan ukuran perusahaan dan frekuensi rapat dewan komisaris berpengaruh positif terhadap keberadaan komite manajemen risiko.
The Moderating Role Of Firm Size On Relationship Between Majority Ownership And Debt Policy Of Property Sector Perdana Wahyu Santosa; Harry Budiantoro; Alyta Shabrina Zuzryn
Jurnal Manajemen Vol. 26 No. 2 (2022): June 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i2.932

Abstract

This study aims to understand well the effect of majority ownership and firm size on financial fundamentals as controlling the debt policy of the property sector in Indonesia. The data panel model was built using data from firms listed in the property sector of the Indonesia Stock Exchange. Data is extracted from audited quarterly financial reports from 2014-2019. The results show that majority ownership negatively influences debt policy. In general, majority ownership negatively affects the capital structure in the short and long term because management is more prudent. However, sales growth and firm size insignificantly affect debt policy. Moreover, the moderate effect of firm size on the relationship between majority ownership and debt policy was strengthened. The controlling fundamentals, namely liquidity and profitability, negatively affect leverage. However, price to book value positively affects leverage. Our main implication is that majority ownership and firm size with firm-specific rather than country facts explain the differences in debt policy in the property sector.
Pelatihan Pembuatan, Produksi Masker Kain 3 Lapis Bagi Ibu Rumah Tangga Harry Budiantoro; Imelda Sari; La Diadhan Hukama; Hestin Agus Tantri; Nurlita Malawat
Majalah Ilmiah UPI YPTK Vol. 29 (2022) No. 1
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jmi.v29i1.103

Abstract

Pelatihan Pembuatan, Dan Produksi Masker Kain 3 Lapis Bagi Ibu Rumah Tangga merupakan program yang digagas oleh Fakultas Ekonomi Universitas YARSI dalam rangka mengimplementasikan salah satu fungsi Tridharma Perguruan Tinggi yaitu Pengabdian Kepada Masyarakat (PKM). Program tersebut merupakan program tentang bagaimana menciptakan masyarakat sehat dan tangguh melawan covid 19, dalam rangka membantu ibu – ibu rumah tangga, remaja putri dan kader masyarakat di kelurahan johar baru untuk meningkatkan pemahaman mengenai bagaimana membuat dan memproduksi masker kain, dalam rangka meningkatkan kesehatan keluarga. Program ini berangkat dari masih tingginya ancaman covid 19 dan kurangnya kemampuan ibu – ibu rumah tangga, remaja putri, dan kader masyarakat untuk bisa melindungi diri dan keluarga melawan ancaman covid 19, dengan pemanfaatan kemampuan yang telah dimiliki (menjahit limbah kain dalam kehidupan sehari –hari, sehingga bisa meningkatkan produktivitas melalui kesehatan keluarga. Solusi yang ditawarkan adalah dengan memberikan Pelatihan Pembuatan masker kain (3 lapis). Program tersebut akan dilaksanakan secara konsisten sehingga dapat dimaksimalkan pembuatan dan pemanfaatan masker kain dari ibu – ibu rumah tangga, remaja putri serta kader PKK sehingga yang mereka lakukan bisa membantu menjaga kesehatan dan produktivitas keluarga dan masyarakat di lingkungan tempat tinggal mereka dalam menghadapi covid 19.
Pengaruh Audit Tenure, Ukuran KAP, Spesialisasi Auditor, dan Auditor Switching Terhadap Kualitas Audit : (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Harry Budiantoro; Amanda Serena; Hestin Agus Tantriningsih
Journal of Research in Business, Economics, and Education Vol. 3 No. 5 (2021): October
Publisher : Kusuma Negara Business School

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

Abstract

This study aims to examine the influence of Audit Tenure, KAP Size, Auditor Specialization and Auditor Switching To Audit Quality This study uses a sample of manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2017-2019. This type of research is a quantitative research. This study uses secondary data from the financial statement were obtained from the website Indonesian Stock Exchange (IDX). The analysis method of this research used was logistic regression with the SPSS Ver.25.0 application. The number of service companies in the manufacturing company which were used as samples of this study were 127 companies with 3-year observations. Based on the purposive sampling method, the total research sample is 381 financial statements. This study shows that Audit Tenure And Size KAP did not affect audit quality while auditor specialization had a positive effect on audit quality and auditor switching had a negative effect on audit quality.
PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Harry Budiantoro; Mohamad Royudin; Zainal Zawir Simon; Kanaya Lapae
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.053 KB) | DOI: 10.34308/eqien.v11i1.795

Abstract

The goal of this study was to investigate the effect of exam duration, audit rotation, KAP size, and company size on audit quality empirically. This study's methodology is quantitative, and it employs logistic regression statistics from SPSS version 25. This study's population consists of production companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The sample count is 80, with 240 samples collected between 2015 and 2017. According to the findings of the investigation, the inspection period has a positive and significant effect on the quality of the audit, the rotation of the audit has no effect on the quality of the audit, and the size of the company has no effect on audit quality.
Pengaruh Beban Pajak Tangguhan, Tax Planning dan Tax Avoidance Terhadap Manajemen Laba Dengan GCG Sebagai Pemoderasi Harry Budiantoro; Devi Nur Fazriyani; Perdana Wahyu Santosa; Alyta Shabrina Zhusryn; Kanaya Lapae
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1214

Abstract

The purpose of this research is to determine the impact of Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management in the context of Good Corporate Governance Moderation. This is a quantitative study, with secondary data obtained from the Indonesia Stock Exchange as the data source (IDX). This study's population consists of industrial companies that are listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was used in this study, with a sample of 19 companies. Multiple linear regression analysis is used in this study. According to the findings of this study, deferred tax expense, tax planning, and tax avoidance have no effect on earnings management, either partially or simultaneously. Furthermore, Good Corporate Governance with the proxy of the Independent Commissioner is unable to moderate the relationship between Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management
PENGARUH INDEPENDENSI, PENGALAMAN, ETIKA, DUE PROFESSIONAL CARE DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT Harry Budiantoro; Corry Muslimah Ogan; Kanaya Lapae; Hestin Agus Tantri Ningsih; Adinda Primadini
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.943

Abstract

The goal of this study is to see how concurrent and partial independent, experience, ethics, professional prudence, and motivation affect audit quality from an Islamic standpoint. This study relied on primary data. Data for this study were gathered through questionnaires distributed to study participants. The data in this study was analyzed using multiple linear regression. The findings of this study suggest that audit quality is positively influenced by independence, experience, ethics, due professional care, and auditor motivation. At a Public Accounting Firm (KAP) in the North Jakarta Region, independence, experience, ethics, due professional care, and motivation all have a positive and significant effect on audit quality.
PENGARUH PROFITABILITAS, DEBT DEFAULT DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Selvy Lintang Tamida; Harry Budiantoro; Kanaya Lapae
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.178

Abstract

With firm size acting as a moderating variable, the purpose of this study was to determine the effect of profitability, debt default, and audit tenure, going concern audit opinion. Trading, service, and investment companies listed on the Indonesia Stock Exchange for 2017 - 2021 are the samples used in this study. 61 companies were selected as part of the purposive sampling technique used in this study. This study uses secondary data, particularly the company's financial statements collected from the official website of the Indonesia Stock Exchange (IDX). Logistic regression with SPSS version 26 was used as the analytical technique. According to research findings, profitability and debt default affect going concern audit opinion. Going concern audit opinion is not affected by the audit period. Profitability and debt default on going concern opinion can be moderated by company size, but not able to moderate the audit period.
Pemberdayaan Ibu Rumah Tangga Melalui Pembentukan Entrepreneur Mandiri di Kelurahan Johar Baru, Cempaka Putih: Empowering Housewives Through the Establishment of Independent Entrepreneurs in Johar Baru Village, Cempaka Putih Harry Budiantoro; Imelda Sari; La Diadhan Hukama; Hestin Agus Tantri Ningsih; Kanaya Lapae
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 1 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i1.4171

Abstract

The purpose of this program is Community Service (PKM) which is a socialization program on how to create an entrepreneurial spirit to help housewives, young women, and the community increase their understanding of how to make, produce, and market patchwork waste decorations. in order to improve the family economy, is to carry out one of the functions of the Tridharma of Higher Education. Workshops and technical instructions in the manufacture of patchwork decorations are the methods used. 80% of the partners who attended were able to make decorative products from patchwork waste, according to the results of the pre and post tests that had been carried out. So with this training, it is hoped that housewives and young women in RW 03 Johar Baru Village will gain more knowledge about making simple businesses and being able to choose and sort patchwork materials and prepare tools.
The Effect of Independence, Due Professional Care, and Experience on Audit Quality Bayu Bayu; Harry Budiantoro; Kanaya Lapae; Supriyatin Supriyatin; Hesty Juni T S
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.1970

Abstract

In order to determine how independence, appropriate professional care, and experience affect audit quality at the Public Accounting Firm (KAP) in North Jakarta, this study will look at these factors. The respondents in this study were auditors from the North Jakarta Public Accounting Firm (KAP). In this study, 50 respondents representing 6 Public Accounting Firms (KAP) in North Jakarta served as the sample of auditors. Convenience sampling, or selecting the sample that can be found the easiest, was used to select the sample for this study. While researchers use multiple regression analysis as a data processing technique. According to the study's findings, independence, due professional care, and experience all significantly and favorably affect audit quality.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska