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All Journal Jurnal Riset Akuntansi dan Keuangan Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ecogen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Journal of Islamic Economics Lariba Jurnal Abdimas Lamin IIJSE
Setyadi, Edi Joko
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pemberdayaan Perempuan Melalui Penguatan Literasi Keuangan di Era Digital Mudjiyanti, Rina; Setyadi, Edi Joko; Hidayah, Arini; Fitriati, Azmi; Septin MR, Tri; Utami, Rifka Frida
Jurnal Pengabdian Masyarakat Lamin Vol 3, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

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Abstract

Perempuan memiliki peranan penting dalam membuat perencanaan keuangan. Tujuan dari kegiatan ini adalah untuk meningkatkan literasi keuangan di era digital. Kegiatan pengabdian ini dilaksanakan dengan metode penyuluhan dan pelatihan tentang pentingnya literasi keuangan dengan memberikan pengetahuan dan informasi tentang perkembangan digitalisasi keuangan. Era digital memudahkan akses produk dan layanan sektor keuangan secara cepat. Kegiatan ini juga memiliki sasaran pada perempuan wirausaha muda atau calon wirausaha. Perempuan mulai berperan dalam ekonomi dan publik. Kesetaraan gender mengubah profil perempuan untuk lebih mandiri dan berkemajuan. Sasaran pembangunan jangka menengah 2020-2024 yaitu mewujudkan masyarakat Indonesia yang maju, mandiri, adil dan makmur melalui percepatan pembangunan. Perempuan menjadi salah satu penyumbang tumbuhnya UMKM. Perempuan yang berwirausaha rentan jika tidak memahami manfaat dan resiko digitalisasi keuangan. Kegiatan ini akan memberkan sosialisasi bahwa digitalisasi keuangan dapat memberikan manfaat dan bisa juga memberikan resiko jika tidak berhati-hati dalam bertransaksi. Mudahnya akses untuk mendapatkan informasi produk dan keuangan jika tidak dibarengi dengan kewaspadaan dapat merugikan. Maraknya pinjaman online yang memudahkan calon wirausaha muda sangat menggiurkan, namun efek hutang yang bias hanya mementingan kebutuhan jangka pendek, dan akan sangat merugikan. Sehingga perlu pengetahuan bagaimana perencanaan keuangan baik untuk pribadi maupun usaha, agar tidak menjadi beban kedepannya. Permasalahan mitra pada umumnya berhubungan dengan kebutuhan dana sebagai modal awal. Banyak perempuan yang memanfaatkan atau terjebak dalam pinjaman online dikarenakan kemudahan dalam mendapatkan dana tanpa syarat ijin usaha dan jaminan hutang. Oleh karena itu perlu adanya penyuluhan dan pelatihan literasi keuangan agar terhindar dari resiko finansial yang kurang menguntungkan. 
Efek Moderasi Financial Distress Pada Faktor Determinan Auditor Switching Nanda, Mayang Setia; Wahyuni, Sri; Setyadi, Edi Joko; Inayati, Nur Isna
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The importance of external auditor services causes auditor independence to be considered. Auditor independence can be maintained if a company conducts auditor switching. This research examine financial distress as a moderating influence of the previous year's audit opinion, management change, KAP reputation, and tenure audit on switching auditors. The research was conducted  on property and real estate  companies listed on the Indonesia Stock Exchange for 2020-2022. The sampling method used is purposive sampling so that the sample obtained is as many as 62 companies with a total of 186 data samples. The analysis showed that audit tenure is the only factor affecting auditor switching. In contrast, other factors such as the previous year's audit opinion, management changes, and KAP reputation do not influence switching auditors and financial distress variables or moderate all independent variables on switching auditors. The results of this study are expected  to contribute to the development of theory and can be useful for auditors to find out why companies to switch auditors.
The Influences of Profitability, Company Growth, Financial Condition, and Debt Default on Going Concern Audit Opinions Permana, Ghozy Agung; Setyadi, Edi Joko; Fakhruddin, Iwan; Inayati, Nur Isna
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.72172

Abstract

This research focuses on property and real estate companies in Indonesia, especially in the context of profitability, company growth, financial condition and debt default on going concern audit opinions. The aim is to evaluate the influence of these factors on going concern disclosures in audit opinions, thereby providing a deeper understanding for stakeholders in assessing the company's financial risk. This research uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research applies logistic regression analysis to test the proposed hypothesis. The results show that profitability and financial condition have a significant negative relationship with going concern as an audit opinion, while company growth and debt default do not show a significant relationship. This emphasizes the importance of financial factors in determining a company's business continuity
The effect of liquidity and leverage on financial performance with company size as a moderating variable: A study on companies listed in Jakarta Islamic Index 30 Cahyani, Fatma Intan; Santoso, Suryo Budi; Hariyanto, Eko; Setyadi, Edi Joko
Journal of Islamic Economics Lariba Vol. 10 No. 1 (2024)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol10.iss1.art2

Abstract

IntroductionThe Jakarta Islamic Index is an index on the Indonesia Stock Exchange which contains companies that contribute to the halal industry in Indonesia. However, research on financial performance specifically using liquidity, leverage and company size is still limited.ObjectivesThe research aims to examine the effect of liquidity and leverage on performance financial with company size as a moderating variable. This research aims to find out which companies in the Jakarta Islamic Index 30 are influenced by factors that can improve their financial performance so that they have a more positive impact on companies and investors.MethodThe subject of this research companies listed on Jakarta Islamic Index 30 for 2020 – 2022. Data collection techniques used in this study were purposive sampling and with a sample size of 114 samples. While the data analysis techniques used in this study is classic multiple regression analysis with interaction.ResultsThe analysis show that liquidity has a significant effect on financial performance, leverage has no effect on financial performance, company size moderates liquidity on financial performance but does not moderate leverage to financial performance.ImplicationsCompanies registered on Jakarta Islamic Index 30 can utilize their debt policy to obtain additional capital as long as the use is reasonable and does not burden the company.Originality/NoveltyThis study contributes to broaden the knowledge on financial performance of companies listed in Jakarta Islamic Index 30.
Pengaruh Karakteristik Perusahaan, Kualitas Audit, dan Kepemilikan Institusional Terhadap Asimetri Informasi Septian, Rifki; Setyadi, Edi Joko; Santoso, Suryo Budi; Inayati, Nur Isna
Jurnal Ecogen Vol 7, No 3 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i3.16607

Abstract

This research to determine the influence of company characteristics, audit quality, and institutional ownership on information asymetry. The reseacrh method used is aquantitative method. The population in this study are manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The sampling technique in this research uses a purposive sampling technique with a total of 129 data. The data analysis method used is panel data regression analysis, using E-Views 12 software. Based on the results of panel data regression analysis testing, it is known that company age and audit quality have a significant effect to information asymetry. Meanwhile, company size, leverage profitability and institutional ownership have no effect on information asymetry. 
Taxation Digitalization Transformation: Taxpayer Perceptions of the E-System on the Quality of Tax Services Mujiarti, Mujiarti; Amir, Amir; Santoso, Suryo Budi; Setyadi, Edi Joko
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13476

Abstract

This research aims to explain the transformation of tax digitalization: taxpayers' perceptions of the e-system on the quality of tax services. This research is motivated by developments in service systems using internet technology. The method used in this research is quantitative. The data source was obtained from primary data by distributing questionnaires as research instrument material. Sampling was carried out using the purposive sampling method. The number of samples required for this research is 140 respondents who are individual and Corporate Taxpayers at KPP Pratama Purbalingga. The data analysis technique used in the research is Partial Least Square (PLS). Based on the results of the analysis carried out, it was concluded that the taxpayer perception of the e-registration and e-invoicing system has an influence on the quality of tax services, while the taxpayer perception of the e-filing and e-billing system has no influence on the quality of tax services.
PENGARUH LEVERAGE, OPERATING CAPACITY DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Jundan Mahasin, Muhammad Daffa; Wibowo, Hardiyanto; Setyadi, Edi Joko; Dirgantari, Novi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5068

Abstract

Financial distress adalah kondisi di mana perusahaan menghadapi kesulitan keuangan sebelum mengalami kebangkrutan. kondisi ini dapat dianalisis melalui laporan keuangan perusahaan dengan menggunakan indikator seperti leverage,operating capacity, dan likuiditas. Penelitian ini bertujuan menganalisis pengaruh leverage, operating capacity, dan likuiditas terhadap financial distress yang dimoderasi oleh profitabilitas pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang diambil adalah 3 tahun yaitu 2021 – 2023. Sampel sebanyak 68 data laporan keuangan dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Analisis Regresi Berganda dan Moderated Regression Analysis (MRA) dengan software SPSS 26. Hasil penelitian ini menunjukkan jika leverage berpengaruh negatif terhadap financal distress (p < 0,05), sementara operating capacity dan likuiditas berpengaruh positif. Profitabilitas tidak dapat memoderasi hubungan variabel indpenden terhadap financial distress. Hasil ini diharapkan menjadi panduan manajemen dalam mencegah financial distress di perusahaan.
Faktor Determinan Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Anjani, Nadya Zalianti Puspa; Wahyuni, Sri; Setyadi, Edi Joko; Mudjiyanti, Rina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2095

Abstract

This study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality.
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model Sitoresmi, Dyah; Fakhruddin, Iwan; Fitriati, Azmi; Setyadi, Edi Joko
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.v8i4.2294

Abstract

In an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting.
PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Pratama, Aditya; Setyadi, Edi Joko; Pramono, Hadi; Hartikasari, Annisa Ilma
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.894

Abstract

The purpose of this study is to analyze and test empirically whether the variables of financial distress, leverage, and profitability can affect accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The data analysis technique used is panel data regression analysis and uses E-Views 12 software. The sample selection was carried out by purposive sampling, with several restrictions. Based on the panel data regression analysis test, it is known that financial distress and leverage have a significant positive effect on accounting conservatism. Meanwhile, accounting conservatism is significantly negatively affected by profitability. This study has limitations because there are problems with the results of normality, autocorrelation, and heteroscedasticity tests which previously used 184 data samples reduced to 84 data samples and limitations on the observation period.
Co-Authors Aditya Pratama Amir Amir Anjani, Nadya Zalianti Puspa Arini Hidayah, Arini Cahyani, Fatma Intan Dirgantari, Novi Eko Hariyanto Fadillah, Ummu Azhar Fitriati, Azmi Hadi Pramono Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Inayati, Nur Isna Iwan Fakhruddin Jundan Mahasin, Muhammad Daffa Mudjiyanti, Rina Mujiarti, Mujiarti Nanda, Mayang Setia Permana, Ghozy Agung Pramurindra, Rezky Septian, Rifki Sitoresmi, Dyah Sri Wahyuni SURYO Budi Santoso Tri Septin MR Utami, Rifka Frida