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All Journal Jurnal Keuangan dan Perbankan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Sricommerce: Journal of Sriwijaya Community Services Nusantara Science and Technology Proceedings Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Humanities Education and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings International Journal of Multidisciplinary Sciences and Arts Jurnal Informatika Ekonomi Bisnis IIJSE Asian Journal of Management, Entrepreneurship and Social Science
Tertiarto Wahyudi
Universitas Sriwijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences Other

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Auditor Choice in Indonesia Listed Family Firms Hasni Yusrianti; Tertiarto Wahyudi; Aryanto Aryanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 2, June 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.79-92

Abstract

This study aims to empirically examine the auditor choice in family firms. The study investigates the relationship between family firms, family ownership, and the family identity of the CEO with auditor choice. The research sample consists of 931 firm-year observations non-financial listed companies on the Indonesia Stock Exchange in 2015- 2021. A company is considered to use a high-quality auditor if it is audited by one of the BIG 4 Firms. Logistic regression analysis results indicate that family firms are less likely to hire high-quality auditors compared to non-family firms. Besides, the percentage of family ownership is negatively related to auditor choice, where companies with higher family ownership less likely to hire high-quality auditors. In terms of the family identity of the CEO, companies with a descendant CEO are less likely to hire high-quality auditors. However, the presence of a founding family CEO and a professional CEO is not related to auditor choice.
Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai, dan Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi dengan Budaya Organisasi sebagai Variabel Moderasi Silka Gusdian; Tertiarto Wahyudi; Hasni Yusrianti
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.804

Abstract

The aim of this research is to analyze the influence of the use of information technology, user expertise, and intensity of use on the quality of accounting information with organizational culture as a moderating variable in the Palembang city regional work unit (SKPD). The sample for this research was 266 respondents as government employees in SKPD Palembang City. Data was collected through a questionnaire and obtained 167 respondents. Data analysis in this research uses a PLS-based Structural Equation Modeling (SEM) approach using Smartpls. The tests carried out are convergent validity test, validity and reliability test, discriminant validity test, R-Square test. To test the hypothesis, the data from the research questionnaire were analyzed using bootstrapping calculations. The research results show that the use of information technology, user expertise, and intensity of use have a positive effect on the quality of accounting information. Meanwhile, organizational culture cannot moderate the use of information technology, user expertise, and intensity of use on the quality of accounting information. The implication of this research is that it can provide practical benefits for regional work units in the city of Palembang. Another implication is to support the theory of reason action in the study.
The Effect of Tax Avoidance and Sustainability Reporting on Company Value in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange in 2018 – 2022 Novi Oktaviani; Tertiarto Wahyudi; Rela Sari
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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

Abstract

The purpose of this study is to find out how tax avoidance and Sustainability Reporting have an impact on the value of companies in consumer goods companies listed on the IDX from 2018 to 2022. One type of quantitative research, this research tests hypotheses for each variable. This study uses sample withdrawal by purposive or authoritative sampling techniques; The number of company samples taken in this study was 31 companies, which had been observed for 5 years. This study uses quantitative data processed from the Indonesia Stock Exchange (IDX). Descriptive statistical tests, classical assumption tests, and hypothesis tests are used to test the hypothesis owned. The analysis was carried out using the IBM SPSS statistical program. The results of the study show that tax avoidance and good Sustainability Reporting can affect the value of a company. Thus, the existence of tax avoidance and good Sustainability Reporting in a company can affect good value for the company.
Audit Fee dan Preferensi Risiko CEO, Regulated Industry, Fair Value Non-Current Asset (Studi Empiris pada Seluruh Perusahaan di Indonesia) Setiawan, Renaldi; Wahyudi, Tertiarto; Yuniarti, Emylia
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 2 (2024): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i2.7735

Abstract

Auditor sebagai pihak professional yang telah melakukan pemeriksaan laporan keuangan mendapatkan fee yang menjadi bentuk balas jasa atas aktivitas pekerjaan yang dilakukan. Terdapat banyak faktor yang mempengaruhi audit fee atau biaya audit yang diterima oleh auditor. Karena itu, tujuan penelitian ini adalah untuk melakukan pengujian secara empiris dan analisis bagaimana pengaruh dari preferensi risiko CEO, regulated industry, dan fair value non-current asset terhadap audit fee. Penelitian ini juga bertujuan untuk memberikan bukti empiris terhadap penerapan teori agency dan teori stakeholder dalam mengungkapkan faktor-faktor yang mempengaruhi audit fee. Sampel penelitian ini menggunakan 206 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2022 dan dilakukan pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa preferensi risiko CEO tidak berpengaruh terhadap audit fee. Sementara itu, variabel regulated industry dan fair value non-current asset berpengaruh terhadap audit fee.
Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai, dan Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi dengan Budaya Organisasi sebagai Variabel Moderasi Gusdian, Silka; Wahyudi, Tertiarto; Yusrianti, Hasni
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.804

Abstract

The aim of this research is to analyze the influence of the use of information technology, user expertise, and intensity of use on the quality of accounting information with organizational culture as a moderating variable in the Palembang city regional work unit (SKPD). The sample for this research was 266 respondents as government employees in SKPD Palembang City. Data was collected through a questionnaire and obtained 167 respondents. Data analysis in this research uses a PLS-based Structural Equation Modeling (SEM) approach using Smartpls. The tests carried out are convergent validity test, validity and reliability test, discriminant validity test, R-Square test. To test the hypothesis, the data from the research questionnaire were analyzed using bootstrapping calculations. The research results show that the use of information technology, user expertise, and intensity of use have a positive effect on the quality of accounting information. Meanwhile, organizational culture cannot moderate the use of information technology, user expertise, and intensity of use on the quality of accounting information. The implication of this research is that it can provide practical benefits for regional work units in the city of Palembang. Another implication is to support the theory of reason action in the study.
Pengaruh Tax Avoidance dan Manajemen Laba terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022 Oktaviani, Novi; Wahyudi, Tertiarto; Relasari, Relasari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5281

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penghindaran pajak dan manajemen laba berdampak pada nilai perusahaan pada perusahaan consumer goods yang terdaftar di BEI dari tahun 2018 hingga 2022. Salah satu jenis penelitian kuantitatif, penelitian ini menguji hipotesis untuk setiap variabel. Penelitian ini menggunakan penarikan sampel dengan teknik purposive atau authoritative sampling; jumlah sampel perusahaan yang diambil dalam penelitian ini adalah 31 perusahaan, yang telah diamati selama 5 tahun. Penelitian ini menggunakan data kuantitatif yang diolah dari Bursa Efek Indonesia (BEI). Uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis digunakan untuk menguji hipotesis yang dimiliki. Analisis dilakukan menggunakan program statistik IBM SPSS. Hasil penelitian menunjukkan bahwa penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan. Dengan demikian, adanya penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan.
Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung Wahyudi, Tertiarto; Listya, Anisa; Ubaidillah, Ubaidillah; Hamzah, Ruth Samantha; Khamisah, Nur
Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 2 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i2.37

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian pengelolaan piutang usaha Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung untuk mengestimasi besarnya penyisihan piutang tidak tertagih dengan menggunakan Expected Loss Method. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada PDAM dalam membuat perhitungan estimasi piutang tak tertagih. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menghitung penyisihan piutang usaha dan penurunan nilai piutang usaha. Hasil kegiatan ini diharapkan bermanfaat bagi PDAM untuk meningkatkan pengelolaan piutang usaha yang nantinya akan meningkatkan pendapatan PDAM dan Pendapatan Asli Daerah.
Socialising of Harmonising Tax Regulation for Micro, Small and Medium Enterprises (MSMEs) in the Village of Kerinjing Fuadah, Dr. Luk Luk; Kalsum, Umi; Safitri, Rika Henda; Wahyudi, Tertiarto; Mukhtarudin
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i2.184

Abstract

The aim of this community service is to give a better understanding of harmonizing tax regulations on micro, small and medium enterprises (MSMEs) in the village of Kerinjing. Tax assistance related to the Socialisation of Harmonisation of Tax Regulations for MSMEs in Kerinjing Village, Tanjung Raja Sub-district, Ogan Ilir Regency that will be carried out aims to provide information and for MSMEs based on applicable provisions both those regulated in Law N0. 7 of 2021 concerning Harmonisation of Tax Regulations. The implementation team made three visits for location surveys, implementation and evaluation of community service activities. Implementation of this community service is on 26 October 2022. The number of participants was 30 people. Implementation methods are lectures, tutorials and discussions. During the implementation, questions and answers and discussions were held to see the understanding of the activity participants.  From the results of the service activities, it is clear that there are still many MSME actors who do not yet have an understanding of the harmonization of tax rules. Micro, Small and Medium Enterprises (MSMEs) are expected to report their business tax results as well as possible and to refer to the current tax laws and regulations. The socialisation of harmonisation of tax regulations for MSMEs in Kerinjing Village provided participants with an understanding of the definition of tax, the subject and object of income tax and also provided participants with an understanding of tax obligations related to income tax and value added tax.
The Effect of Thin Capitalization, Tunneling Incentive, Exchange Rate, Foreign Ownership, and Effective Tax Rate on Transfer Pricing Ermadiani Ermadiani; Tjandrakirana DP, Rina; Wahyudi, Tertiarto
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1337

Abstract

This research aims to test and find empirical evidence of the influence of Thin Capitalization, Tunneling Incentive, Exchange Rate, Foreign Ownership, and Effective Tax Rate on transfer pricing. The type of data used is secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2023, and the sampling technique used was the purposive sampling method and obtained a total of 128 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2023. The analysis technique used is panel data regression analysis, previously a panel data estimation test, Chow test, Hausman test and Lagrange Multiplier (LM) test will be carried out to determine the model approach that will be used between common effects, fixed effects and random effects. Next, a hypothesis test is carried out to answer the hypothesis that has been formulated using the Partial Test and Coefficient of Determination (R2).  
Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni; Meutia, Inten
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2598

Abstract

The purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area.
Co-Authors Abukosim, Abukosim Agil Novriansa Agustria, Rahma Ahmad Subeki Andriana, Isni Anisa Listya Aprina, Ayu Arisman, Anton Arista Hakiki Aryanto Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Ayu Ramadhani, Amanda Dirta Pratama Atiyatna Emylia Yuniartie Ermadiani Ermadiani Ermadiani, Ermadiani Fachri Syafaat Fatma Khairani Febriani, Fenti Fitri Damayani Fuadah, Dr. Luk Luk Fuadah, Luk Luk Gunawan, M.A. Andrew Gusdian, Silka Hamzah, Ruth Samantha HASNI YUSRIANTI Henny Pratiwi Inten Meutia Jamilah, Wardatul Kencana Dewi Khamisah, Nur Larasati Farumi Listya, Anisa Luk Luk Fuadah Martiza, Berlika Sharla Mohamad Adam Muhammad Abdillah Mukhlis Mukhlis Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtarudin Muktarudin, Muktarudin Muthia, Fida Novelia, Riska Novelia, Rizka Novi Oktaviani Oktaviani, Novi Rahmawati, Rahmawati Randi Febrian Relasari, Relasari Relasari, Relasari Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Riska Safitri Riski Kurniawan Rochmawati Daud, Rochmawati Samantha Hamzah, Ruth Sendhy Saputra Septemberiyanti, Elita Setiawan, Renaldi Silka Gusdian Silvia Arista Solly Aryza Sukanto Sukanto Susetyo, Didik Syafithri, Yuyun Syamsurijal AK Syamsurijal AK Tjandrakirana, Rina Tripermata, Lukita Tutia Rahmi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Umi Kalsum Virliana Muliawan, Ryani Yuniarti, Emylia Yusnaini Yusnaini