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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Research In Management and Accounting (RIMA) Competitive Jurnal Akuntansi dan Keuangan Kajian Akuntansi Journal of Accounting Auditing and Business Journal of Contemporary Accounting JAF- Journal of Accounting and Finance Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi Research In Management and Accounting (RIMA)
Dedik Nur Triyanto
Universitas Telkom
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Public Health Social Sciences Other

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ASIMETRI INFORMASI DAN DEBT COVENANT MEMODERASI PENGARUH MANAJEMEN LABA TERHADAP RETURN SAHAM (Studi pada Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2013 - 2016) Mufidah, Anbar Nisrina; Triyanto, Dedik Nur
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract

The purpose of this study to determine the effect of earnings management on stock returns and know information asymmetry and debt covenant in moderating the effect of earnings management on stock returns. This research is a descriptive verification research that is causality. The unit of analysis in this study is a company that conducted an IPO in 2013-2016. The research data using sample data selected through purposive sampling technique and obtained by 46 companies doing IPO period 2013 until 2016. This research use technique of simple linier regression analysis and moderated regression analysis. Modified Jones Model is used to detect earnings management. Cummulative Abnormal Return (CAR) is used as a proxy of stock returns. Deb to Equity Ratio (DER) as a proxy for identifying debt covenant. The result of research with simple linear regression test showed that earnings management did not have an effect on stock return. The result of research by using moderated regression analysis test shows that information asymmetry can not moderate the influence of earnings management on stock return. Debt Covenant can moderate the effect of earnings management on stock returns.Keywords: IPO, earnings management, stock return, information asymmetry, debt covenat.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN Ningtyas, Anggraina Ayu; Triyanto, Dedik Nur
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 1 (2019): Vol 3 No 1 April 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Profitabilitas merupakan salah satu informasi yang penting bagi para investor dimana mereka dapat menganalisis perkembangan pemerolehan  keuntungan perusahaan. Setiap perusahaan akan mengharapkan profitabilitas yang tinggi setiap tahunnya. Semakin tinggi profit perusahaan, maka akan memberikan sinyal positif bagi para investor bahwa mereka juga mendapatkan keuntungan dari investasinya. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada BEI pada tahun 2015-2017. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Dari metode tersebut diperoleh 54 sampel. Model analisis yang digunakan adalah analisis regresi data panel dengan menggunakan Software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa kinerja lingkungan dan pengungkapan lingkungan berpengaruh secara simultan terhadap profitabilitas. Kemudian pengungkapan lingkungan berpengaruh terhadap profitabilitas, sedangkan kinerja lingkungan tidak berpengaruh terhadap profitabilitas. Hasil penelitian ini diharapkan dapat digunakan bagi perusahaan untuk memperhatikan pengungkapan lingkungan di masa yang akan datang agar profitabilitas perusahaan terjaga.
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN EMPLOYEE DIFF TERHADAP MANAJEMEN LABA Nazalia, Nisa; Triyanto, Dedik Nur
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 3 (2018): Vol. 2 No.3 September 2018
Publisher : Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung

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Abstract

This study aims to understand Free Cash Flow, Financial Distress, Employee Diff, and Earnings Management on object research and also examine the effect simultaneously and partially between Free Cash Flow, Financial Distress, and Employee Diff to Earnings Management. The population in this study refers to the mining companies that listed in Indonesia Stock Exchange period 2012-2016. The techniques used in this study is purposive sampling with 34 samples of the companies were selected which in the period of five years, so there were 170 samples data of companies listed in Indonesia Stock Exchange perios 2012-2016 are used. Methods of data analysis in this research is panel data regression analysis using Eviews 10. Based on the result of this research shows that simultaneously Free Cash Flow, Financial Distress, and Employee Diff have a significant effect on Earnings Management. Partially, Free Cash Flow has no effect on Earnings Management, while Financial Distress and Employee Diff have a positive and significant effect on Earnings Management.
PENGARUH PERTUMBUHAN PERUSAHAAN, PRIOR OPINION, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Muslimah, Oktavia; Triyanto, Dedik Nur
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung

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Abstract

Going concern merupakan asumsi akuntansi dimana suatu badan usaha dianggap mampu untuk mempertahankan aktivitas usahanya dalam jangka waktu yang panjang dan tidak terjadi likuidasi dalam jangka pendek. Apabila perusahaan dianggap mengalami keraguan dalam mempertahankan kelangsungan usahanya, maka auditor dapat memberikan opini audit going concern dan opini tersebut dapat membantu investor untuk mengambil keputusan.Penelitian ini dilakukan untuk mengetahui pengaruh secara simultan dan parsial antara pertumbuhan perusahaan, prior opinion, debt default dan opinion shopping terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013–2017. Pengujian hipotesis dalam penelitian ini diuji menggunakan analisis statistik deskriptif dan analisis regresi logistik dengan menggunakan software SPSS 25.0. Sebanyak 95 sampel perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017 diperoleh dengan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel pertumbuhan perusahaan, prior opinion, debt default dan opinion shopping secara simultan berpengaruh signifikan terhadap penerimaan opini audit going concern. Secara parsial, pertumbuhan perusahaan, debt default, dan opinion shopping tidak berpengaruh signifikan, sedangkan prior opinion berpengaruh positif signifikan terhadap penerimaan opini audit going concern.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Indrasari, Anita; Yuliandhari, Willy Sri; Triyanto, Dedik Nur
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.566 KB) | DOI: 10.24912/ja.v20i1.79

Abstract

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism
TRANSPARENCY, ACCOUNTABILITY, AND AUDIT FINDINGS IN BPK RI TO MINIMIZING THE LEVEL OF CORRUPTION Nafisah, Salwa; Triyanto, Dedik Nur
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2603

Abstract

According to the data from KPK in 2017, the Ministry and Local Government of Indonesia were laced in the 5th rank of biggest number of corruption case in 2017. This study aims to determine the effect of transparency, accountability, and BPK-RI’s audit findings in minimalize the level of corruption both partially and simultaneously. The population of this study was the Ministry and Local Government of Indonesia in 2017. Samples were determined by using purposive sampling analysis which obtained 24 samples data in total. The data analyzed used in this study were descriptive analysis and multiple linear regression. The result of this study showed that transparency, accountability, and BPK RI’s audit finding have effect in minimalizing the corruption level.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, FINANCIAL DISTRESS, INTENSITAS ASET TETAP, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Riantami, Vivi Lestari; Triyanto, Dedik Nur
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to examine the effect of the proportion of independent commissioners, financial distress, fixed asset intensity, and sales growth on tax avoidance. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The number of sample companies used is 11 companies with a research year of 5 years. The total sample obtained from the reduction results using purposive sampling technique as many as 55 samples. Data analysis method uses panel data regression analysis using EViews 9.0 software by conducting several stages of testing. The results showed that financial distress had a significant effect on tax avoidance with a negative direction, while the proportion of independent commissioners, the intensity of fixed assets, and sales growth did not significantly influence tax avoidance
ANALISIS VARIABEL YANG MEMPENGARUHI EARNING PER SHARE STUDI EMPIRIS PADA PERUSAHAAN DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2016-2017 Amaraesty, Tashya; Triyanto, Dedik Nur
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to see and know the variables that affect earnings per share in basic and chemical companies listed on the Stock Exchange in the period 2016-2017. By using variable X1 (return on assets), variable X2 (net sales), variable X3 (inventory turnover), variable X4 (net profit margin), variable X5 (current ratio), variable X6 (debt to equity ratio). While the variable Y (earnings per share). The population in this study are all basic and chemical companies listed on the IDX. The sample selection technique taken was purposive sampling and obtained 57 companies with a research period in 2016-2017. Data analysis method is panel data regression analysis using software eviews 9.5. The results of the study show that simultaneously the return on assets, net sales, inventory turnover, net profit margin, current ratio, and debt to equity ratio have a significant effect on earnings per share. Partially the net sales variable, inventory turnover, current ratio and debt to equity ratio do not have a significant effect on earnings per share. While the variable return on assets, net profit margin has a significant effect on earnings per share.
Audit Operasional, Pengendalian Internal, dan Manajemen Pergudangan: Studi Pada Toserba Yogya Anugrah, Elsa Cintia; Tugiman, Hiro; Triyanto, Dedik Nur
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i2.5208

Abstract

Operational Audit, Internal Audit and Inventory Management: Study at Toserba YogyaIn a trading company, inventory is an asset that needs to be managed properly. The objective of this study is to determine the influence of operational audit and internal control on warehouse management of Yogya Mitrabatik department store Tasikmalaya. This study is using descriptive and multiple linear regression analysis method. Sample of the study are 50 employees whoinvolved in the warehouse management and internal auditors.The study found that all of the variables have been implemented well. The operational audit and internal control influence the warehouse management significantly and simultaneously with 0.337 determination coefficient score. While partially, only internal control that significantly and positively influence on the warehouse management. This research implies that the store should increase the control of their inventory.DOI: 10.15408/ess.v7i2.5208
PENGARUH BEBAN PAJAK, MEKANISME BONUS, EXCHANGE RATE, DAN KEPEMILIKAN ASING TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING Prananda, Rihhadatul 'Aisy; Triyanto, Dedik Nur
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 9 No. 2 (2020): Nominal September 2020
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v9i2.30914

Abstract

Abstrak: Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Kepemilikan Asing Terhadap Indikasi Melakukan Transfer Pricing. Penelitian ini bertujuan untuk menguji apakah Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Kepemilikan Asing berpengaruh terhadap Indikasi Melakukan Transfer Pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Teknik sampling yang digunakan dalam penelitian ini adalah nonprobability sampling dengan jenis purposive sampling sehingga diperoleh sebanyak 75 sampel dari 15 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Metode analisis yang digunakan adalah metode analisis regresi logistik dengan bantuan dari aplikasi IBM SPSS 25. Hasil dari penelitian ini menunjukkan bahwa variabel Beban Pajak dan Kepemilikan Asing secara parsial berpengaruh positif terhadap Indikasi Melakukan Transfer Pricing, sedangkan variabel Mekanisme Bonus dan Exchange Rate secara parsial tidak berpengaruh terhadap Indikasi Melakukan Transfer Pricing.Kata kunci: Beban Pajak, Exchange Rate, Kepemilikan Asing, Mekanisme Bonus, dan Transfer Pricing
Co-Authors Ajeng Luthfiyatul Farida Amalia Ahdiyah Amaraesty, Tashya Amiyanti, Delia Anak Agung Gede Sugianthara Anbar Nisrina Mufidah Anggraina Ayu Ningtyas Anita Indrasari Annisa Rizal Anugrah, Elsa Cintia Banin Ufiana Bima Dwi Candra Wardhana Dhian Nurul Hidayati Dhian Wahyuni Dinda Novarina Eva Fauziah Latif Fazaria Ramadani Hasbiya Fitra Amalia Hiro Tugiman, Hiro I Nyoman Adi Putra Ismi Raswati Januar Santoso Khairunnisa Khairunnisa Koenta Adji Koerniawan Kurnia Kurnia Larassari Larassari Lutfi Kurniatir Rohmah Melda Tri Pratiwi Mirza Aulia Nur Fajri Mufidah, Anbar Nisrina Muslimah, Oktavia Nafisah, Salwa Namira Anggraini Namira Permata Naomi Clara Situngkir Nazalia, Nisa Nenden Rima Humairoh Ningtyas, Anggraina Ayu Nisa Nazalia Oktavia Muslimah Prananda, Rihhadatul 'Aisy Ramadani, Fazaria Riantami, Vivi Lestari Rohmah, Lutfi Kurniatir Ruthfina Putri Sulistiyaningrum, Nova Widya Tika Alfiany Wardhana, Bima Dwi Candra Willy Sri Yuliandhari Winda Sangata Ramadhani Yogaswara Margamiharja Yohana Ariska Sihombing