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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

Author-ID : 1129293

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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Articles

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Accounting Factors, Non-Accounting Factors, and Net Initial Return Dhian Nurul Hidayati; Dedik Nur Triyanto
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25019

The research aims to analyze accounting and non-accounting factors that influence the level of Net Initial Return (NIR). Accounting factors contain Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size. Non-accounting factors contain Firm Age, Offering, and Underwriter Reputation. Furthermore, the research has the purpose of finding any simultaneous and partial influence. The research is using a quantitative method. The population is 149 companies that have made any Initial Public Offering (IPO) on the Indonesia Stock Exchange in the 2014-2018 period. The sample-based on purposive sampling results which are 95 companies. Multiple linear regression analysis was applied in this research using EViews 10. Simultaneously, the result indicates that ROA, DER, Firm Size, Firm Age, Offering, Underwriter Reputation have a significant influence on NIR. However, partially, the results showed that only ROA and Underwriter Reputation have a negative and significant effect on NIR. Meanwhile, DER, Firm Size, Firm Age, and Offering do not have a substantial effect on NIR.

Impact of Financial Distress, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Aggressiveness Amalia Ahdiyah; Dedik Nur Triyanto
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.34528

This study analyses the impact of financial distress, firm size, fixed asset intensity, and inventory intensity on tax aggressiveness in consumer products companies listed in the Indonesia Stock Exchange (IDX) from 2015-2019. The total population of listed consumer products companies was forty-one. The technique of sampling used is purposive sampling. In total, twenty-seven companies were obtained with 135 data set for five years. This study used quantitative methods, and the data analysis technique in this study was panel data regression analysis. This study indicates that financial distress, firm size, fixed asset intensity, and inventory intensity simultaneously affect tax aggressiveness. Meanwhile, firm size and fixed asset intensity positively impact tax aggressiveness. However, financial distress and inventory intensity have no impact on tax aggressiveness. The government is encouraged to pay more attention to those affecting factors.

EVALUASI KINERJA PERUSAHAAN BERBASIS ISO 9001:2015 Dedik Nur Triyanto
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9029

Abstrak: Evaluasi Kinerja Perusahaan Berbasis ISO 9001:2015. Penelitian ini bertujuan untuk mengevaluasi kinerja perusahaan pada sebuah perusahaan otomotif apakah sesuai dengan ketentuan Standar Mutu Manajemen ISO 9001:2015. Penelitian ini dilakukan dengan metode studi kasus. Hasil penelitian menunjukkan terdapat aspek penting yang belum dilakukan oleh perusahaan yaitu pemetaan proses bisnis dan penilaian risiko bisnis. Pemetaan proses bisnis dan penilaian risiko belum dilakukan karena tidak adanya kebijakan manajemen dan minimnya kesadaran antar departemen. Oleh karena itu, audit internal dan koordinasi antar departemen harus diberlakukan. Abstract: The Evaluation of Company Performance Based on ISO 9001: 2015. This study aims to evaluate the performance of companies in an automotive company whether in accordance with the provisions of the ISO 9001: 2015 about Management Quality Standards. This research is conducted with a case study method. The results of the study indicate that there are important aspects that have not been done by the company, namely the mapping of business processes and business risk assessment. Mapping business processes and risk assessments haven’t been carried out due to the absence of management policies and the lack of awareness among departments. Therefore, internal audit and coordination between departements must be applied.

Model Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Yang Terdaftar Pada Indeks IDX30 Tahun 2015-2019 Hasbiya Fitra Amalia; Dedik Nur Triyanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

The objective of this study is to examine and assess the Fraud Pentagon model's ability to detect false financial statements in firms that have consistently been included in the IDX30 index from 2015 to 2019. All of the information utilized is secondary and pertains to the company's yearly data. The population is made up of firms that were listed on the IDX30 index between 2015 and 2019, with a sample size of 65 entities. The study variables that have been determined are analyzed using logistic regression in data analysis. From 2015 to 2019, ACHANGE, LEVERAGE, BDOUT, RECEIVABLE, AUDCHANGE, DCHANGE, TATA and CEOPICT all had a simultaneous influence on financial statement fraud in businesses in the IDX30 index. In addition, partial financial stability (ACHANGE) and total accruals have an impact on financial statement fraud (TATA). LEVERAGE, BDOUT, RECEIVABLE, AUDCHANGE, DCHANGE, and CEOPICT had no influence on the false financial statements of firms in the IDX30 index from 2015 to 2019.

Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms Dedik Nur Triyanto
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1792

This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies listed in the SRI-KEHATI index of the Indonesia Stock Exchange in the period 2013-2018. The secondary data were taken from the annual reports and audited financial statements of companies. The sample was selected using a purposive sampling in which 13 SRI-KEHATI index companies as the sample with a four-year research period in 2013-2018, a totally of 78 samples. The data were analyzed using descriptive statistical analysis and logistic regression analysis using IBM SPSS statistical software 25. The results showed financial targets, ineffective monitoring, and the nature of the industry, changes in directors, and the frequency of the appearance of CEO photos simultaneously influencing financial statement fraud. Partially, ineffective monitoring, changes in directors and the frequency of CEO photos on fraudulent financial statements have a negative effect, and the nature of the industry has a positive effect, while financial targets do not affect financial statement fraud. This research can be used as a reference for stakeholders in the company to consider the proportion of independent directors and the ratio of receivables in detecting fraud in a company.

Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures Dedik Nur Triyanto; Lutfi Kurniatir Rohmah
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2605

The company’s CSR activities illustrate that, in addition to carrying out its operational activities, the company is also responsible for the sur-rounding environment. This sharia-based social performance reporting is assessed based on the sharia index developed by AAOFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this study was to determine the effect of public share ownership, firm size, leverage, profitability, and corporate governance on the disclosure of Islamic Corporate Social Responsibility (ICSR). The sample was taken from 12 sharia companies registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a purposive sampling technique. The data were analysed using panel data regression analysis through the EViews 11 application. Firms and profitability affect Islamic Corporate Social Responsibility (ICSR) disclosures, and public share ownership has a negative effect on ICSR disclosures, while leverage and corporate governance variables do not affect Islamic Corporate Social Responsibility (ICSR) disclosures. Based on the results of this study, it is expected that elements in corporate governance can carry out their duties and responsibilities in carrying out their duties so that ICSR disclosure is carried out better.

PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN EMPLOYEE DIFF TERHADAP MANAJEMEN LABA Nisa Nazalia; Dedik Nur Triyanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 3 (2018): Vol. 2 No.3 September 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

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 KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN Anggraina Ayu Ningtyas; Dedik Nur Triyanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 1 (2019): Vol 3 No 1 April 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

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 Return On Assets (ROA), Kompensasi Rugi Fiskal dan Capital Intensity Terhadap Tax Avoidance Nenden Rima Humairoh; Dedik Nur Triyanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Pajak merupakan salah satu iuran yang harus dibayarkan oleh wajib pajak. Perusahaan merupakan salah satu wajib pajak yang harus melaksanakan kewajibannya dalam melaksanakan pembayaran pajak. Tetapi dari sisi perusahaan pajak merupakan beban yang akan mengurangi laba bersih, sehingga perusahaan akan mencari cara untuk mengurangi beban pajak dan salah satu tindakannya melalui tax avoidance. Populasi dalam penelitian ini adalah sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Teknik sampling yang digunakan yaitu purposive sampling dan diperoleh jumlah sampel sebanyak 65 sampel yang terdiri dari 13 perusahaan. Metode analisis data menggunakan analisis regresi data panel dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukan bahwa variabel return on assets, kompensasi rugi fiskal dan capital intensity secara simultan berpengaruh signifkan terhadap tax avoidance. Return on assets secara parsial berpengaruh signifikan dengan arah negatif terhadap tax avoidance, capital intensity secara parsial berpengaruh dengan arah positif terhadap sedangkan kompensasi rugi fiskal secara parsial tidak berpengaruh secara signifikan terhadap tax avoidance.

PENGARUH PERTUMBUHAN PERUSAHAAN, PRIOR OPINION, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Oktavia Muslimah; Dedik Nur Triyanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

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

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