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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Economics, Business, & Accountancy Ventura Infestasi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Masyarakat Berdaya dan Inovasi AKMENIKA UBMJ (UPY Business and Management Journal) Applied Science and Technology Research Journal Jurnal Akuntansi Kontemporer
Budiarto, Dekeng Setyo
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Peran Struktur Modal dan Tata Kelola Perusahaan Perbankan di Indonesia Jannah, lu'lu'ul; Budiarto, Dekeng Setyo; Pronosokodewo, Baniady Gennody; Sholihah, Annisa Amalia
UPY Business and Management Journal (UMBJ) Vol. 5 No. 1 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i1.8512

Abstract

Tujuan: Penelitian ini memiliki tiga model penelitian untuk menganalisis pengaruh komite audit independen dan financial leverage terhadap tax aggressiveness dan nilai perusahaan pada sektor perbankan di Indonesia. Penelitian ini tidak hanya menguji pengaruh langsung komite audit independen dan financial leverage terhadap tax aggressiveness dan nilai perusahaan, tetapi juga menelaah hubungan kausalitas di antara variabel-variabel tersebut untuk melihat apakah tax aggressiveness berperan sebagai variabel yang dipengaruhi oleh leverage dan komite audit independen, serta bagaimana interaksi antarvariabel tersebut pada akhirnya memengaruhi nilai perusahaan. Metodologi: Penelitian ini menggunakan pendekatan kuantitatif menggunakan data sekunder dan menggunakan teknik penyampelan purposive sampling dengan sampel 47 perusahaan perbankan selama 7 tahun. Penelitian ini menggunakan analisis regresi linier berganda dengan 3 model regresi Temuan: Hasil analisis regresi linier model pertama yaitu menyatakan bahwa financial leverage berdampak negatif terhadap komite audit independen; pengujian model kedua menunjukkan bahwa financial leverage berdampak negatif pada tax aggressiveness, sedangkan komite audit independen tidak berdampak pada tax aggressiveness; dan pengujian model ketiga menunjukkan bahwa komite audit independen berdampak negatif terhadap nilai perusahaan Orisinalitas: Pendekatan ini memberikan kontribusi akademis baru, karena menghubungkan aspek tata kelola perusahaan, struktur pendanaan, dan kebijakan pajak dalam satu kerangka konseptual yang komprehensif dengan tiga model penelitian. Model penelitian pertama yaitu model regresi yang menguji pengaruh financial leverage terhadap komite audit independen; model penelitian kedua yaitu model regresi yang menguji pengaruh financial leverage dan komite audit independen terhadap tax aggressiveness; dan model penelitian ketiga yaitu model regresi yang menguji pengaruh komite audit independen terhadap nilai perusahaan. Oleh karena itu, pada penelitian ini memiliki dua variabel dependen yaitu tax aggressiveness dan nilai perusahaan. 
The Impact of Financial Risk on Leverage, Profitability, and Firm Value in Indonesian Companies Diantara, Ega Hendri; Budiarto, Dekeng Setyo
InFestasi Vol 21, No 1 (2025): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i1.30162

Abstract

It is common knowledge that the COVID-19 pandemic has significantly impacted the performance of companies worldwide, including Indonesia. The impact of the pandemic has resulted in two pressures, both positive with increasing profits and negative with the closure of companies. This study will examine the differences in profitability ratios, leverage, and firm value based on the impact of risk after COVID-19. This study was conducted on all companies (except the banking sector) listed on the Indonesia Stock Exchange (IDX). This study uses a purposive sampling technique, so 403 companies were obtained with 797 observations. The data in this study is divided into 2 categories, namely, first, companies that are positively impacted, and second, companies that are negatively impacted by the pandemic. Hypothesis testing uses Mann-Whitney because the data distribution is not normal. The study results show differences in the Long-Term Debt to Equity Ratio (LTDtER) based on the impact of company risk. Furthermore, the test results show that there is no difference in the impact of financial company risk on ROE and Tobin's Q. The novelty of this research is that it provides a methodological contribution that analyzes the impact of financial risk before the pandemic and then compares financial data after the pandemic. The results of this study provide recommendations to stakeholders on how to use the right strategy when investing in companies that go public in Indonesia. This study provides theoretical implications by proving that the impact of financial company risk will result in an increase in long-term debt for the company.
The Role of Market Orientation, Financial Competence, Government Support For SME’s Innovation and Competitiveness Purnamasari, Dian Indri; Irawati, Fefra; Budiarto, Dekeng Setyo
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.958

Abstract

The Covid-19 pandemic that has attacked all countries has made various businesses suffer losses, especially small businesses. Small businesses need the right strategy to be competitive in the market. This study will examine whether market orientation, financial competence, government support, and innovation are antecedents of the competitiveness of SMEs. This study uses 124 SMEs owners as research respondents. Questionnaires were administered offline and online and analyzed using Smart PLS to prove the hypothesis. The results show that the roles of market orientation, financial competence, government support, and innovation are the antecedents of innovation. This research has implications for the government to provide full support to SMEs owners to survive in the face of environmental uncertainty. Pandemi Covid-19 yang menyerang semua negara membuat berbagai bisnis mengalami kerugian, terutama usaha kecil. Usaha kecil membutuhkan strategi yang tepat untuk dapat bersaing di pasar. Studi ini akan mengkaji apakah orientasi pasar, kompetensi keuangan, dukungan pemerintah, dan inovasi merupakan anteseden dari daya saing UKM. Penelitian ini menggunakan 124 pemilik UKM sebagai responden penelitian. Kuesioner diberikan secara offline dan online yang dianalisis menggunakan Smart PLS untuk membuktikan hipotesis. Hasil penelitian menunjukkan bahwa peran orientasi pasar, kompetensi finansial, dukungan pemerintah, dan inovasi merupakan anteseden inovasi. Penelitian ini memberikan implikasi kepada pemerintah untuk mendukungan penuh pemilik UKM agar mampu bertahan dalam menghadapi ketidakpastian lingkungan.
Co-Authors Afifah, Nur Firyal Almasyhari, Abdul Kharis Darajuanti, Rafini Diansari, Rani Eka Diantara, Ega Hendri Irawati, Fefra Juwiyato, Setya Karnoto, Suparjito Bin Luluul Jannah Musyafaah, Yuni Nadia, Lutfa Pronosokodewo, Baniady Gennody Purnama Sari, Ratna Purnamasari, Dian Indri Ratna Purnama Sari Savira, An Nisa Prita Sholihah, Annisa Amalia Suryaningrum, Shinta Vidya Vitta Adhivinna, Vidya Vitta Vivianti, Ervana Yennisa Yennisa Zulaika, Isnaini Nur