Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.064

P-Index

This Author published in this journals

All Journal Jurnal Bisnis dan Ekonomi TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Manajemen Teori dan Terapan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis Jurnal Akuntansi Perspektif Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat

Yefta Andi Kus Noegroho

Universitas Kristen Satya Wacana

Author-ID : 1133469

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESIONAL, PENGALAMAN AUDIT TERHADAP PERILAKU AKUNTAN PUBLIK DALAM KONFLIK AUDIT DENGAN KESADARAN ETIS SEBAGAI VARIABEL PEMODERASI Utami, Intiyas; Noegroho, Yefta Andi Kus; Indrawati, Fenny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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

Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects o f locus o f control, professional commitment, audit experience and ethical reasoning on the behavior o f public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DK1 Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population o f public accountants ’ that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results o f this research showed that the variables locus o f control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants' ethical decision-making. Other results o f this research show that audit experience have not interaction effect to explain audit practice in a public accountants’ ethical decision-making.

Pengaruh Tingkat Profitabilitas Terhadap CSR (Studi Empiris Perusahaan Manufaktur Sektor Semen, Keramik, Porselen Dan Kaca Yang Terdaftar Di BEI Tahun 2018-2020) Yefta Andi Kus Noegroho; Adriana Sipora Saefatu
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1208

This study was conducted with the aim of knowing whether there is an influence on the profitability of manufacturing companies in the cement, ceramic, porcelain, and glass sectors listed on the Indonesia Stock Exchange in 2018-2020 on Corporate Social Responsibility. The company's profitability can be affected by circumstances such as the Covid-19 pandemic because it disrupts the company's operations so that many companies experience a decline in profits during the pandemic. Profitability measurement is carried out using financial ratios, namely Net Profit Margin (NPM), while Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index (CSRDI). This study uses 35 samples of cement, ceramic, porcelain, and glass manufacturing companies listed on the IDX from 2018 to 2020 where the type of data used is secondary data obtained from the company's financial statements. The test for this hypothesis is multiple linear regression using SPSS version 22. The results show that profitability has a positive effect on Corporate Social Responsibility. In addition to profitability, there is also the size of the company which has a positive influence on Corporate Social Responsibility.

PENGARUH DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DI MASA PANDEMI COVID – 19 Via Ayu Pratiwi; Yefta Andi Kus Noegroho
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.7-16

The research aims to examine the effect of the variables of the board of commissioners, independent commissioners and managerial ownership on financial performance as measured by Return on Assets (ROA) during the covid-19 pandemic. Board of commissioners and independent commissioners have a role to mo-nitor and provide input for managers to support processes within the company. Ma-nagerial ownership is share ownership owned by managerial parties so that they can take part in decision making and encourage activities within the company. This study was tested by testing the classification assumption and multiple regression with samples and populations of 31 major energy companies listed on the Indonesia Stock Exchange (IDX) and publishing their annual report for the period 2018 – 2020. The results show that: (1) the board of commissioners has a positive effect and significant effect on financial performance, (2) independent commissioners have a negative and insignificant effect on financial performance, (3) managerial ownership has a positive and significant effect on financial performance.

Penyusunan Standar Operasional Prosedur (SOP) Aktivitas Kepesertaan Di Dana Pensiun Gereja Kristen Jawa (DP-GKJ) Choirul Ummam Al Muhtaromi; Satrio Bagus Sembodo; Yefta Andi Kus Noegroho; Ika Kristianti; Yeterina Widi
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2022)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.001 KB)

Dana Pensiun menjadi badan hukum yang penting dalam pengelolaan program pensiun. Dalam pengaturan operasional Dana Pensiun diperlukan adanya Standar Operasional Prosedur (SOP) agar berjalan sesuai visi dan misi entitas. Objek pengabdian masyarakat ini adalah Dana Pensiun Gereja Kristen Jawa Salatiga. DP-GKJ Salatiga belum memiliki SOP yang memadai dalam menjalankan tugasnya. Sehingga pengabdian ini bertujuan untuk membantu DP-GKJ Salatiga dalam penyusunan Standar Operasional Prosedur (SOP) terkhusus dalam aktivitas kepesertaan yang terdiri dari, pemutakhiran data, penerimaan peserta baru, penghentian peserta, dan permohonan pensiun. Metode yang dilakukan dalam pengabdian adalah: (1) Pendampingan penyusunan SOP aktivitas kepesertaan dan (2) Penyusunan SOP aktivitas kepesertaan DP-GKJ. Hasil dari pengabdian ini adalah telah tersusunnya SOP, meliputi: (1) tujuan; (2) ruang lingkup; (3) kebijakan, dokumen yang mendasari dan otorisasi; (4) prosedur, yang berisi petugas atau pihak yang terlibat dan langkah kerjanya; serta (5) flowchart yang dapat memperjelas alur dari setiap aktivitas kepesertaan DP-GKJ.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN PENGHINDARAN PAJAK SEBAGAI VARIABEL PEMODERASI Fiyati, Uning; Kusnoegroho, Yefta Andi

Publisher :

Perusahaan batu bara merupakan sektor bisnis dengan prospek yang sangat tinggi dan juga menghasilkan nilai ekonomis yang sangat fantastis. Kinerja perusahaan menjadi salah satu faktor untuk mengukur keberhasilan atas pelaksanaan fungsi keuangan yang ada di dalam perusahaan sehingga GCG dalam perusahaan diterapkan. Tingginya nilai ekonomis yang dihasilkan perusahaan batu bara tidak berbanding lurus dengan kontribusi pajak yang dibayarkan. Rendahnya rasio pajak yang dibayarkan membuktikan adanya indikasi penghindaran pajak. Penelitian ini dilakukan pada 13 industri batu bara dengan periode penelitian tahun 2016 – 2019. Dari hasil uji hipotesis menjelaskan bahwa penghindaran pajak dinyatakan berpengaruh sebagai predictor moderasi dalam penelitian yang dilakukan.

ANALISIS PERILAKU STICKY COST BIAYA PENJUALAN, ADMINISTRASI DAN UMUM SERTA HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR Ayu Ningrum, Dyah; Andi Kus Noegroho, Yefta

Publisher :

Tujuan dari penelitian ini adalah untuk menganalisis dan memberikan bukti empiris apakah terdapat indikasi perilaku sticky cost pada biaya penjualan, biaya administrasi dan umum, serta harga pokok penjualan (HPP), dan apakah intensitas aset perusahaan dapat memengaruhi perilaku sticky cost. Perilaku sticky cost dapat terlihat pada perubahan biaya yang tidak proporsional ketika terjadi perubahan volume aktivitas. Penelitian ini menggunakan metode deskriptif kuantitatif dengan uji regresi linier berganda. Sampel penelitian ini menggunakan 72 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 dengan menggunakan teknik purposive sampling. Penelitian ini tidak menemukan adanya indikasi perilaku sticky cost pada perusahaan manufaktur.

Co-Authors Adhika Raharja Putra Adriana Sipora Saefatu Ayu Ningrum, Dyah Choirul Ummam Al Muhtaromi Cici Girik Allo Dyah Ayu Ningrum Dyah Ekasari Sekar Jatiningsih Edy Lukito Ekasari, Juendiny Chrisna Febriana Clarissa Bella Rambu Ngana Fiyati, Uning Ika Kristianti Indrawati, Fenny Indrawati, Fenny Intiyas Utami Jony Oktavian Haryanto Lanita Winata, Lanita Nurul Rizki Anindita Pratiwi Febri Ayu Wibowo Putri Estiningtyas Satrio Bagus Sembodo Suzy Noviyanti, Suzy Uning Fiyati Via Ayu Pratiwi Yayi Suryo Prabandari Yeterina Widi Nugrahanti

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search