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PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA UNIT PERUSAHAAN: INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING ARFAN IKHSAN
Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances. This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data determine by table sample size for a given population size who proposed Sekaran and the examine of the data by doing path analysis technique. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competitionand business unit performance. An interpretation of the result is that those organizations which use the information can effectively face competition in the market and thereby improve performance.

PROFESIONALISME AUDITOR PADA KANTOR AKUNTAN PUBLIK DILIHAT DARI PERBEDAAN GENDER, KANTOR AKUNTAN PUBLIK DAN HIRARKI JABATANNYA ARFAN IKHSAN
Jurnal Bisnis dan Akuntansi Vol 9 No 3 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aims of the research is to obtain empirical evidence regarding there is or no difference auditor professionalism in public accountant office (KAP) if it is seen from gender, KAP and its position hierarchy. The research represent concept and modification research of Goetz et al. (1991) and replication from Darmoko’s research (2003). The sample of the research is the auditor at KAP in Medan. Intake of sampel by sampling clustered. The data was collected with method survey by using questionnaire. At least 78 respondents participated in the research, or equal to response rate 65.0 percent. The examination of hypothesis use t-test and analysis of variance. The result of the research conclude that if it is seen from gender, there is no difference professionalism. This means that between man and woman auditors have same professionalism level. Based of type KAP and position hierarchy, there is a difference of professionalism. This means among auditor in KAP which affiliate with auditor in KAP national have unequal professionalism level, and also difference of auditor position hierarchy in KAP cause difference of professionalism level.

Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies Arfan Ikhsan; Nurlaila Nurlaila; Herkulanus Bambang Suprasto; Febi Yanti Batubara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p05

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords: CEO Power, Board Capital, Media Disclosure, Profitability, CSR

Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Arfan Ikhsan; Suryani Suryani
Jurnal Riset AKuntansi dan Bisnis Vol 18, No 2 (2018): September 2018
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v18i2.3309

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap Profitabilitas (ROA) pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Pendekatan asosiatif merupakan penelitian yang bertujuan untuk mengetahui hubungan antar dua variabel atau lebih guna mengetahui hubungan atau pengaruh antara variabel yang satu dengan yang lainnya.Penelitianinidilakukanpada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang datanya diambil dari website www.idx.co.id. Sedangkan jadwal penelitianiniberlangsungdari bulan Desember 2017 sampai dengan Maret 2018. Berdasarkan penelitian yang dilakukan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia maka dapat disimpulkan bahwa Perputaran Kas secara parsial tidak berpengaruh signifikan terhadap Profitabilitas (Return on Assets). Perputaran Piutang secara parsial berpengaruh signifikan terhadap Profitabilitas (Return on Assets). Perputaran Kas dan Perputaran Piutang secara simultan berpengaruh signifikan terhadap Profitabilitas (Return on Assets).

EFFECT OF AUDIT DELAY, AUDIT QUALITY AND LEVERAGE AGAINST FINANCIAL REPORTING FRAUD: AUDITOR SWITCHING AS A VARIABLE Chairian Tomy; Arfan Ikhsan; Andri Zainal
Jurnal Ilmiah Teunuleh Vol. 3 No. 1: Jurnal Ilmiah Teunuleh | March 2022
Publisher : Teunuleh Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51612/teunuleh.v3i1.82

This study aims to show the influence of variable audit delays, audit quality and leverage, on financial reporting fraud: auditor switching as intervening variables on idX-listed property, real estate, and building construction companies. The population of this study is 85 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the purposive sampling method, so 30 sample companies were obtained for 3 years of observation (2018-2020) with 90 units of analysis. The data analysis method used is the logistic regression method. Based on the results of data processing using the logistic regression method with SPSS software, it is known that simultaneous audit delays, audit quality and levarage have a significant influence on auditor switching at a significance level of 5%. Similarly, the influence that occurs between switching audiors on financial reporting fraud is statistically significant at a significance level of 5%. Switching auditors are also able to mediate the relationship between audit delay, audit quality and leverage against financial reporting fraud with a significance level of 5%.

Factors Affecting To Accounting Fraud Tendencies: Study Of South Tapanuli District North Sumatera Province Amelia Hasibuan; Arfan Ikhsan; Esa Setiana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

The aims of this research are to know the influence of: 1) Effect of Internal Control Effectiveness on Tendency Accounting Fraud in Local Government Institution of Tapanuli Selatan. (2) Effect of Composition Satisfaction on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan (3) Effect of Compliance to Accounting Rules on Tendency of Accounting Fraud Local Government Institution of Tapanuli Selatan. (4) Influence of Internal Control Effectiveness, Composition Satisfaction, and Compliance to Accounting Rules on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan. The method of collecting data used in this research is questionnaire. The population in this research consited of 90 employees of in Local Government Institution) of Tapanuli Selatan who were still actively working. The questionnaire had been tested validity and reliability. Test requirements analysis included tests for normality, multi-co-linearity test, heteroscedasticity test, linearity test. Analysis of the data used to test the hypothesis was to use the technique of multiple regression analysis. The results of this study are: (1) internal control compliance negatife and significant effect on accounting fraud tendency (2) Satisfaction Compensation positive and not significant effect on accounting fraud tendency (3) Compliance to Accounting Rules significant negative effect on Accounting Fraud Tendency. (4) Simultaneously Internal Control Compliance, Satisfaction Compensation and Compliance with Accounting Rules.

The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.

DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Arfan Ikhsan; Esa Setiana; Syahrijal Hidayat; Yerisma Welly
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.431

Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth.

Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company Arfan Ikhsan; Muhamad Yamin Noch; Ngatemin Ngatemin; Meilaty Finthariasari; Azizul Kholis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.861

Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.

Factors Affecting To Accounting Fraud Tendencies: Study Of South Tapanuli District North Sumatera Province Amelia Hasibuan; Arfan Ikhsan; Esa Setiana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.804 KB)

The aims of this research are to know the influence of: 1) Effect of Internal Control Effectiveness on Tendency Accounting Fraud in Local Government Institution of Tapanuli Selatan. (2) Effect of Composition Satisfaction on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan (3) Effect of Compliance to Accounting Rules on Tendency of Accounting Fraud Local Government Institution of Tapanuli Selatan. (4) Influence of Internal Control Effectiveness, Composition Satisfaction, and Compliance to Accounting Rules on Tendency of Accounting Fraud in Local Government Institution of Tapanuli Selatan. The method of collecting data used in this research is questionnaire. The population in this research consited of 90 employees of in Local Government Institution) of Tapanuli Selatan who were still actively working. The questionnaire had been tested validity and reliability. Test requirements analysis included tests for normality, multi-co-linearity test, heteroscedasticity test, linearity test. Analysis of the data used to test the hypothesis was to use the technique of multiple regression analysis. The results of this study are: (1) internal control compliance negatife and significant effect on accounting fraud tendency (2) Satisfaction Compensation positive and not significant effect on accounting fraud tendency (3) Compliance to Accounting Rules significant negative effect on Accounting Fraud Tendency. (4) Simultaneously Internal Control Compliance, Satisfaction Compensation and Compliance with Accounting Rules.

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