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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Mandiri
Suranta, Eddy
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Political Connections on Banking Performance with Board of Directors Diversity as a Moderating Variable Putriani, Eva; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1003

Abstract

The study endeavors to empirically demonstrate how political ties impact the performance of banks, while considering the Board of Directors' diversity as a potential influencing factor among banking firms listed on the Indonesia Stock Exchange during the 2017-2022 period. Within this research, political connections are represented as dummy variables, denoting firms linked with the government, directors having affiliations with shareholders, or associations with political parties or other governmental bodies. Banking performance is assessed through proxies such as ROA, ROE and loan loss provision. The diversity of the board of directors, evaluated by the ratio of female directors to the total board members, serves as a moderating variable. The research formulates two hypotheses, all of which underwent testing using the SPSS 28 application. Findings revealed that political connections positively influence banking performance as measured by ROA, demonstrate no impact on ROE, and exhibit a significant negative effect on LLP. Moreover, the diversity of the board of directors moderates the correlation between political connections and banking performance in terms of ROA and ROE, while it does not moderate this relationship concerning LLP. The implication of this research is based on the theory of resource dependence where political connections owned by banks provide benefits to firm in the form of easy market access and are able to reduce banking performance in the form of decreasing bad debts. These findings might prompt future regulators to contemplate regulations concerning gender diversity within board compositions, considering its potential implications for governance and performance.
Perbedaan Kinerja Keuangan dan Leverage Antara Perusahaan yang Mengalami Financial Distress dengan Perusahaan yang Tidak Mengalami Financial Distress Melati, Rima; Suranta, Eddy
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5626

Abstract

This research aims to provide empirical evidence of significant differences in ESG scores, return on asset ratios, return on equity ratios, leverage, and BIG4 from companies experiencing financial distress and those not experiencing financial distress. This research uses two theories, namely impression management theory and legitimacy theory, where companies with ESG scores are considered better than others. The companies used in this research are all companies that have ESG scores, and the sample companies selected are manufacturing companies that have ESG scores. The number of samples used was 24 companies, with a research period from 2018-2022. All hypotheses were tested using two independent sample t-tests. The test results prove a significant difference in ESG score, ROA ratio, ROE ratio, leverage, and BIG4 between financially distressed and non-financially distressed companies. This research provides additional empirical evidence in explaining impression management and legitimacy theories.
The Influence of Female Directors on Earnings Quality: Political Connections, Family Ownership, and Institutional Ownership as Moderating Variables Lusiarni, Wisa; Suranta, Eddy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4446

Abstract

This research aims to analyze the influence of female directors on earnings quality with political connections, family ownership and institutional ownership as moderating variables. This research is based on Agency Theory which emphasizes the role of female directors in reducing information asymmetry so that it can improve the earnings quality by reducing profit manipulation. This research was conducted using quantitative methods. The research sample is 84 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period in accordance with the set criteria. The data was processed using SPSS Statistics 21. Information is obtained from annual reports through idx.co.id and CESGS. Samples were selected using  the purposive sampling technique. The results of the study showed that female directors had no influence on the earnings quality. Political connections do not moderate the influence of female directors on the earnings quality, while family ownership and institutional ownership moderate the influence of female directors on the earnings quality. From the results of the study, it can be concluded that the greater the family ownership and institutional ownership in a company and its board of directors, most of which are women, are able to improve the earnings quality. This is because family ownership and institutional ownership are monitoring mechanisms to minimize profit manipulation.
Political Connections and Real Earnings Management: The Moderating Role of Family Ownership and Audit Quality in Indonesian Manufacturing Firms Maeza, Muhammad Farel; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1776

Abstract

This study investigates how political connections influence real earnings management (REM) in Indonesian manufacturing firms, considering the moderating roles of family ownership and audit quality. Using panel data regression on financial statements from companies listed on the Indonesia Stock Exchange (2020–2022), the results show that political connections do not significantly affect abnormal production costs, but they do increase REM, especially through operating cash flows and discretionary expenditures. The impact of political connections on REM is stronger in family-owned firms, particularly regarding discretionary spending. High audit quality, measured by the presence of Big Four auditors, reduces REM related to production costs but has a limited effect on cash flows and discretionary expenditures. These findings support agency theory, highlighting the need for increased external monitoring and transparency. Theoretically, this study contributes to understanding the interaction between political ties, family ownership, and audit quality in shaping earnings management behavior. Practically, the results suggest that regulators and investors should pay closer attention to politically connected, family-owned firms due to their higher risk of earnings manipulation.
The Effect of Political Connections on Earnings Quality with the Moderating Role of Family Ownership: A Study of Manufacturing Firms in Indonesia Adinata, Kamil; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1791

Abstract

This study aims to examine the effect of political links on the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022, utilizing family ownership as a moderating variable. Discretionary accruals based on the Modified Jones Model are used to quantify earnings quality using panel data regression analysis and a quantitative explanatory approach. The findings indicate that neither political connections nor family ownership have a direct effect on earnings quality. However, the quality of earnings is significantly impacted negatively by the combination of family ownership and political connections. This suggests that family ownership amplifies the negative impact of political connections on earnings quality, contrary to the initial assumption that family ownership would enhance internal control. These results support the agency theory perspective, whereby dominant family control combined with political connections exacerbates agency problems and reduces the reliability of financial reporting. This study contributes to the body of information on corporate governance in developing countries and provides stakeholders and regulators with useful advice on how to improve monitoring of companies with significant family ownership and political connections.
The Effect of Leverage, Profitability, Asset Composition, Liquidity, Capital Turnover, and Cash Flow on Fraudulent Financial Reporting Robiansyah, Anton; Suranta, Eddy; Midiastuty, Pratana Puspa; Fachruzzaman, Fachruzzaman
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i01.16201

Abstract

This study aimed to see if financial ratios and cash flow patterns affect fraudulent financial reporting. The Beneish M-Score and Altman Z-Score models are used in this study to classify companies that commit fraudulent financial reporting and those that do not commit fraudulent financial reporting. According to the findings of this study, leverage ratio, profitability, asset composition, liquidity, capital turnover, and cash flow pattern types 2,3,4, and 6 all impact fraudulent financial reporting. This study's implications include theoretical knowledge from signaling theory relevant to corporations' fraudulent financial reporting. These findings can be used as information material for investors to see the criteria for companies that do fraudulent financial reporting using financial ratios and cash flow patterns from operating, investing, and funding activities so that they can be considered in making investment decisions for investors and become a reference in further research
Model Edukasi Pajak UMKM: Studi Kasus Liquid Fotocopy Kota Bengkulu Putra, Danang Adi; Indriani, Rini; Midiastuty, Pratana Puspa; Suranta, Eddy; Rahmat, Agus
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i2.4991

Abstract

Purpose: This study aims to provide training and guidance to Small and Medium Enterprises (MSMEs) on accounting practices, tax calculation, and tax reporting to foster business growth and ensure compliance. Methodology/approach: This study focuses on Liquid Fotocopy, a small business in Bengkulu that provides office supplies and photocopy services. The training included lectures, practical exercises, and Q&A sessions to address challenges in accounting and tax reporting, along with hands-on guidance on bookkeeping and tax calculations. Results/findings: The training enhanced the participants' understanding of accounting practices, allowing them to separate personal and business finances, track revenues and expenses, and calculate taxes accurately. This helps businesses gain insights into their financial performance and make informed decisions. Conclusions: The program effectively addressed gaps in accounting and tax-reporting practices for liquid photocopying. With the acquired knowledge, the business is now better positioned to manage its finances and fulfill its tax obligations. Limitations: This study was limited to a single SME, and the findings may not apply universally to businesses in different sectors or regions. Contribution: This study enhances financial literacy and tax compliance in MSMEs. It provides practical solutions for MSMEs to improve financial management and supports policy efforts to strengthen Indonesia's financial sector.
Simple Financial Recording Training Using Excel For Vocational School Students Putra, Danang Adi; Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robinson, Robinson
Jurnal Pengabdian Mandiri Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i1.897

Abstract

This training aims to improve the financial recording skills of Vocational High School (SMK) students through the use of Microsoft Excel as a practical tool. The problem that is often faced by vocational school students, especially majoring in accounting or business, is the lack of understanding and skills in conducting financial recording systematically and efficiently. In this activity, participants were trained starting from the introduction of the basic functions of Excel, the creation of simple financial report formats, to the use of basic formulas such as SUM, IF, and VLOOKUP to support basic accounting processes. This training was carried out in the form of an interactive workshop for two days with lecture methods, hands-on practice, and discussion. The results of the evaluation showed an increase in students' understanding and skills in compiling daily and monthly financial reports using Excel. This activity also encourages students to be better prepared to face the needs of the world of work, especially in the fields of administration and finance. With a hands-on approach, this training has a positive impact on the mastery of basic technology and accounting for vocational school students.
Political Connections, Business Groups, and Firm Value in Indonesia: English Radya, Muhammad Fasha; Suranta, Eddy
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1855

Abstract

This study examines the impact of politically connected board directors on firm value, with business group affiliation serving as a moderating variable, focusing on Indonesian manufacturing firms. Drawing on agency theory and resource dependence theory, the research analyzes 318 observations from 106 listed companies between 2020 and 2022. Tobin’s Q is used as a measure of firm value. The findings reveal that political connections alone do not significantly influence firm value (PCBOD = 0.421, PCBOD2 = 0.106), but their effect becomes positive and significant when moderated by business groups (PCBOD×BG = 0.006, PCBOD2×BG = 0.007). This implies that business group structures, particularly in family-controlled firms, can enhance the strategic value of political ties. The study is limited by its broad classification of political connections, without distinguishing their type or depth. Future research should examine more specific political affiliations and consider political dynamics across sectors.
PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG Sherly, Elvis Nopriyanti; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.127 KB) | DOI: 10.33369/fairness.v6i2.15132

Abstract

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.  
Co-Authors Adinata, Kamil agus rahmat Andina, Ariane Satri Anggraini, Shabira Dwi Anita Anggraini Audia Salsabila, Revika Dianty, Andini Tiara Fachruzzaman, Fachruzzaman Fadhilah, Alfiyyah Nuur Fitranita, Vika Fitri, Via Rafiqa Fridian, Sonny Agus Hanafi, Fachruzzaman Hasibuan, Hairani Ramayanti Hertika, Elvira Indriani, Rini jovy, muhammad jovy shidqy Kamaluddin Kamaluddin Kamaludin Kamaludin Kinanti, Syahfira Putri Kresnawati, Kresnawati Lusiarni, Wisa M. Yogi Riyantama Isjoni Maeza, Muhammad Farel Martini, Elvi Midiastuty, Pratana Midiastuty, Pratana Puspa Nadia, Refika Prabulana, Rahadian Dopin Puspa Midiastuty, Pratana Putra, Danang Adi Putriani, Eva Radya, Muhammad Fasha Riansyah, Febi Aji Rima Melati Robiansyah, Anton Robinson robinson Sherly, Elvis Nopriyanti Simanjuntak, Esra Putri Syahputri, Widia Dwi Ummul Khair