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Green Competitive Advantage Moderate:Environmental Performance, Corporate Image And Corporate Social Performance On Economic Performance Eksandy, Arry; Murtanto; Regina J. Arsjah
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.323

Abstract

This research aims to determine the effect of environmental performance, corporate image, and corporate social performance on economic performance with moderated by green competitive advantage partially on manufacturing companies in Indonesia. The population in this research is all manufacturing companies listed on Indonesia Stock Exchange during the period 2013-2017. The total samples tested were 13 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program. The result indicates that environmental performance have a positive effect on economic performance and after moderated by green competitive advantage of environmental performance has a positive effect on economic performance with a larger coefficient value. Corporate image have no effect on economic performance but after moderated by green competitive advantage of Corporate image has a positive effect on economic performance. Corporate social performance have no effect on economic performance and after moderated by green competitive advantage of Corporate image also has not effect on economic performance.
Pengaruh Green Accounting, Environmental Performance, Good Corporate Governance, Leverage, dan Ukuran Perusahaan Terhadap Financial Performance Mustofa, Adinda Jasmine Ginitri; Murtanto
Ekonomi Digital Vol. 2 No. 2 (2023): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v2i2.105

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Environmental Performance, Good Corporate Governance diukur dengan Komisaris Independen dan Kepemilikan Institusional, Leverage, dan Ukuran Perusahaan terhadap Financial Performance. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Jumlah data dalam populasi penelitian ini yaitu sebanyak 166 data dari perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 – 2022. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan SPSS versi 25. Hasil dari penelitian ini adalah Green Accounting berpengaruh positif terhadap Financial Performance, Environmental Performance tidak berpengaruh terhadap Financial Performance, Komisaris Independen tidak berpengaruh terhadap Financial Performance, Kepemilikan Institusional berpengaruh positif terhadap Financial Performance, Leverage berpengaruh positif terhadap Financial Performance, dan Ukuran Perusahaan tidak berpengaruh terhadap Financial Performance.
Pengaruh Profitabilitas, Capital Intensity, Financial Distress, Sales Growth, dan Leverage Terhadap Tax Avoidance Fatiha, Alifia Silvi; Murtanto
Ekonomi Digital Vol. 3 No. 1 (2024): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v3i1.109

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari Profitabilitas, Capital Intensity, Financial Distress, Fianncial Distress, dan Leverage terhadap Tax Avoidance pada perusahaan sektor consumer cyclical dan consumer non-cyclical yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian dilakukan dengan menggunakan metode kuantitatif. Dalam penelitian ini, data yang digunakan merupakan data sekunder berupa laporan keuangan yang diperoleh dari laman Bursa Efek Indonesia (BEI) dan laman resmi masing-masing perusahaan. Pada penelitian ini populasi data yang digunakan adalah perusahaan sektor consumer cyclical dan non-cycical yang terdaftar di BEI periode 2019-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga dihasilkan sampel sebesar 43 perusahaan. Teknik analisa penelitian menggunakan analisis regresi linier berganda. Pengujian hipotesa yang dilakukan menunjukkan hasil profitability tidak berpengaruh terhadap tax avoidance, financial distress tidak berpengaruh terhadap tax avoidance, dan leverage tidak berpengaruh terhadap tax avoidance. Sedangkan, capital intensity berpengaruh positif terhadap tax avoidance dan sales growth berpengaruh positif terhadap tax avoidance
THE INFLUENCE OF AUDIT DELAY, SIZE OF PUBLIC ACCOUNTING FIRM, AUDIT OPINION, AND MANAGEMENT CHANGE ON AUDITOR SWITCHING Wahyuni, Lidia; Salim, Agus; Murtanto; Pertiwi, Arinda Deswanti; Rahmandika Adipradana
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.20665

Abstract

This study explores the impact of audit delay, the size of public accounting firms, audit opinions, and management changes on auditor switching among companies listed on the Indonesia Stock Exchange. The research aims to identify the key factors that influence a company's decision to switch auditors. Using logistic regression analysis and secondary data from financial reports, the study introduces a unique approach by simultaneously analyzing four independent variables, which is rarely done in prior studies. The results reveal that audit delay and management changes significantly affect auditor switching, while the size of public accounting firms and audit opinions do not have a significant impact. The findings suggest that operational and managerial factors play a more critical role in auditor switching decisions compared to financial factors. Theoretically, the study supports the relevance of agency theory in explaining auditor switching, particularly in addressing conflicts of interest between management and shareholders. Practically, these results provide valuable insights for company management when deciding to switch auditors and highlight the importance for regulators to implement policies that enhance transparency and audit quality, strengthening corporate governance practices in Indonesia.
DISCLOSURE AND ASYMMETRY INFORMATION EFFECT ON THE COST OF EQUITY CAPITAL WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Murtanto; Nata, Sofian; Noor, Ice Nasyrah; Oktaviani, Ayu Aulia
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19684

Abstract

In this study, we will use the audit committee as a moderator to look at how various disclosures such as general information, mandated disclosure, and corporate social responsibility affect the cost of equity capital. Specifically, this study relies on secondary data mined from sustainability and annual reports. This study's population consists of energy, consumer non-cyclical, and consumer cyclical enterprises that have been listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. This study uses the technique of purposive sampling to gather data. There is an imbalance in the data set since various companies had varied numbers of observations during the study period. From 2019 through 2022, 133 companies' data sets were deemed suitable for inclusion in the sample. This data study makes use of Eviews, a quantitative data analysis tool, to analyze the data using panel data analysis. Findings suggest that disclosures pertaining to general information and obligatory disclosures reduce the cost of equity capital, however disclosures on information asymmetry and corporate social responsibility do not. Audit committees have limited power to affect equity capital costs by reducing the impact of information asymmetry and increasing CSR disclosure; however, they are unable to do so with forced disclosure or general information disclosure
Pengaruh Faktor Finansial, Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Penghindaran Pajak Pada Saat Pandemi Covid-19 Ardhanareswari, Ni Luh Putu Saraswati; Murtanto
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.347 KB) | DOI: 10.37034/infeb.v5i2.572

Abstract

This study aims to find out the influence of Financial Factors (Profitability, Leverage, and Firm Size), Capital Intensity, Inventory Intensity, and Sales Growth on the practice of Tax Avoidance. The results of the study prove that Profitability, Leverage, Firm Size, Capital Intensity, Inventory Intensity, and Sales Growth have a simultaneous effect on Tax Avoidance during the COVID-19 pandemic. Profitability, Firm Size, Inventory Intensity and Sales Growth have a negative effect on Tax Avoidance during the COVID-19 pandemi. Leverage and Capital Intensity have a positive effect on Tax Avoidance during the COVID-19 pandemic.
Pelatihan Meningkatkan Kompetensi Penyelesaian Data Transaksi Perusahaan Dagang bagi Guru SMK di Jakarta Barat Dizar, Shafrani; Murtanto; Yudhaputri, Egabetha Amirah; Zulkarnaen, Regita; Mir’az, Raffa Tianisyah; Nata, Sofian
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.375

Abstract

Education considered as a basic element in efforts to achieve national prosperity. In education, teachers have a role as an educator who’s responsible to teach values, ethics, morals and social aspects to students. With this responsibility, a teacher must have sufficient knowledge and understanding which will be conveyed to the students. Therefore, improving the quality and competence of teachers in Indonesia is an unavoidable necessity. There are some of vocational school teachers majoring in accounting who do not have adequate competence in accounting field, even though they teach this subject. Because of that issue so this Community Service activity is provided understanding and skills in trading company financial reporting. After counseling and training is carried out, hoped that vocational school teachers in West Jakarta can record trading company transactions and produce financial reports that comply with applicable accounting standards, and understand so they can carry out their duties. The training and counseling method is a training method on increasing competency in completing trading company transaction data. The training results showed that 16 of the 20 participants passed the competency test.
PENGARUH LEVERAGE, PROFITABILITY, DAN DIVIDEND POLICY TERHADAP FIRM VALUE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2018 – 2022 Tanaya, Priscillia Cindy; Murtanto
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20677

Abstract

Penelitian ini dilakukan dengan tujuan menguji, serta menganalisis pengaruh Leverage, Profitability, dan Dividend Policy terhadap Firm Value. Metode kuantitatif menjadi pilihan metode untuk penelitian ini bertujuan menguji hipotesis dan dapat memberikan penjelasan pengaruh antar variabel. Sampel yang digunakan dalam penelitian ini berjumlah 66 perusahaan sektor Consumer Non-Cyclicals tercatat di Bursa Efek Indonesia periode 2018 - 2022. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan (audited) sektor Consumer Non-Cyclicals tercatat di Bursa Efek Indonesia. Sampel penelitian diambil melalui teknik purposive sampling berdasarkan pertimbangan (judgement sampling) dengan beberapa kriteria sampel. Metode analisis data dilakukan dengan analisis regresi berganda data panel yang memanfaatkan alat bantu, berupa software Eviews 13. Penelitian ini memperoleh hasil, meliputi (1) Leverage berpengaruh negatif signifikan terhadap Firm Value. (2) Profitability tidak berpengaruh signifikan terhadap Firm Value. (3) Dividend Policy berpengaruh positif signifikan terhadap Firm Value.
PENGARUH FRAUD PENTAGON DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KECURANGAN LAPORAN KEUANGAN Harrisy, Giri Ramadhan; Murtanto
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20899

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh stabilitas keuangan, pengawasan efektif, rasio akrual, pergantian  direksi, rangkap jabatan dan kepemilikan institusional terhadap kecurangan laporan keuangan. Penelitian ini menggunakan metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data sekunder, yaitu menggunakan laporan keuangan perusahaan. Populasi pada penelitian ini adalah perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 sampai dengan 2023. Kecurangan laporan keuangan terjadi karena terdapat beberapa faktor. Adapun faktor-faktor yang dimaksud antara lain adalah tekanan, peluang, rasionalisasi, kapabilitas, dan arogansi. Penelitian ini menggunakan metode purposive  sampling yang menghasilkan 38 perusahaan dengan total pengamatan 114. Teknik analisa yang digunakan dalam penelitian ini yaitu uji regresi linear berganda Hasil pengujian dalam penelitian ini menunjukkan bahwa stabilitas keuangan, rasio total akrual dan kepemilikan institusional berpengaruh negatif terhadap kecurangan laporan keuangan. Sedangkan pengawasan efektif, pergantian direksi dan rangkap jabatan berpengaruh signifikan terhadap kecurangan laporan keuangan. Diharapkan dapat memberikan kontribusi dalam pengembangan ilmu pengetahuan khususnya dalam bidang ilmu akuntansi mengenai pengaruh fraud pentagon, dan kepemilikan institusional terhadap kecurangan laporan keuangan. Sehingga mampu memperkuat referensi bagi peneliti selanjutnya.
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022) Firman, Hideaki Rizky Mumtaz; Murtanto
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.21078

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh fraud pentagon terhadap kecurangan laporan keuangan. Penelitian ini menggunakan metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data sekunder, yaitu menggunakan laporan keuangan perusahaan. Pada penelitian ini menggunakan populasi yang bersumber dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 sampai dengan 2022. Kecurangan laporan keuangan terjadi karena terdapat beberapa faktor. Adapun faktor – faktor yang dimaksud antara lain adalah tekanan, peluang, rasionalisasi, kapabilitas, dan arogansi. Penelitian ini menggunakan metode Purposive Sampling yang menghasilkan 26 perusahaan dengan total pengamatan sampel penelitian. Teknik analisa yang digunakan dalam penelitian ini yaitu uji regresi linear berganda. Hasil pengujian dalam penelitian ini menunjukkan bahwa target keuangan ,tekanan eksternal , pengawasan efektif , total akrual , pergantian dewan direksi dan frekuensi kemunculan gambar CEO tidak berpengaruh signifikan terhadap kecurangan laoporan keuangan. Sedangkan, pada variabel stabilitas keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan.
Co-Authors Agus Salim Alwi Rozaq An Nawawi Andre Rizky Mandala Pamungkas Suherman Ardhanareswari, Ni Luh Putu Saraswati Arif Mulyono Artila Sayyidina Fasya Arya Manda Ayu Aulia Oktaviani Ayuni Fitria Chen, Robin Endah Tri Wardhani Erna Fathurahman, Iman Mastur Fatiha, Alifia Silvi Firman, Hideaki Rizky Mumtaz Harrisy, Giri Ramadhan Irnadya, Vira Iskandar, Wendy Jagad Bayu Seto Jesslyn Lulu Khansa Komala Maharani Juniar Mulyadi Salim Mir’az, Raffa Tianisyah Mustofa, Adinda Jasmine Ginitri Nabila Luthfiyah Azhar Nata, Sofian Noor, Ice Nasyrah Nugroho, Eko Adi Oktaviani, Fajria Pertiwi, Arinda Deswanti Rahmandika Adipradana Regina J. Arsjah Regina Jansen Arsjah Saraswati, Antika Sari, Diah Novita Shafrani Dizar Tanaya, Priscillia Cindy Wahyuni, Lidia Yudhaputri, Egabetha Amirah Zulkarnaen, Regita