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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Bina Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PEDAGOGI: Jurnal Ilmiah Pendidikan Jurnal Abdi Mandala Jurnal Ilmu Manajemen & Ekonomika Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Media Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Randy Kuswanto
Accounting Program, Wiyatamandala School Of Business, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Faktor-Faktor Yang Memengaruhi Audit Delay, Dimoderasi Ukuran Perusahaan Dan Reputasi KAP Winardi, Juan Christian; Setiawan, Temy; Kuswanto, Randy
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5724

Abstract

Ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) merupakan faktor moderasi dalam penelitian ini, yang mencoba menguji dampak profitabilitas, komite audit, dan solvabilitas terhadap audit delay. Perusahaan-perusahaan dalam industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2021 dan 2023 menjadi objek penelitian. Purposive sampling digunakan untuk memilih sampel, dan 246 perusahaan terpilih sebagai sampel penelitian. SPSS versi 25 digunakan untuk analisis data. Temuan menunjukkan bahwa meskipun solvabilitas memiliki dampak yang baik terhadap keterlambatan audit, namun profitabilitas memiliki dampak negatif. Penundaan audit tidak terpengaruh oleh sesi komite audit. Meskipun ukuran perusahaan tidak memodifikasi hubungan antara rapat komite audit dan keterlambatan audit, ukuran perusahaan secara negatif mengurangi pengaruh profitabilitas dan solvabilitas terhadap keterlambatan audit. Sementara itu, hubungan antara profitabilitas, rapat komite audit, dan solvabilitas dengan audit delay tidak dimoderasi oleh reputasi PAF. Penelitian ini memberikan implikasi bagi perusahaan dan pemangku kepentingan untuk mempertimbangkan faktor-faktor yang mempengaruhi audit delay guna meningkatkan efisiensi pelaporan keuangan.
Analisis Pengaruh Leverage, Profitabiltas, Likuiditas dan Ukuran Perusahaan Terhadap Financial Distress Aliani, Deva Fitri; Kuswanto, Randy
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1619

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, likuiditas, dan ukuran perusahaan terhadap financial distress pada perusahaan manufaktur sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik. Populasi penelitian adalah seluruh perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia, dan teknik pengambilan sampel dilakukan menggunakan metode purposive sampling berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan uji kelayakan model seperti Nagelkerke R Square dan Hosmer and Lemeshow Test. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa model regresi secara keseluruhan signifikan secara statistik, dengan nilai Nagelkerke R Square sebesar 25,5%, yang mengindikasikan bahwa variabel leverage, profitabilitas, likuiditas, dan ukuran perusahaan mampu menjelaskan 25,5% variasi dalam kondisi financial distress. Namun, nilai Hosmer and Lemeshow sebesar 0,007 menunjukkan bahwa model tidak fit terhadap data. Selain itu, tidak ditemukan variabel independen yang berpengaruh signifikan secara parsial terhadap financial distress. Implikasi: Temuan ini mengindikasikan bahwa faktor-faktor lain di luar variabel keuangan yang digunakan mungkin lebih relevan dalam menjelaskan financial distress, sehingga perlu eksplorasi lebih lanjut terhadap variabel non-keuangan dalam penelitian mendatang.
KEBERLANJUTAN DAN TATA KELOLA: STUDI EMPIRIS ATAS HUBUNGAN PENGUNGKAPAN LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, DAN KINERJA PROFITABILITAS Halimah, Elsa Nur; Kuswanto, Randy
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 8 No. 1 (2025): JIMEK VOL 08 NO 01 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v8i1.6584

Abstract

This study aims to examine the impact of environmental disclosure and institutional ownership on profitability. This study takes a population of consumer cyclicals and consumer non-cyclicals companies, with listing qualifications on the Indonesia Stock Exchange in the period 2021 to 2023. This study involves the use of multiple regression analysis using SPSS software version 26. The sample was determined through purposive sampling which resulted in 60 business entities. From the results of data analysis, it is known that environmental disclosure has a positive impact on company profitability, while institutional ownership does not show a positive effect on company profitability.
THE THE RELEVANCE OF ACCOUNTING INFORMATION VALUE WITH HUMAN CAPITAL AS A MODERATION VARIABLE Tambunan, Indah Meilani Pramesti; Kuswanto, Randy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3277

Abstract

Introduction: The purpose of this study is to examine the influence of the value relevance of accounting information on human capital as a moderator. Methods: This study analysed secondary data available on the Indonesia Stock Exchange (IDX) in 2022-2023. Data analysis was performed using multiple linear regression and moderation regression, supported by SPSS software.Results: The results of this study indicate that value relevance, as measured by profit and book value of equity indicators, significantly influences company value in the financial sector and is reinforced by competent human capital as a moderating variable. Therefore, this study provides a new perspective by emphasising the importance of accounting information, indicating that companies with high human capital tend to be better able to utilise accounting information to improve their performance and competitiveness. Unlike previous studies that view human capital as part of intellectual capital, this study specifically treats human capital as a moderating variable, making essential contributions to the accounting and human resource management literature, as well as providing practical implications for companies in managing human resources and accounting information more effectively. Keywords: Value relevance, Earnings Per share, Book value per share, firm value and human capital.
Determinasi Kebijakan Hutang melalui Pertumbuhan Laba, Profitabilitas, Ukuran Perusahaan, dan Likuiditas Perusahaan: (Studi pada Perusahaan BUMN di Indonesia periode 2019-2022) Luzezyta, Natasya; Kuswanto, Randy
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1803

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan laba, profitabilitas, ukuran perusahaan, dan likuiditas terhadap kebijakan hutang pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling, yang menghasilkan sejumlah perusahaan BUMN sebagai objek penelitian. Data diperoleh dari laporan keuangan tahunan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS versi 26, dengan serangkaian uji asumsi klasik seperti uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pertumbuhan laba tidak berpengaruh signifikan terhadap kebijakan hutang. Profitabilitas dan likuiditas berpengaruh negatif signifikan terhadap kebijakan hutang, sedangkan ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan hutang. Nilai Adjusted R² sebesar 0,562 menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan variasi kebijakan hutang sebesar 56,2%, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Implikasi: Penelitian ini menegaskan bahwa faktor internal perusahaan, khususnya profitabilitas, likuiditas, dan ukuran perusahaan, memainkan peran penting dalam menentukan kebijakan hutang pada BUMN. Penelitian ini berkontribusi dalam memperkaya literatur mengenai struktur modal dan dapat menjadi bahan pertimbangan bagi manajemen, regulator, serta investor dalam pengambilan keputusan strategis.
Trends in Financial Ratio Disclosure in Annual Reports: Content Analysis of Information Needs for Investor Lindah, Lindah; Kuswanto, Randy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5146

Abstract

The aim of this article is to analyze the annual reports of companies included in the LQ45 index from 2022 to 2024, with a particular focus on the boards of directors and commissioners, and to compare these with financial ratios and management reports. One way for businesses to communicate their financial information to interested stakeholders is by publishing financial reports. However, these reports alone do not always provide a comprehensive picture of the company's overall financial performance. To obtain a clearer insight into a company’s financial performance, financial ratios are used as analytical tools in the evaluation of financial reports. This article's goals are to (1) identify the most widely used and interesting ratios among investors and (2) summarize the findings from the examination of the reports submitted by the boards of directors and commissioners. This study employs a frequency-based research approach and utilizes quantitative data. The findings of this article offer an overview of the analysis of board of directors and commissioners' reports, along with fifteen commonly reported financial ratios found in the annual reports of companies listed on the LQ45 index from 2022 to 2024. We have shown that investors can benefit from financial ratio information and management reports when making decisions.
Analisis Faktor yang Mempengaruhi Audit Delay dalam Perusahaan yang Tercatat pada Sektor Transportasi dan Logistik di Bursa Efek Indonesia Periode 2019-2021 Antonio Chandra, Ricky; Kuswanto, Randy
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1399

Abstract

Tujuan dari penelitian ini adalah menganalisis Faktor Yang Mempengaruhi Audit Delay Dalam Perusahaan Yang Tercatat Pada Sektor Transportasi dan Logistik Di Bursa Efek Indonesia Periode 2019 – 2021. untuk mengetahui variable mana yang paling dominan dan mempengaruhi Audit Delay. Metode analisis pada penelitian ini menggunakan data primer kuantitatif tahap  uji  yang  dilakukan  adalah:  uji  validitas,  reliabilitas,  normalitas,  heteroskedastisitas,  multikolinieritas,  regresi  linear  berganda,  koefisien determinasi, uji F dan uji t. Data yang digunakan dalam penelitian ini menggunakan data sekunder,  dan  data  valid  yang  berhasil  dikumpulkan  sebanyak  39 sampel perusahaan serta sebanyak 117 sampel sebagai objek penelitian. Metode pengambilan  sampel  pada  penelitian  ini  menggunakan Purposive Sampling. Alat  bantu  pengujian  yang  digunakan  adalah  SPSS.  Hasil  penelitian menunjukkan  bahwa variabel opini audit dan net profit margin tidak berpengaruh terhadap audit delay, sedangkan variabel komite audit menunjukkan berpengaruh terhadap audit delay dan secara simultan untuk semua variabel independen tidak berpengaruh terhadap audit delay, ditandai dengan nilai signifikan yang diperoleh yaitu 0,00. Hal ini didukung pada pengujian analisis koefisien determinasi yang memiliki nilai adjusted R sebesar 0,192. hal tersebut menandakan bahwa variabel independen yang dipilih untuk penelitian secara statistik sebesar 19% yang dapat dijelaskan terhadap variabel dependen yaitu audit delay.
The Rise of Tech Corporation In Indonesia: Are Tech IPOs Priced Differently? Kuswanto, Randy
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.5972

Abstract

This research investigates whether technology IPOs in Indonesia are priced differently compared to non-technology IPOs, focusing on their post-IPO returns at various time points (T+1, T+7, T+30, T+90, and T+180). The study utilizes a sample of 325 IPO firms, including 33 technology firms, that went public between 2017 and 2023. Using the Mann-Whitney U test, the research analyzes differences in stock returns between technology and non-technology sectors. The results indicate no statistically significant differences in returns at any of the observed time points, challenging the common assumption that technology IPOs are subject to higher underpricing due to higher uncertainty and growth potential. The findings suggest that market conditions, information transparency, and governance mechanisms may have mitigated sector-specific pricing differences. This research contributes to the literature on IPO pricing by providing evidence from an emerging market context and offers valuable insights for investors and policymakers regarding the dynamics of IPO pricing in Indonesia.
Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises Kuswanto, Randy
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30037

Abstract

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples are 60 firms or 118 firm-year observations (2018, 2019, and 2021). Using Moderated Regression Analysis (MRA), this study found a positive association between effective tax rate and dividend yield for non-SOEs. The result also reveals that SOEs tend not to engage in aggressive tax avoidance, with an average effective tax rate of 19.9%. Therefore, if SOEs plan to manage their taxes to lower the effective tax rate, they may provide higher yield to shareholders compared to non-SOEs.
IPO Stock Performance amidst the COVID-19 Pandemic: Has It been Undervalued? Kuswanto, Randy
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19830

Abstract

The purpose of this study is to examine the underpricing phenomenon from IPO firms listed in Indonesia Stock Exchange during the COVID-19 pandemic. Using purposive sampling method, 34 IPO firms after the announcement of pandemic COVID-19 were selected as research samples. The IPO stock closing prices and returns on days 1, 5, 10, 15, and 20 were analyzed using paired sample t-test. The findings show underpricing phenomenon still occurred during the pandemic period. However, the underpricing only documented statistically significant on the T1 of the trading day. After the first day of trading, the stocks returns consistently declined and were proved statistically insignificant at T5, T10, T15, and T20.
Co-Authors Adirianto Aliani, Deva Fitri Angelita Angelita, Angelita Antonio Chandra, Ricky Breliastiti, Ririn Defina Eka Putra Jaya Halimah, Elsa Nur Izabel, Thentyana lindah, lindah Lius Dionosius Lukman, Hendro Luzezyta, Natasya Marundha, Amor Riska Amelia Slamet Wahyudi Steven Andrianus Tambunan, Indah Meilani Pramesti Tannama, Setyo Temy Setiawan, Temy Winardi, Juan Christian Yosua