Garuda - Garba Rujukan Digital

Pengaruh krisis keuangan global terhadap indeks harga saham gabungan regional asia dan bisnis di indonesia Daryatno, Andreas Bambang; Ramli, Ishak
Jurnal Ekonomi Vol 18, No 1 (2013): March 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i1.290

Results of analysis of research data proving that the global financial crisis is significantly affecting the Asia Regional Stock Price Index and the Asia Regional Stock Price Index significantly affect business activities in Indonesia, but the global financial crisis did not significantly affect business activities in Indonesia and simultaneous Global Financial Crisis and the Asia Regional Stock Price Index did not significantly affect the Business activities in Indonesia. This means that business activities in Indonesia are more influenced by the Regional Asia Stock Price Index compared to the direct impact of the global financial crisis. Data analysis tool using the Structural Equation Model (SEM) using Lisrel Software 8.8. Observations were made at the end of each month from January 2004 until June 2010. This study used an exogenous latent variable (the Global Financial Crisis) and two endogenous latent variables (namely JCI Asia Regional and Business in Indonesia). The Global Financial Crisis is measured by two indicator variables namely World Inflation and the Stock Market U.S. Index. JCI Asia Regional measured by four indicator variables namely the China Stock Price Index (Shanghai), Japan Stock Price Index (Nikkei), South Korea Stock Price Index (Kospi), and India Stock Price Index (Bombay), whereas Business in Indonesia is measured by two indicator variables namely the Indonesia Stock Price Index (BEI) and Indonesia's inflation.

Peningkatan pendapatan pemerintah dari sektor pajak melalui pembenahan sistem administrasi ppn Daryatno, Andreas Bambang
Jurnal Ekonomi Vol 18, No 3 (2013): November 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i3.291

Efforts to increase revenues through Taxable Entrepreneur data revamping, Tax Invoice numbering system that there will be no is no longer done by Taxable Entrepreneur, but returned to the Directorate General of Taxes by providing serial numbers have increased state revenues from VAT in the year 2012, from the target amounted to Rp 336.1 trillion (revised national budget 2012) was realized Rp 337.6 trillion. Taxable Entrepreneur hope that with the enactment of Serial Number nationwide can give assurance that there will be no number doubles. Double Tax Invoice result to incomplete of tax invoice (long disability) that there will be no can not be credited, in addition when the restitution of taxes is performed by Taxable Entrepreneur of the Directorate General of through Tax Office listed the Taxable Entrepreneur able to process quickly because the control system of numbering that are centralized.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Daryatno, Andreas Bambang; Santioso, Linda
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 4, No 1 (2020): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v4i1.7575

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23. The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.

DETERMINANTS OF INDICATIONS OF FRAUD IN THE FINANCIAL STATEMENTS OF BANKS LISTED ON THE BEI Rodhiyuddin, Muhammad; Daryatno, Andreas Bambang
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 1 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v8i1.26543

Berdasarkan laporan Association of Certified Fraud Examiners (ACFE) 2022, industri perbankan dan jasa keuangan mempunyai beban tertinggi dari seluruh kelompok industri yaitu sebesar 22,3%. Penting untuk memahami faktor-faktor apa saja yang mempengaruhi kecurangan laporan keuangan agar pemangku kepentingan dapat peduli untuk meningkatkan kualitas laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh fraud diamond terhadap kecurangan laporan keuangan. Fraud diamond terdiri dari elemen tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Penelitian ini penting untuk dilakukan agar diketahui faktor-faktor apa saja yang berpengaruh terhadap kecurangan laporan keuangan sehingga menjadi perhatian bagi stakeholders untuk peningkatan kualitas laporan keuangan. Teknik pengаmbilаn sаmpel dilаkukаn secаrа purposive sаmpling, Data yang digunakan dalam penelitian adalah data sekunder pada perusahaan Bank Umum Syariah yang Terdaftar di OJK 2016-2022, Analisa data menggunakan alat bantu statistik SPSS 23. Hasil penelitian menunjukkan bahwa secara parsial Tekanan dengan proksi rasio leverage, Tekanan dengan proksi rasio sales, Kesempatan dengan proksi porsi anggota independen dalam dewan komisaris, Kemampuan dengan proksi pergantian direksi tidak berpengaruh terhadap kecurangan laporan keuangan. Sedangkan Kesempatan dengan proksi porsi anggota independen dalam komite audit, Rasionalisasi dengan proksi total penghasilan akrual berpengaruh negatif terhadap kecurangan laporan keuangan. Based on the Association of Certified Fraud Examiners (ACFE) 2022 report, the banking and financial services industry has the highest burden of all industry groups at 22.3%. It is important to understand what factors influence financial statement fraud so that stakeholders can care about improving the quality of financial statements. This study aims to analyze the effect of fraud diamond on financial statement fraud. Fraud diamond consists of elements of pressure, opportunity, rationalization, and capability. This research is important to do so that it is known what factors affect financial statement fraud so that it becomes a concern for stakeholders to improve the quality of financial statements. The technique of selecting samples is carried out by purposive sampling, the data used in the study is secondary data on Islamic Commercial Bank companies registered with OJK 2016-2022, data analysis using SPSS 23 statistical aids. The results showed that partially Pressure with proxy leverage ratio, Pressure with proxy sales ratio, Opportunity with proxy portion of independent members in the board of commissioners, Ability with proxy change of directors has no effect on financial statement fraud. While Opportunity with the proxy of the portion of independent members on the audit committee, Rationalization with the proxy of total accrual income has a negative effect on fraudulent financial statements.

PENGARUH LEVERAGE, LIKUIDITAS, FIRM SIZE DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santioso, Linda; Daryatno, Andreas Bambang
Ultima Management : Jurnal Ilmu Manajemen Vol 15 No 2 (2023): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v15i2.3445

Abstract - Cash holding or commonly referred to as cash and cash equivalents owned by the Company which is used to finance operational activities such as purchasing raw materials or merchandise, purchasing capital goods, paying salaries or wages, paying off debt obligations, paying dividends and other transactions required by the company. Cash Holding plays a very important role in determining whether a company is healthy or not, often associated with ownership as the dependent variable. The aim of this research is to obtain empirical evidence regarding the influence of leverage, liquidity, company size and cost of capital on cash flow in real estate and real estate companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Technical sampling used in this research was a purposive sampling technique. Data processing uses the Eviews 13 program. The research results show that the independent variable Leverage has a negative and significant influence on Cash Holding where hypothesis 2 is not rejected, Liquidity has a positive and significant influence on Cash Holding where hypothesis 2 is not rejected, Firm Size has a positive influence but not significant on Cash Holding where hypothesis 3 is rejected, and Capital Expenditure has a positive and significant influence on Cash Holding where hypothesis is rejected. From the empirical evidence above, the implication obtained in this research is that companies that have high leverage need sufficient reserve funds to avoid financial distress, so that the company's activities can run smoothly. In order to cover short-term financing needs, companies really need good liquidity, meaning there is sufficient reserve funds. The bigger a company, the bigger the transactions will be too. Here it is necessary to have reserve funds to be used to meet financing needs so that the company's operations are not disrupted. Capital expenditures made by a company in making investments should use internal funds so that they do not add additional burden. If capital expenditure uses external financing or debt, it will reduce the Company's liquidity level because it has to pay interest or other expenses. Keywords: Capital Expenditure; Cash Holding; Firm Size; Leverage; Liquidity

FACTORS AFFECTING STOCK PRICE WITH DIVIDEND POLICY AS MODERATING VARIABLE Lim, Jovena; Sufiyati , Sufiyati; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.78-89

The goal of this research was to gather empirical evidence on the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on stock price, using Dividend Policy as moderating variable in consumer non cyclicals companies listed on the Indonesia Stock Exchange between 2020 and 2022. The method which is used to obtain the sample were purposive sampling and the data that met the criteria were 42 data from 18 companies which were processed using Statistical Package for the Social Science (SPSS) vers 26.0. Partially, Return On Equity has a significant and positive effect on stock price, Leverage (DER) and Net Profit Margin have a significant and negative effect on Stock Price, while Firm Size (Ln Asset) has no significant and positive effect on Stock Price. Dividend policy (DPR) unable to moderate the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on Stock Price.

FACTORS INFLUENCING THE USE OF E-FILING MODERATED WITH INFORMATION TECHNOLOGY MASTERY Santiso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.24-38

The purpose of this study is to provide empirical evidence whether the influence of perception of use, perception of convenience, and security and confidentiality on the interest of individual taxpayers in using E-filing with mastery of information technology as a moderating variable. The data used in this study is primary data through a questionnaire in the form of google which is distributed to individual taxpayers who have filled out and reported online taxes in Jakarta. Data processing is using SmartPLS 3. The results of the study prove that before moderation, the variables perception of usefulness, convenience, security and confidentiality have a significant influence on the use of e_filling. Moderation is carried out so that the perceptual variables that are useful for, security and confidentiality still provide significant results, while the variables after turning become insignificant, Perceptions of the usefulness, progress, security, and confidentiality of individual taxpayers have no effect on the interest in using E-filing which is moderated by mastery of technology. information, this means that mastery of information technology is not able to moderate perceptions of usefulness, timeliness, security, and confidentiality.

FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT MODIFIKASIAN GOING CONCERN Tjong, Louvin Lesmana; Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3688

Abstract— The COVID-19 pandemic (2020-2022) had a significant impact on the hotel, restaurant, and tourism sectors, affecting the survival of many businesses. During this period, government-imposed restrictions on social movement led to the closure or bankruptcy of several companies. This research aims to provide empirical evidence regarding the influence of auditor quality, company growth, and company size on going concern modified audit opinions. The study focuses on companies within the hotel, restaurant, and tourism subsectors listed on the IDX between 2020 and 2022. Using purposive sampling, 72 data points were selected for analysis. Logistic regression analysis, performed with SPSS version 25, revealed that auditor quality, company growth, and company size had no significant effect on going concern modified audit opinions. This finding suggests that both Big Four and non-Big Four audit firms play an important, similar role in assessing and reporting on going concern issues. Auditors present an accurate view of a company’s status, without being influenced by pandemic conditions. A decline in sales during the pandemic does not necessarily indicate financial distress, as management can still effectively manage assets to ensure business survival. This research serves as a reference for managers to make informed decisions during difficult times and helps investors and stakeholders carefully assess risks when considering investments or providing loans. Keywords: Auditor Quality; Company Growth; Company Size; Going Concern Modified Audit Opinions

THE EFFECT OF COMPANY SIZE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (EMPIRICAL STUDY OF CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA) Tanel, Jesica; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.943-954

The purpose of this study is to examine how firm size, profitability, and solvency affect audit delay. The dependent variable is audit delay, while the independent variables are company size (X1), profitability (X2), and solvency (X3). Purposive sampling was used to choose the research sample, which consisted of companies in the consumer products sector that were listed on the Indonesia Stock Exchange. The findings demonstrated that a firm's size significantly influences the risk of an audit delay, with a larger company having a higher chance of a delay. This result is in line with earlier studies that show a connection between audit delay and company size. It has also been demonstrated that profitability significantly affects audit delay. High profitability businesses typically have shorter audit delays, suggesting that a company's capacity to turn a profit might have an impact on how quickly financial information is provided. This study strengthens earlier research demonstrating a connection between audit delay and profitability.

FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION ACCEPTANCE (TEXTILE AND GARMENT SUBSECTOR 2020-2022) Hartina, Marini; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.468-479

An auditor's going concern opinion, which pertains to an entity's ability to continue as is, is a wonderful thing that calls for competent judgment. This study aims to determine the effects of financial distress, operating cash flow, previous year audit opinion, and company growth on going concern opinion acceptance on the manufactured-consumer goods sector, which is a subsector of textile and garment companies listed on the Indonesia Stock Exchange, either partially or simultaneously, for the 2020-2022 period. Purposive sampling is being used in this study to identify which companies will serve as observation samples, and documentation will be used as the observation method. Binary logistic regression is the analysis method. According to the findings, all independent variables have no effect on opinion acceptance in part. Concurrently, every independent variable. Research Implications, Companies that are similar or not, can continue to make efforts to control and good strategies in maintaining their business continuity in order to continue to survive and gain a competitive advantage in the industry with the Company's best ability in order to achieve Company goals. This is not easy to do, but the Company can continue to evaluate performance and innovations that adjust to the times and customer interests. The current audit approach is already risk-based (risk-based audit) and business continuity, so that auditors will continue to see how a company's performance in maintaining its business continuity, internal control, to assess the risks that will arise in the audit process, obtain sufficient and appropriate audit evidence, which ultimately wants to obtain sufficient confidence in the fairness of the financial statements to draw conclusions in the preparation of an independent auditor's report (audit opinion).

Title

Found 24 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 24 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 24 Documents
Search