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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Manajemen Kesatuan Pelita Masyarakat IIJSE Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Akuntansi Kontemporer
Marsudi, Almatius Setya
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Humanities Economics, Econometrics & Finance Education Environmental Science Physics Public Health Social Sciences

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Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation Sudirman, Sudirman; Marsudi, Almatius Setya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6015

Abstract

This study was conducted to examine the effect of ownership structure on tax avoidance, with independent commissioners as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical technique used is Multiple Linear Regression. The test results show that institutional ownership has a positive effect on tax avoidance, while family ownership and managerial ownership do not affect tax avoidance. Additionally, the proportion of independent commissioners cannot moderate institutional, family, or managerial ownership concerning tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM BANK UMUM KONVENSIONAL LQ-45 DI BURSA EFEK INDONESIA Koorniaharta, Dean Sanuya Hafizan; Marsudi, Almatius Setya
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2263

Abstract

Bank companies manage corpoRate funding, one of which is by investing. Investments are carried out in the hope of obtaining stock Returns. This study examines the effect of Net Interest Margin, Capital Adequacy Ratio, Operating Income, Operational Expenses, and Bank Indonesia Reference Interest Rate on stock Returns in Indonesian banking companies. The sampling technique used was Purposive Sampling method, the sample obtained was 5 companies in the banking sector registered in LQ-45. Linear regression test is used to see the behavior of each variable. Data obtained as many as 200 out of 5 banking sector companies listed on LQ45 on the Indonesia Stock Exchange. The scope of research time is in the quarterly period of 2010 to 2019. The results show that the BI Reference Rate, Capital Adequacy Ratio and Operating Expenses, Operational Income, have no significant effect on bank stock Returns. On the other hand, Net Interest Margin has a significant effect on bank stock Returns.
DAMPAK KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN DI INDUSTRI PERTAMBANGAN INDONESIA Lajar, Stephanie Natalia Ingi; Marsudi, Almatius Setya
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 18 No. 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3133

Abstract

This study tries to see the effect of managerial ownership, institutional ownership, liquidity, profitability, and debt policy on dividend policy. Managerial ownership is measured by the ratio of the number of shares owned to total shares; institutional ownership is measured by the percentage of share ownership in the ownership structure, the current ratio is measured by dividing assets and current liabilities, debt policy is measured by dividing total debt by total equity, profitability is measured by dividing net income with total assets. Profitability is calculated by dividing net income by total assets. This study uses purposive sampling by taking data from 20 mining companies on the Indonesia Stock Exchange from 2011-2019. The technique of testing the hypothesis with multiple regression. This study proves that institutional ownership and debt policy affect the company's dividend policy. Meanwhile, managerial ownership, liquidity, and profitability do not affect dividend policy.
DAMPAK TINGKAT PERPUTARAN PIUTANG USAHA PADA PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Evelyn, Clarissa; Marsudi, Almatius Setya
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 18 No. 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3134

Abstract

This study tries to analyze the effect of accounts receivable turnover on company profitability. Profitability in this study is measured by the ratio of Return on Assets. This study also uses a moderating variable, namely the audit committee. This study uses a sample of 30 manufacturing companies on the Indonesia Stock Exchange in the 2016-2018 period. The analysis used is panel data regression analysis with random models and multiple linear regression. This study uses data processing software in the form of Eviews. The result of this study is that turnover has a positive and significant effect on the company's profitability.
Earnings Management on New Fraud Diamond and Financial Statement Fraud in Indonesian Infrastructure Firms Nicko Albart; Marsudi, Almatius Setya
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3451

Abstract

Financial statement fraud in Indonesia’s infrastructure sector poses significant risks due to complex accounting practices. The New Fraud Diamond framework offers a robust approach to detecting fraud, but its application in this context, moderated by earnings management. This study investigates the direct effects of financial stability, financial targets, monitoring effectiveness, earnings growth, and change in directors on financial statement fraud, and examines earnings management’s moderating role. Using panel data regression and Moderated Regression Analysis, we analyzed 90 firm-year observations from 15 IDX-listed infrastructure firms (2018–2023). The Beneish M-Score measured fraud, while proxies like financial stability and Return on Assets captured independent variables. Financial stability and earnings growth significantly increase fraud risk (p < 0.050), while monitoring effectiveness unexpectedly worsens it. Earnings management strengthens these relationships for stability and growth. The New Fraud Diamond model, enhanced by Moderated Regression Analysis, effectively detects fraud in Indonesian infrastructure firms. Strengthened governance is needed to address monitoring weaknesses. Future research should explore additional fraud predictors.
Peningkatan Kapasitas Guru-Guru SD di Kecamatan Tigaraksa dalam Pembuatan Video Animasi Menggunakan Canva Berbasis Artificial Intelligent Wijayanti, Sri Hapsari; Marsudi, Almatius Setya; Oktorina, Megawati; Ratnasusita, Theresia Sri; Fransisca, Leoni
Pelita Masyarakat Vol. 7 No. 1 (2025): Pelita Masyarakat September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v7i1.15943

Abstract

Classroom learning at the elementary school level is reported to be more engaging when using animated videos. Canva is a widely used application for creating engaging and interactive educational videos. Canva's integration with artificial intelligence has simplified the process of creating educational videos. Teachers in Tigaraksa Subdistrict, Tangerang Regency, Banten, have been using Canva to create educational videos, but have never created them in animated format using Canva AI. The purpose of this activity is to improve the knowledge and skills of 38 elementary school teachers in Tigaraksa Subdistrict, Tangerang Regency. The activity began with a situation analysis, followed by preparation, implementation, assignment, monitoring, and evaluation. The activity was conducted on May 23 and June 13, 2025. The activity methods included simulation, training, and practice. The results of the activity showed that the increase in teachers' knowledge was moderate (0.50), and teachers' skills in making animated videos were considered good. It was evident that teachers were able to produce educational videos by utilizing the features available in Canva AI. Teachers demonstrated their digital skills by mastering AI-based Canva to vary teaching methods in the classroom.
PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI Pambudi, Rilo; Imbiri, Weli; Marsudi, Almatius Setya
Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i2.2310

Abstract

The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application.
The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable Marsudi, Almatius Setya; Pambudi, Rilo
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2066

Abstract

This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.
Co-Authors Evelyn, Clarissa Koorniaharta, Dean Sanuya Hafizan Lajar, Stephanie Natalia Ingi Leoni Fransisca, Leoni Megawati Oktorina Nicko Albart Pambudi, Rilo Ratnasusita, Theresia Sri Sri Hapsari Wijayanti Sudirman Sudirman Weli ., Weli