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STUDI EMPIRIS TERKAIT DENGAN PENGUNGKAPAN SUKARELA, KUALITAS AUDIT DAN ASIMETRI INFORMASI TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Sihombing, Jenny; Agoes, Sukrisno; Santoso, Urip
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) asÃ‚Â Ã‚Â unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This study also aims to determine the effect of voluntary disclosure, audit quality and information asymmetry on stock return. In addition, this study aims to find out the ability of information asymmetry to mediate the effect of voluntary disclosure and audit quality on information asymmetry.This research used verificative-descriptive method with quantitative approach. The analytical method used in statistical data processing was path analysis. There are 132 manufacturing companies listed on JSX became the research samples of this study.The testing results shows that there are significant impact of voluntary disclosure and audit quality on information asymmetry. The testing results also show that there are significant impact of voluntary disclosure and information asymmetry on stock return, while the audit quality has no significant impact on stock return. At the same time, information asymmetry is significant to be the mediating variable on the impact of voluntary disclosure and audit quality towards stock return. Voluntary disclosure, audit quality and information asymmetry can be the determinant variables on Stock Return of manufacturing companies, listed on JSX.

PENGARUH INSTITUTIONAL OWNERSHIP DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE DENGAN EARNING MANAGEMENT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RITEL Lusi, Denanda Natalia Lestari; Agoes, Sukrisno
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 2 (2019): 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.v3i2.4635

Penelitian ini bertujuan untuk mengetahui pengaruh langsung institutional ownership dan firm size terhadap financial performance dan pengaruh tidak langsung melalui earning management pada perusahaan ritel di BEI. Jenis penelitian ini adalah kuantitatif, dimana data diperoleh dari laporan keuangan tahun 2015-2017. Teknik pengambilan sampel adalah purposive sampling, sehingga perusahaan yang dapat dijadikan sampel sebanyak 21 perusahaan dengan jumlah sampel sebanyak 63 sampel. Data yang diperoleh kemudian diolah dengan menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa ada hubungan negatif institutional ownership dengan financial performance, hubungan positif firm size dengan financial performance , hubungan positif kepemilikan institusional dan firm size dengan earning management, dan hubungan negatif earning management dengan financial performance pada perusahaan ritel. Earning management tidak dapat sebagai variabel yang mengintervensi terhadap financial performance karena hubungan langsung antara kepemilikan institusional, firm size, dan financial performance memberi pengaruh besar daripada melalui earning management. This study aims to determine the direct effect of institutional ownership and firm size on financial performance and the indirect effect through earnings management on retail companies on the IDX. This type of research is quantitative, where data is obtained from the 2015-2017 financial statements. The sampling technique is purposive sampling, so companies that can be sampled are 21 companies with a total sample of 63 samples. The data obtained is then processed using SmartPLS software. The results showed that there was a negative relationship between institutional ownership and financial performance, a positive relationship between firm size and financial performance, a positive relationship between institutional ownership and firm size with earnings management, and a negative relationship between earning management and financial performance in retail companies. Earning management cannot be a variable that intervenes in financial performance because the direct relationship between institutional ownership, firm size, and financial performance has a greater influence than through earning management.

PREDIKSI FRAUD PADA LAPORAN KEUANGAN DENGAN FRAUD DIAMOND MENGGUNAKAN BENISH M-MODEL Jaunanda, Meiliana; Agoes, Sukrisno
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 2 (2019): 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.v3i2.3400

Tujuan dari penelitian ini adalah untuk mengetahui apakah financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability dapat mengukur fraud diamond, baik secara parsial maupun secara simultan. Metode pengujian yang digunakan dalam penelitian ini adalah regresi linier. Subjek dari penelitian adalah perusahaan manufaktur yang termasuk dalam sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Data yang digunakan dalam penelitian ini adalah data sekunder seperti laporan keuangan. Hasil dari penelitian ini adalah (1) financial stability yang diproksikan dengan Agrow secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (2) rationalization yang diproksikan dengan TATA secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability secara simultan memiliki pengaruh yang signifikan terhadap return saham. The objective of this research is to examine the effect of financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability both partially and simultaneously towards fraud diamond, The testing method used in this research is linear regression. The subject of this study are manufacturing companies which were listed in Bursa Efek Indonesia in the period 2014-2016. The samples are 31 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements. The results of this study are (1) financial stability is proxied by Agrow partially have a significant effect towards fraudulent financial statement. (2) rationalization is proxied by TATA partially have a significant effect towards fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability simultaneously have a significant effect towards fraudulent financial statement

PENGARUH KEPEMILIKAN MANAGERIAL DAN ARUS KAS BEBAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Perwira, Hendrik; Agoes, Sukrisno; Indrajati, MF Djeni
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

The delegation of authority from shareholders as principal to management as agent causes agency conflict to arise between shareholders and managers. Agency conflict needs to be minimized in various ways so that the company's objection in maximize the value of the company can be achieved. This study aims to empirically examine the effect of managerial ownership and free cash flow on firm value with dividend policy as a moderating variable. This study uses panel data regression on 55 companies listed on the Indonesia Stock Exchange and IDX80 in the 2019-2021 period. The dependent variable in this study is firm value. The independent variables in this study are managerial ownership and free cash flow. The moderating variable in this study is dividend policy. The results of this study indicate that Managerial Ownership has a positive effect on firm value. Furthermore, Free Cash Flow has no effect on firm value. Dividend policy does not strengthen the effect of managerial ownership and free cash flow on firm value.

PENGARUH PENGALAMAN AUDITOR, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN PEMODERASI SKEPTISME PROFESIONAL Agustin, Ricy Dwi; Agoes, Sukrisno
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Audit quality is still a challenge for the public accounting profession. Starting from this problem, the aim of the research is to determine the influence of the variables Auditor Experience, Time Pressure and Independence partially on Audit Quality; then to determine the role of the Professional Skepticism variable in strengthening/weakening the influence of Auditor Experience on Audit Quality, the influence of Time Pressure on Audit Quality, and the influence of Independence on Audit Quality. This research method is a quantitative method. The population is senior external auditors to partners at Public Accounting Firms (KAP) domiciled in DKI Jakarta. Sampling technique Data collection technique through surveys, by distributing questionnaires. Data analysis techniques include descriptive analysis, Partial Least Square-Structural Equation Modeling (PLS-SEM), and moderated regression. The research results show that Auditor Experience has a positive, but not significant, effect on Audit Quality; that Time Pressure has a positive but not significant effect; Independence has a positive and significant effect. Then Professional Skepticism significantly moderates (strengthens) the influence of Auditor Experience on Audit Quality; strengthens the influence of Time Pressure on Audit Quality, but is not significant; and strengthening the influence of Independence on Audit Quality. Than, Auditor Experience and Independence on Audit Quality are moderated by Professional Skepticism in line with grand theory, namely the theory of planned behavior. However, on the contrary, Time Pressure on Audit Quality is moderated. Professional Skepticism is not in line with grand theory, namely the theory of planned behavior.

PENGARUH ERP, ICT DAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH CAAT Beth, Eliza; Agoes, Sukrisno
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The aim of this research is to study how ERP planning, ICT, and internal audit affect company performance. This research is moderated by audit tools and CAAT. The focus of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. Quantitative methods were used in the research, which included surveys and documentation analysis for data collection. The research sample was taken using a purposive sampling method, and the data was analyzed using multiple regression techniques with the help of statistical software. This research found that ERP, ICT, and Internal Audit significantly improved company performance. In addition, this research also found that CAAT significantly improved ERP performance and company performance, but did not improve ICT and Internal Audit performance. By implementing ERP, using ICT, and improving internal audit practices, companies in the non-cyclical consumer subsector can improve their performance. A better understanding of CAAT's function in managing the relationship between corporate performance and ERP can also help management make better decisions.

121 Pengaruh Fraud Star Terhadap Financial Statement Fraud Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020) Lamria Situmorang, Jojor; Agoes, Sukrisno
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.664

Penelitian ini bertujuan untuk mengetahui bagaimana fraud star yaitu: pressure (tekanan), opportunity (kesempatan), rationalization (rasionalisasi), capability (kemampuan), dan integrity (integritas) terhadap financial statement fraud dengan kualitas audit sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode tahun 2017- 2020. Sampel dipilih dengan metode purposive sampling dan data yang valid adalah data laporan keuangan yang telah diaudit sebagai sampel yang dipilih periode tahun 2017-2020 berjumlah 144 (seratus empat puluh empat) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengolahan data menggunakan analisis regresi berganda yang dibantu oleh program Eviews. Hasil penelitian ini menunjukkan bahwa elemen pengaruh fraud star terhadap financial statement fraud yang menggunakan model Beneish M-Score dengan kualitas audit dengan variabel moderasi yang diuraikan sebagai berikut yaitu: pressure (tekanan) tidak berpengaruh negatif terhadap financial statement fraud, opportunity (kesempatan) dan rasionalization (rasionalisasi) berpengaruh positif terhadap financial statement fraud, capability (kemampuan) tidak berpengaruh positif terhadap financial statement fraud, integrity (integritas) berpengaruh negatif terhadap financial statement fraud, kualitas audit tidak memperlemah pengaruh negatif pressure (tekanan) terhadap financial statement fraud, kualitas audit memperlemah pengaruh positif opportunity (kesempatan) terhadap financial statement fraud, kualitas audit tidak memperlemah pengaruh negatif rasionalization (rasionalisasi) dan capability (kemampuan) terhadap financial statement fraud, dan kualitas audit memperkuat pengaruh positif integrity (integritas) terhadap financial statement fraud. Implikasi dari penelitian ini adalah perlunya mengunakan pengujian alat deteksi fraud, salah satunya fraud star yaitu alat untuk mendeteksi financial statement fraud (kecurangan laporan keuangan) yang dapat membantu investor dalam menganalisis untuk memberikan informasi kondisi keuangan perusahaan yang akan diinvestasikan di perusahaan-perusahaan dan diperlukan penggunaan implementasi kualitas audit eksternal atas laporan keuangan untuk menghindari laporan keuangan salah saji serta juga bagi calon investor tentang penggunaan model Beneish M-Score pada financial statement untuk prediksi menentukan kategori perusahaan adalah manipulator atau tidak sehingga membutuhkan analisis yang lebih mendalam dalam pengambilan keputusan.

Systematic Literature Review of Entrepreneurial Orientation, Financial Literacy, Good Governance, and Digital Leadership in the Context of Organizational Performance Suherman, Acep; Agoes, Sukrisno; Ahmar, Nurmala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2924

This study aims to conduct a Systematic Literature Review (SLR) to analyze the development of research related to entrepreneurial orientation, financial literacy, good governance, and digital leadership in the context of organizational performance during the period 2019–2024. The research method used is descriptive qualitative, involving the collection and analysis of 45 selected journals from databases such as Google Scholar, Scopus, and accredited journal websites. Key findings reveal that the four variables (entrepreneurial orientation, financial literacy, good governance, digital leadership) interact and significantly influence organizational performance, both directly and indirectly through mediation and moderation mechanisms. Furthermore, this study identifies that these themes remain relevant and widely researched, particularly in the contexts of education, MSMEs, and the public sector. Practical implications of this research emphasize the importance of implementing good governance principles, enhancing financial literacy, strengthening entrepreneurial orientation, and developing digital leadership to achieve superior and sustainable organizational performance This study successfully synthesizes and confirms the existence of dynamic and mutually reinforcing interactions among entrepreneurial orientation, financial literacy, good governance, and digital leadership in driving organizational performance. Furthermore, this article serves as a research roadmap for academics and practitioners seeking to understand the latest dynamics in the fields of digital leadership, governance, entrepreneurship, and financial literacy.

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