Article Per Year (5 Year)
p-Index From 2020 - 2025
2.789
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Prima Medika Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah AKMENIKA Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Enrichment: Journal of Multidisciplinary Research and Development International Journal of Application on Economics and Business
Salim, Susanto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
THE INFLUENCE OF IMPELEMENTING THE ACCOUNTANT'S CODE OF ETHICS AND EMOTIONAL INTELLIGENCE FOR THE ACCOUNTANT PROFESSION IN DECISION MAKING Angelia, Shella; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3665-3673

Abstract

The purpose of this paper is to determine the influence of accountant code of ethics and emotional intelligence on decision making in the accounting profession at Bank Central Asia. This study uses an associative approach that aims to determine the relationship of a variable with other variables so that it can control or anticipate a problem that may occur. The population selected in this study is the accountant profession at Bank Cenntral Asia in Jakarta City. The collection technique applied is by distributing questionnaires to research respondents. This study applied multiple linear regression research method. The results of this study partially state that the accountant's code of ethics has an influence on decision making. On the other hand, emotional intelligence has no influence on decision making. Simultaneously, professional ethics and emotional intelligence have an influence on decision making.
SEVERAL FACTORS AFFECTING AUDITOR’S GOING CONCERN OPINION ON APPAREL AND LUXURY COMPANIES LISTED ON IDX DURING THE COVID-19 PANDEMIC Amanda, Gabriella; Salim, Susanto
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.v3i1.203-211

Abstract

The aim of this research is to determine whether there is an influence of company size, leverage and previous year’s going concern audit opinion to the company. The samples used for this research were 57 samples, where the data needed to conduct this research was taken from data from companies listed on the Indonesia Stock Exchange in consumer cyclicals with the Apparel & Luxury Goods sub-sector for 2020-2022. Logistic regression analysis is employed in this study's hypothesis testing to ascertain the impact of company’s size, leverage and previous year’s audit opinion on the going concern opinion. The results of this research are that previous year’s going concern audit opinion has a significant influence on going concern opinion. On the other hand, company size and leverage have no significant influence on going concern opinion.
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY Aileen, Aileen; Salim, Susanto
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.v3i1.212-223

Abstract

Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses. The purpose of this study is to examine the effects of fraud pentagon theory for detecting financial statement fraud in banking companies listed in the Indonesia Stock Exchange for 2020-2022 period. This study was analysed using multiple regression research method which processed using SPSS 25. The data used in this study was secondary data from financial statement and annual reports. This study used purposive-sampling technique with sample of 90 data observations. The results of this study shows that financial stability and changes in auditor have a significant and negative effect on financial statement fraud. Meanwhile external pressure, monitoring effectiveness, changes in director, and frequent number of CEO’s picture in annual report have no significant effects on financial statement fraud.
FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION ON TOURISM AND RECREATION COMPANIES DURING COVID-19 Ruvi, Patricia Artya; Salim, Susanto
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.v3i1.224-235

Abstract

This research aims to obtain empirical evidence related to the relationship between company size, financial distress, previous year's audit opinion affects the acceptance of going concern audit opinion to tourism and recreation sub-sector companies during the covid-19 pandemic. This research uses a quantitative approach that uses secondary data. The population taken is companies engaged in the tourism and recreation sub-sector which are listed on IDX during 2020-2022. The method used in this research is logistic regression. The results of this research indicate that there is only 1 factor, namely the previous year's audit opinion, which has an influence on going concern audit opinion acceptance, while company size and financial distress have no influence. With this research, it is hoped that the company can maintain its business continuity because companies that are exposed to going concern audit opinion in the previous year tend to get it again in the following year. This is certainly not a good thing for the company to continue to get a going concern audit opinion in the following years.
THE EFFECT OF INTEGRITY, COMPETENCE, INDEPENDENCE, AND ACCOUNTABILITY ON AUDIT QUALITY Salim, Susanto; Kho, Christian
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.v3i1.278-287

Abstract

This study investigates the impact of integrity, competence, independence, and accountability on audit quality, employing primary data collected through a questionnaire survey. The study's respondents, comprising auditors from public accounting firms in DKI Jakarta, were selected using a combination of convenience and snowball sampling methods, resulting in a sample of 40 respondents. Data analysis was conducted using a multiple linear regression model with SPSS version 29 software. The findings reveal that all the variables simultaneously have a significant effect on audit quality, with independence and accountability demonstrating positive and significant impacts when analysed individually. In contrast, integrity and competence do not significantly influence audit quality. In conclusion, this study emphasizes the crucial role of fostering independence and accountability in the audit process, while also calling for further exploration of the nuances surrounding integrity and competence within the auditing context.
Exploring key determinants of internal control weaknesses and non-compliance using audit findings in Indonesian ministries Pratama, Aditya; Salim, Susanto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.1887

Abstract

Indonesian ministries face challenges in maintaining a strong internal control system, as demonstrated by BPK Audit findings that identified significant internal control weaknesses that led to substantial non-compliance incidents across ministries. This study examines key factors behind the weaknesses of the Internal Control System (ICS) and the non-compliance cases identified in Indonesian ministry audits from 2020 to 2022. Using a path analysis within the Structural Equation Modeling framework, we analyze the effects of age, size, budget realization, non-tax state revenue, and audit follow-up results. Our findings show that higher budget realization and non-tax state revenue contribute to ICS weakness, while younger ministries face greater ICS risks but fewer non-compliance cases. Strong audit follow-up helps reduce the number of non-compliance cases, highlighting its role in improving compliance. The study emphasizes the importance of robust internal controls and effective FUAR implementation in mitigating compliance risks and enhancing governance. It also provides new insights into the relationship between ministry characteristics, ICS weaknesses, and non-compliance cases, contributing to stronger financial management in the public sector.
Audit Risk, Professional Skepticism, And Audit Quality: The Moderating Role of Utilization of Information Technology Al Farishi, Ryandika Ramadhan; Salim, Susanto
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 3 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i3.375

Abstract

This research aims to analyze the effect of audit risk (AR) and professional skepticism (PS) on audit quality (AQ), with the utilization of information technology (UIT) as a moderating variable at Public Accountant Firms (PAF) in Jakarta. The novelty of this study lies in its examination of how technological integration may influence the relationship between auditor behavior and audit quality—a topic that remains underexplored in the Indonesian auditing context. This research employs a quantitative approach with 163 auditor respondents from both Big Four and non-Big Four PAFs. Data were analyzed using the SEM-PLS (Structural Equation Modeling - Partial Least Squares) method with SmartPLS 4.0. The results reveal that AR and PS significantly affect AQ, but UIT does not significantly moderate the relationship between AR or PS and AQ. These findings provide insights for PAFs to enhance audit quality by strengthening professional skepticism and managing audit risk effectively. While the moderating role of UIT was not supported, this suggests future research opportunities to explore other potential moderating variables or expand the scope to different regions or industries.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS Cudivia, Vania Griselda; Salim, Susanto; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34318

Abstract

This research aims to examine the factors that influence capital structure in consumer non- cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Factors that determine the capital structure include profitability, liquidity, tangibility and firm size. Sample was selected using purposive sampling method and the valid data was 17 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 27. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity, tangibility and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability and liquidity variables individually have a significant negative effect on capital structure, while tangibility and firm size individually have an insignificant negative effect on capital structure.
FAKTOR KEUANGAN YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN MODEL ALTMAN Z-SCORE Susanto, Russel Andama; Salim, Susanto; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34324

Abstract

The purpose of this study was to analyze empirically the effect of the variables in the Altman Z-Score method, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset on Financial Distress in food and beverage company listed on the Indonesia Stock Exchange in 2020-2022. The results of this study indicate that Working Capital to Total Assets has a positive not significant impact on financial distress, different from Retained Earnings to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset that have a significant positive impact on financial distress and Earnings Before Interest and Tax to Total Assets have a negative not significant impact on financial distress.
INDEPENDENSI AUDITOR DAN TANTANGAN ETIKA DALAM ERA DIGITALISASI AUDIT Da Costa, Chelsea Abigail Rosaria; Salim, Susanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6050

Abstract

Penelitian ini bertujuan untuk menganalisis dampak digitalisasi terhadap independensi auditor dan tantangan etika yang muncul dalam profesi audit serta memberikan rekomendasi untuk menjaga independensi dan etika auditor di era digital. Metodologi penelitian menggunakan metode kualitatif melalui pendekatan literature review, penelitian ini mengkaji berbagai literatur yang relevan mengenai pengaruh penggunaan teknologi digital seperti kecerdasan buatan (AI), blockchain, dan aplikasi audit berbasis digital terhadap kualitas audit. Hasil analisis menunjukkan bahwa meskipun teknologi digital dapat meningkatkan efisiensi, akurasi, dan transparansi dalam proses audit, ketergantungan pada alat digitalisasi berisiko mengurangi independensi auditor dan mempengaruhi objektivitas dalam pengambilan keputusan. Tantangan etika juga muncul, terutama terkait dengan privasi data klien, di mana auditor dihadapkan pada kewajiban menjaga kerahasiaan informasi yang sangat sensitif. Untuk itu, penelitian ini memberikan saran bagi auditor untuk terus meningkatkan kompetensi teknis, menggunakan teknologi hanya sekedar sebagai alat bantu, serta memperkuat perlindungan data dan pengawasan internal dalam proses audit. Penelitian ini juga mengidentifikasi keterbatasan dalam studi literatur yang ada, dan menyarankan penelitian lebih lanjut dengan menggunakan survei yang lebih luas untuk memperluas pemahaman mengenai pengaruh digitalisasi terhadap profesi audit.
Co-Authors Aditya Pratama Aileen, Aileen Al Farishi, Ryandika Ramadhan Amanda, Gabriella Angelia, Shella Berlianty, Berlianty Christina Christina Cudivia, Vania Griselda Da Costa, Chelsea Abigail Rosaria Daryatno, Andreas Bambang Devi, Grace Dewani, Yunita Kho, Christian Klara Immanuel, Giovanni Kristi, Erin Natali, Oliviti Prasetiya, Amelia Christy Rudolf Lumbantobing, Rudolf Ruvi, Patricia Artya Sarumpaet, Elpina Susanto, Russel Andama Tarigan, Antje Irmella Tegas, Frans Westin, Thomas Wika Hanida, Wika Yensuari, Yensuari