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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Medical Journal of Indonesia OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Sidoluhur Journal of Ekonomics, Finance, and Management Studies Jotika Research in Business Law Khazanah Informatika : Jurnal Ilmu Komputer dan Informatika Jurnal Mitra Pengabdian Farmasi
Suhendro
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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THE EFFECT OF FINANCIAL PERFORMANCE, FIRM SIZE, AND ASSET GROWTH ON CAPITAL STRUCTURE Fitrianingrum, Desvi Nurdiana Nabila; Suhendro; Masitoh, Endang
Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition
Publisher : STIE Kusuma Negara

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Abstract

This study aims to examine and analyze the effect of Financial Performance (Return On Assets and Current Ratio), Company Size, and Asset Growth on the Capital Structure of Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables in this study are return on assets, current ratio, company size, and asset growth. The dependent variable in this study is the capital structure. The sampling method uses purposive sampling. The sample in this study is 31 property and real estate companies in the 2016-2018 period, according to the criteria that have been determined to total of 93 companies over a three-year period. The analytical method used is multiple regression analysis using SPSS version 17.0. The results of this study Return On Asset, Current Ratio, Company Size, and Asset Growth simultaneously influence the Capital Structure. Partially Return On Assets and Asset Growth do not affect the Capital Structure, while the Current Ratio and Firm Size affect the Capital Structure. The benefit of this research is that it can broaden horizons and simultaneously gain knowledge about the effect of return on assets, current ratio, company size, and asset growth on capital structure.
FACTORS AFFECTING AUDIT QUALITY (EMPIRICAL STUDY OF PUBLIC ACCOUNTING FIRMS IN THE CITY OF SURAKARTA AND YOGYAKARTA) Dewi, Crismonika Anggun Kusuma; Suhendro; Siddi, Purnama
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

This study aims to analyze and test the effect of auditor experience, auditor accountability, independence, and auditor competence on audit quality. In this study, researchers conducted surveys at the Public Accounting Firm in the City of Surakarta and Yogyakarta. The population in this study were auditors working in public accounting firms in the cities of Surakarta and Yogyakarta. Purposive sampling is a method used in this study. The sample used in this study consisted of 32 auditors from 7 public accounting firms. Data used in this study were collected through a questionnaire method. By using the classic assumption test, and hypothesis testing using multiple linear regression test, t test and F test. The benefits of this study are to increase knowledge and references for readers or subsequent researchers regarding the effect of auditor experience, auditor accountability, auditor independence, and auditor competence on audit quality. The results of this study indicate that auditor independence and auditor competence significantly influence audit quality while auditor experience and auditor accountability have no significant effect on audit quality.
THE EFFECT OF SELF EFFICACY AND FRAUD DIAMOND ON FRAUDULENT BEHAVIOR ACADEMIC ACCOUNTING STUDENTS Azzahroh, Fatimah; Suhendro; Fajri, Rosa Nikmatul
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

Academic cheating behavior is an act that reflects dishonesty to get academic success. Factors that influence academic cheating are self efficacy and diamond fraud (pressure, opportunity, rationalization, and ability). The purpose of this study is to empirically examine the effect of self efficacy and diamond fraud on the academic cheating behavior of accounting students. The population in this study were students majoring in accounting in private universities (PTS) in Surakarta with a sample of 116. The type of research conducted was quantitative research. The type of data used is primary data. The analysis technique used is multiple linear regression analysis. The results showed that simultaneous self efficacy and diamond fraud affect academic cheating behavior, partially indicating that opportunities and abilities affect academic cheating, whereas self efficacy, pressure, and rationalization do not affect academic cheating. The benefits of this study are as a reference and reference for further research related to academic cheating behavior.
DETERMINANT OF STOCK PRICE OF COAL MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2014-2018 Puspitasari, Nita Mayam; Suhendro; Fajri, Rosa Nikmatul
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

At present the capital market business is very promising. Stock investment is in great demand with the hope of getting capital gains or dividends so researchers want to know simultaneously and partially how the influence of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices as respondents of Coal Mining companies listed on the Indonesia Stock Exchange in 2014-2018, there were 11 samples. The raw data from panel regression analysis is obtained from the financial statements (www.idx.com) so the simultaneous results of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) have an effect on stock prices. The Net Profit Margin (NPM) variable partially has a negative effect on stock prices. Variable Return On Assets (ROA, Earning Per Share (EPS) and Dividend Per Share (DPS) have no effect on stock prices. The coefficient of determination of 94% the rest is influenced by variables outside this observation.
THE EFFECT OF FINANCIAL PERFORMANCE, FIRM SIZE, AND ASSET GROWTH ON CAPITAL STRUCTURE Desvi Nurdiana Nabila Fitrianingrum; Suhendro; Endang Masitoh
Journal of Research in Business, Economics, and Education Vol. 2 No. 1 (2020): February
Publisher : Kusuma Negara Business School

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Abstract

This study aims to examine and analyze the effect of Financial Performance (Return On Assets and Current Ratio), Company Size, and Asset Growth on the Capital Structure of Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables in this study are return on assets, current ratio, company size, and asset growth. The dependent variable in this study is the capital structure. The sampling method uses purposive sampling. The sample in this study is 31 property and real estate companies in the 2016-2018 period, according to the criteria that have been determined to total of 93 companies over a three-year period. The analytical method used is multiple regression analysis using SPSS version 17.0. The results of this study Return On Asset, Current Ratio, Company Size, and Asset Growth simultaneously influence the Capital Structure. Partially Return On Assets and Asset Growth do not affect the Capital Structure, while the Current Ratio and Firm Size affect the Capital Structure. The benefit of this research is that it can broaden horizons and simultaneously gain knowledge about the effect of return on assets, current ratio, company size, and asset growth on capital structure.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Regia Rolanta; Riana R Dewi; Suhendro
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.795 KB) | DOI: 10.31599/jiam.v16i2.395

Abstract

This study aimed to analyze the effect of profitability, leverage, liquidity, company size and dividend policy on firm value in the Consumer Goods Industry Sector Companies listed on the Stock Exchange in 2015-2018. In this study the Company Values measured using the Price to Book Value (PBV). This research method using descriptive analysis. The technique used is purposive sampling technique, so found 14 Consumer Goods Industry Sector Companies listed on the Stock Exchange from 2015 to 2018 period. The analysis used is multiple linear regression analysis. The results of this study showed that the variables of profitability, liquidity, and dividend policy affects the value of the company, while the company size and leverage variables do not affect the value of the company.
MENINGKATKAN POTENSI DESA MELALUI PENGEMBANGAN UMKM DI MASA PANDEMI COVID-19 (DI DESA KABULAN, KADIREJO, KARANGANOM, KLATEN) Suhendro; Arsita Fajria Hidayati, Dimas Ilham Rois, Purnama Siddi
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 02 (2022): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

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Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk membantu meningkatkan potensi Desa Kabulan, Kadirejo, Karanganom, Klaten. Kegiatan utama dilakukan melalui pengembangan Usaha Mikro Kecil dan Menengah saat pandemi Covid-19. Kegiatan penunjang dilaksanakan melalui program kerja bimbingan belajar untuk SD-SMP-SMA selama sekolah daring, pelatihan keterampilan komputer, lomba mewarnai, sosialisasi terhadap masyarakat tentang pentingnya vaksin, penyuluhan cara mencuci tangan dan memakai masker dengan benar, sosialisasi dan pelatihan cara mengelola keuangan UMKM, sosialisasi untuk meningkatkan inovasi dalam mengembangkan UMKM. Dukungan pemerintah setempat, partisipasi dan antusiame warga dalam kegiatan sangat baik. Secara keseluruhan program kuliah kerja nyata sebagai bagian pengabdian kampus kepada masyarakat berjalan dengan baik dan tidak ada kendala yang berarti.
Earning Per Share, Debt To Equity Ratio dan Price Earning Ratio terhadap Harga Saham pada Perusahaan Farmasi di BEI Salaste, Ibel; Nurlaela, Siti; Suhendro
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 4 No. 2 (2021): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdep.v4i2.301

Abstract

The development of the health world will certainly have a positive impact for shareholders especially in pharmaceutical companies, this is reflected by the Government's support thatprovides ease and incentives in the form of tax deductions and import duties borne by theGovernment to attract investments. With these opportunities will certainly affect the price ofstocks in pharmaceutical companies including the financial performance. Financial performance can be seen from several financial ratios, earning per share, debt to equity, andprice earning ratio. Samples on this study were as many as 7 companies for 5 years so in 35 can sample. The results of this study simultaneously all variables in this study have an effect on the stock price. Both EPS and PER variables affect the stock price, while the DER variablesnegatively affect the share price.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK Listyowati; Yuli Chomsatu Samrotun; Suhendro
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46057

Abstract

This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as independent variable and taxpayer compliance as dependent variable. Population in this research is all of individual taxpayer registered in KPP Pratama Surakarta with sample used is 100. This study used questionnaires as a research instrument prepared by using Likert scale then analyzed using multiple regression processed with SPSS 17. The results obtained are sunset policy, tax amnesty, tax sanctions, knowledge and understanding of taxes, and tax service has no effect on taxpayer compliance. While tax payer awareness affect taxpayer compliance. The results of this study is expected to be the development of knowledge about taxation, especiallyabout taxpayer compliance in paying taxes. The results of this study are also expected to become a reference tax office to determine tax related policies to improve taxpayer compliance.
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2019 - 2022 Febri, Yossyca Febri Damayanti; Suhendro; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

ABSTRAC This investigation aims to identifity the most crucual components influencing capital structure of manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. This investigation considers asset structure, liquidity, and sales growth. Out of 80 companies in the sample, 69 meeting the criteria were selected for the quantitative study. Multiple linear analysis was utilizwd to assess the impact of idependent variables on the dependent variable. The results indicate that asset structure and liquidity significantly influence the capital structure, while sales growth does not have a significant impact.  
Co-Authors Ade Pratiwi Susanty Agni Astungkara Aini Nur Hasanah Andrew Shandy Utama Arsita Fajria Hidayati, Dimas Ilham Rois, Purnama Siddi AZZAHROH, FATIMAH Bambang Mursito Bambang Supriyatno Desvi Nurdiana Nabila Fitrianingrum Devie Rachmat Dewi, Crismonika Anggun Kusuma Djer, Mulyadi Muhammad Dyah Dwi Nugraheni Endang Masitoh Endang Masitoh, Endang Fajri, Rosa Nikmatul Febri, Yossyca Febri Damayanti Fitrianingrum, Desvi Nurdiana Nabila Hendra Titisari, Kartika Iskandar, Adhi Teguh Perma Joedo Prihartono Kartika Hendra Titisari Kautsar, Ahmad Listyowati Miftahul Haq Najib Advani Nur, Rahmaniyah Nur Safitri Purnama Siddi Puspitasari, Nita Mayam Rahmadhany, Anisa Regia Rolanta Retno Rahayu Riana R Dewi Riana Rachmawati Dewi Risma Kerina Kaban, Risma Kerina Salaste, Ibel Santoso, Dewi Irawati Soeria Sari Kurniati Shinta Shillviana Rahmawati Siddi, Purnama Sinta Bella Siti Nurlaela Sri Lestari Sutjipto, Fiolita Indranita Tetty Yuniati Thowiyatun Nadziroh Tri Prastiyo Agung Nugroho Tupari Yan Aditiya Pratama Yuli Chomsatu Samrothun Yuli Chomsatu Samrotun Yunika, Amanda