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All Journal MEDIA BISNIS E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
HANDOJO, IRWANTO
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN DAN FAKTOR LAINNYA TERHADAP INCOME SMOOTHING Christina, Silvy; Handojo, Irwanto; Djahsan, Indra Arifin
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2487

Abstract

The research on Income Smoothing is to obtain empirical evidence about the influence of dividend policy, income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership on income smoothing. This Research population is non-financial firms listed in the Indonesia Stock Exchange from 2020 until 2022. There are 55 companies selected as samples by using the purposive sampling method. The samples are tested and analyzed using the logistic regression method. The result of this research implies that income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership have no significant influence on income smoothing, while dividend policy has positive influence on income smoothing.
FINANCIAL RATIOS AFFECTING FIRM VALUE AND CORPORATE GOVERNANCE AS MODERATING VARIABLE Abeputri , Audrie; Handojo, Irwanto
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2599

Abstract

The goal of this research is to gather the empirical data regarding the influence of financial performance, leverage, board of commissioner, sales growth, firm size, liquidity, and dividend policy on firm value. Moreover, corporate governance moderates the impact of financial performance on firm value. The non-financial company used in this research is the consumer cyclicals and non-cyclicals companies with total 43 companies listed on the Indonesia Stock Exchange from 2020 to 2022. The hypothesis testing method used is multiple regression method that resulting financial performance, board of commissioner, sales growth, firm size, and liquidity impact the value of a firm. Strong financial performance will attract investors to invest in company, which will grow stock price. Independent commissioner monitors company’s financial statement that is align with company’s real condition, so it increases investor’s trust as well as firm value. Higher sales growth, the lower firm value due to higher tax expense and production cost. Higher total asset causes lack of efficiency in supervising operational activities and strategies by management. Greater current assets, reflect higher current ratio, have lower return than fixed assets. Therefore, the firm value will decrease. Corporate governance negatively moderates the influence of financial performance on firm value. In decision-making, investors consider high managerial ownership due to opportunistic management’s propensity. Meanwhile, leverage and dividend policy have no impact on firm value.
FACTORS THAT DRIVE PRACTICE OF INCOME SMOOTHING Alviandy, Timothy Carolus; Handojo, Irwanto
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2708

Abstract

Practice of income smoothing is one of four earnings management patterns. Income smoothing itself could be defined as a method used by management to reduce profit fluctuations that are deemed abnormal through various accounting methods or through transactions. This research is done to acquire empirical evidence about the effect of company size, financial leverage, profitability, public ownership, tax avoidance and cash holding towards the practice of income smoothing. The method used in sample selection is purposive sampling method. This research uses companies from consumer cyclical and consumer non-cyclical sector that is listed on the Indonesia Stock Exchange (IDX) from the year 2020 to 2022. The number of companies that fit criteria and can be used as research samples is 49 companies with 147 data samples. The result of the research shows that variables company size, profitability, public ownership, tax avoidance, and cash holding does not have any effect on income smoothing and the variable financial leverage has an effect on income smoothing.
Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi Prasetio, Febrina Viryani; Handojo, Irwanto; Ghazi, Muhammad
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2138

Abstract

The purpose of this study is to obtain empirical evidence about whether locus of control, professional commitment, time budget pressure, client importance, turnover intention, and personality type (type A) has an influence on dysfunctional audit behavior moderated by religious control on the influence of locus of control and professional commitment on dysfunctional audit behavior. The population in this study are auditors who work in public accounting firms in Indonesia. The sample selection technique is purposive sampling. Based on the sample selection criteria, the number of samples collected were 86 auditors. Those data are analyzed using multiple linear regressions analysis. The result of this study shows that locus of control has a positive effect on dysfunctional audit behavior. It means that the higher the locus of control, the higher the probability of dysfunctional audit behavior. Auditors tend to perform dysfunctional audit behavior when they face pressure in doing their job. The pressure can come from time, superiors, supervisors, or audit managers which are external factors. Professional commitment, time budget pressure, client importance, turnover intention, locus of control moderated by religious control, and professional commitment moderated by religious control do not effect dysfunctional audit behavior. This study also showed that religious control does not moderate the relationship between locus of control and professional commitment with dysfunctional audit behavior.
Current Business Process Improvement in PT Vidio Dot Com Shella, Shella; Karmudiandri, Arwina; Handojo, Irwanto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 1 No. 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i1.1548

Abstract

Merdeka Belajar – Kampus Merdeka (MBKM) is a government program to improve student’s leadership skills, innovation, capacity, personality, and independence. In this era of globalization, competition becomes more challenging especially in the workplace. Therefore, students need to prepare themselves by participating this MBKM program. This MBKM program was held at PT Vidio Dot Com, a broadcasting company and number one OTT in Indonesia, as a business analyst. The primary work and responsibility a business analyst is improvement project. This project is used to improve current business process held and build neat documentation in all divisions at PT Vidio Dot Com. All MBKM activities are effective and efficient to be conducted. Students can to learn, apply, and obtain several achievements in attitude, knowledge, general skills and special skills. This MBKM program is very feasible to run by the government which students can maximize the time given to increase their abilities and achieve the goal set by the company. Even though there are several limitations and need to be improved, this program also contribute to company and society.
Co-Authors Abeputri , Audrie Alviandy, Timothy Carolus CHRISTINA, SILVY Djahsan, Indra Arifin Ghazi, Muhammad KARMUDIANDRI, ARWINA Prasetio, Febrina Viryani Shella, Shella