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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Akuntansi Kompetif Jurnal Informatika Ekonomi Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Bina Akuntansi Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Jurnal Informatika Ekonomi Bisnis
Darminto, Dwi Prastowo
Universitas Pancasila
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY Maharsa, Agustinus Guntur; Darminto, Dwi Prastowo; Merawati, Endang Etty
Jurnal Riset Akuntansi Vol 13 No 2 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i2.4622

Abstract

Abstract The time span between the issuance date of the audit report and the closing date of the financial year is called the audit delay. This study aims to examine the effect of good corporate governance represented by the board of commissioners and audit committee, leverage, auditor switching, profitability, on audit delay with company size as a moderating variable. This research was conducted at trade service and investment companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples was selected by purposive sampling method is 268 samples from 56 companies for five years. The type of data used is secondary data in the form of financial statements of trade service and investment companies. The data analysis technique used is Moderated Regression Analysis. The results showed that the board of commissioners and audit committee, leverage, profitability have an effect on audit delay, while auditor switching has no effect on audit delay. Company size moderates the effect of leverage and profitability on audit delay, but company size is unable to moderate the effect of auditor switching on audit delay. Keywords: good corporate governance, board of commissioners, audit committee, leverage, auditor switching, profitability, company size, audit delay
Pengaruh Integrated Reporting Terhadap Asimetri Informasi Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Pemenang Asia Sustainibility Report Award (ASRA) Fadila Kurniawati; Nurmala Ahmar; Dwi Prastowo Darminto
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.8836

Abstract

ABSTRACT            The purpose of this study were examine and analyze the effect of the presentation of elements of integrated reporting toward information asymmetry with earning quality as a moderation in the winners company 2018 of Asian sustainability award (ASRA) with 36 observations for the period 2017-2018. The method of data analysis in this study was Stuctural Equation Modeling (SEM) with Partial Least Square (PLS) approach using the WarpPLS 5.0 program. The results of this study are elements of integrated reporting of organizational governance, business models and future prospects directly influence information asymmetry. While the integrated reporting elements of the organization's description and external environment, organizational governance, business models, strategy and allocation, performance, and the basis for disclosing the elements affect the information asymmetry with earnings quality as a moderating factor. Earnings quality as a moderating variable also directly influences information asymmetry. The contribution of this study adds a reference for further research.
INTEGRATED REPORTING DISCLOSURE, BUSINESS COMPLEXITY AND FIRM VALUE Seful Komar; Nurmala Ahmar; Dwi Prastowo Darminto
JRAK Vol 12 No 1 (2020): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i1.2342

Abstract

This study empirically investigates the effect of disclosure elements of integrated reporting on firm value. Business complexity is used as a moderating variable in the effect of integrated reporting on firm value. A total of 189 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2015-2017 met the criteria using the purposive sampling method. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results showed that integrated reporting has significant effect on firm value. Business complexity moderates the relationship of disclosure integrated reporting to firm value. The better quality of information disclosure from element of integrated reporting increases investor confidence thereby increasing firm value.
Aktivitas Luar Negeri Dalam Memoderasi Determinan Penghindaran Pajak Nardi Gunawan; Dwi Prastowo Darminto
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.906 KB)

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh profitabilitas, financial distress dan good corporate governance terhadap penghindaran pajak dengan aktivitas luar negeri sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada selama periode 2016-2019 dengan populasi sebanyak 49 perusahaan. Metode analisis yang digunakan adalah SEM PLS dan diolah dengan menggunakan program WarpPls versi 6.0. Penghindaran pajak diukur dengan menggunakan tax shelter, profitabilitas diukur dengan menggunakan ROA dan ROE, financial distress diukur dengan menggunakan Metode Altman Z-Score dan good corporate governance diukur dengan menggunakan kualitas komite audit dan kualitas auditor eksternal. Untuk variabel moderasi aktivitas luar negeri diukur dengan menggunakan sales foreign ratio. Hasil penelitian ini menunjukkan bahwa profitabilitas dan financial distress tidak berpengaruh terhadap penghindaran pajak, sedangkan good corporate governance berpengaruh terhadap penghindaran pajak. Sementara itu, aktivitas luar negeri mampu memoderasi pengaruh good corporate governance terhadap penghindaran pajak, dan aktivitas luar negeri tidak mampu memoderasi pengaruh profitabilitas terhadap penghindaran pajak.
Determinan Transfer Pricing Dengan Debt Covenant Sebagai Pemoderasi Lukmanul Hakim; Tri Widyastuti; Dwi Prastowo Darminto; Darmansyah Darmansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5611

Abstract

This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate governance. The sample used in this study consisted of 33 manufacturing companies in 2017-2020 with purposive sampling method. The method used in this research is quantitative method with Moderated Regression Analysis data analysis technique. The results showed that the effective tax rate had no effect on transfer pricing, while tunneling incentives, exchange rates and good corporate governance had an effect on transfer pricing. Debt covenants can moderate the effect of tunneling incentives on transfer pricing, but debt covenants cannot moderate the effect of effective tax rates, exchange rates and good corporate governance on transfer pricing
The EVALUASI PENERAPAN SKEMA TAX AMNESTY JILID I PADA WAJIB PAJAK BADAN (STUDI KASUS PT. PANCURAN BENGAWAN MAS) Iswahyudi Iswahyudi; Dwi Prastowo Darminto
Jurnal Akuntansi Kompetif Vol 6 No 1 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1204

Abstract

Pemerintah memberikan fasilitas Tax Amnesty bagi wajib pajak sebagai penghapusan sanksi pajak, dengan tujuan utama meningkatkan pendapatan APBN. Penelitian ini bertujuan untuk mengetahui manfaat, pengaruh Tax Amnesty dan perlakuan akuntansi sesuai Tax Amnesty yang diterapkan oleh Wajib Pajak badan. Peneliti menggunakan metode deskriptif dan menggunakan dasar undang-undang perpajakan pasal 11 tahun 2016 alat analisis. Hasil penelitian menyimpulkan bahwa manfaat dan keuntungan Tax Amnesty bagi Wajib Pajak Badan adalah penghapusan sanksi administrasi, tidak dilakukan pemeriksaan pajak, dan penghapusan pajak penghasilan final. yaitu pajak bumi dan bangunan.
Struktur Modal dan Determinasi Keputusan Hedging pada Perusahaan Automotive and Allied Products Meza Rahmadini; Dwi Prastowo Darminto; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.507 KB) | DOI: 10.35838/jrap.2020.007.01.4

Abstract

ABSTRACT This study aims to determine the factors that influence hedging decisions with capital structure as a moderating variable in Manufacturing Companies engaged in the Automotive and Allied Product sector which are listed on the Indonesia Stock Exchange. The period used is 2014 - 2018. The design of this research is quantitative research using secondary data. The sample used in this study amounted to 40 companies. The sampling technique was determined using the purposive sampling method. The analytical method used in this study is the Logistic Regression Method using the Eviews10 program. Based on the results of the study, it shows that the Financial Distress and Liquidity variables influence the Hedging Decision while the Growth Opportunity does not affect the Hedging Decision. The results also showed that the Capital Structure as a moderating variable had no effect on the relationship between Financial Distress on Hedging Decisions but influenced the relationship between Growth Opportunity on Hedging Decisions and the relationship between Liquidity on Hedging Decisions. ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan hedging dengan struktur modal sebagai variabel moderasi pada Perusahaan Manufaktur yang bergerak pada sektor Automotive and Allied Product yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan adalah tahun 2014 – 2018. Desain penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Sampel yang digunakan dalam penelitian ini berjumlah 40 perusahaan. Teknik pengambilan sampel ditentukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah Metode Regresi Logistik dengan menggunakan program Eviews10. Berdasarkan hasil penelitian, menunjukkan bahwa variabel Financial Distress dan Liquidity berpengaruh terhadap Keputusan Hedging sedangkan Growth Opportunity tidak berpengaruh terhadap Keputusan Hedging. Hasil penelitian juga menunjukkan bahwa Struktur Modal sebagai variable moderasi tidak berpengaruh terhadap hubungan antara Financial Distress terhadap Keputusan Hedging namun berpengaruh terhadap hubungan antara Growth Opportunity terhadap Keputusan Hedging dan hubungan antara Liquidity terhadap Keputusan Hedging. JEL Classification: M40, L25
Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO Iswahyudi; Dwi Prastowo Darminto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.15

Abstract

ABSTRACT The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif. JEL Classification : M10, M41
MEDIASI GREEN ACCOUNTING PADA FINANCIAL PERFORMANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP FIRM VALUE Safinatunnayah, Zihan Ayu; Darminto, Dwi Prastowo; Lysandra, Shanti; Ahmar, Nurmala; Harnovinsah, Harnovinsah
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.648

Abstract

Studi ini bertujuan untuk menganalisis pengaruh financial performance dan environmental performance pada firm value dimediasi oleh green accounting. Sampel yang di gunakan dalam penelitian ini sebanyak 25 perusahaan sub sektor industri yang terdaftar di BEI periode 2020 – 2022. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan purposive sampling untuk data sekunder. Hasil penelitian menunjukan bahwa financial performance dan environmental performance berpengaruh terhadap green accounting, financial performance berpengaruh terhadap firm value, environmental performance dan green accounting tidak berpengaruh terhadap firm value, serta financial performance dan environmental performance tidak berpengaruh terhadap firm value dimediasi oleh green accounting. Biaya lingkungan hidup untuk menerapkan praktik green accounting terlalu kecil sehingga menimbulkan kurangnya loyalitas dari konsumen, hal tersebut akan mengurangi kepercayaan dari investor terhadap perusahaan, dan menyebabkan adanya penilaian buruk dari KLHK yang ditunjukan dengan rendahnya peringkat PROPER, hal tersebut akan menimbulkan keraguan dari investor terhadap perusahaan.
DETERMINAN KUALITAS LAPORAN KEUANGAN DENGAN SISTEM TEKNOLOGI INFORMASI SEBAGAI PEMODERASI (STUDI EMPIRIS PADA BADAN LAYANAN UMUM DI KEMENKES INDONESIA) Irma; Darminto, Dwi Prastowo; Darmansyah
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.52546

Abstract

The purpose of this research is to analyze the relationship between the variables of human resources competence, Internal Audit and organizational commitments as well as information technology systems as moderation in their influence on the quality of financial reporting at BLU Kemenkes Ministry hospital. The data collection technique uses non-probability sampling by distributing 136 questionnaires to financial compilers. Analysis method using Moderated Regression Analysis (MRA) with SPSS 25 application. The results of the research showed that the competence of SDM, internal audit affects the quality of financial statements, while the organization's commitment variables have no influence on financial reporting quality. Information technology systems have been shown to moderate the relationship between SDM competence and internal audit of the quality of financial statements
Co-Authors Adhiningrum, Anissa Indaranti Darmansyah DARMANSYAH . Djaddang, Syahril Djaddang, Syaril Edy Supriyadi Endang Etty Merawati, Endang Etty Fadila Kurniawati Harnovinsah Harnovinsah Irma Iswahyudi Iswahyudi Jaya, Ratna Indra JMV Mulyadi Kusuma, Muhammad Hadi Bima Lukmanul Hakim Lysandra, Shanti Maharsa, Agustinus Guntur Meza Rahmadini Muhammad Nugraha Mulyadi Mulyadi Nardi Gunawan Nurmala Ahmar Prastika, Fifyt Laily Very Qaedi, Razan Safinatunnayah, Zihan Ayu Saputra, Frasetyo Angga Seful Komar Solly Aryza Sulaksono, Anggi Suyanto Suyanto Tri Widyastuti