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The DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN TATA KELOLA PERUSAHAAN YANG BAIK SEBAGAI VARIABEL MODERASI Sulaksono, Anggi; Darminto, Dwi Prastowo; Ahmar, Nurmala
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.v10i3.52892

The purpose of this study is to analyze the effect of Determinants of Disclosure of Sustainability Reports as measured by Financial Performance and Company Characteristics with the Board of Commissioners as a Moderating Variable. The population used in this study are all non-financial companies listed on the SRIKEHATI Index for the 2019-2022 period. The data used is secondary data for 19 companies obtained from the Company's website and the Indonesian Stock Exchange's website. Methods of data analysis using descriptive analysis and analysis with the SEM-PLS (Structural Equation Modelling - Partial Least Square) method. The results of this study indicate that the ownership variable has an effect on the disclosure of sustainability reports and the variables of profitability, liquidity, company size, company age have no effect on the disclosure of sustainability reports. The role of the Board of Commissioners is proven to moderate the influence of the Profitability variable on the disclosure of sustainability reports.

Determinan audit delay dimoderasi reputasi Kantor Akuntan Publik Jaya, Ratna Indra; Darminto, Dwi Prastowo; Rachbini, Widarto; Darmansyah, Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i1.3646

Issuers' obligations contained in the Indonesia Stock Exchange in submitting audited financial reports must be in accordance with the time determined by the OJK institution. Companies that are not in trouble should submit financial statements that have been audited by an external audit in a timely manner, with no difference in time either at the date of the financial statements or the date of the audit opinion. This study aims to analyze the effects of the factors of the audit delay, namely firm size, audit committee, and the value of profitability on audit delay by moderating the reputation of the Public Accounting Firm (KAP). The secondary data used in this study are companies manufacturing the food and beverage sector from the Indonesia Stock Exchange (IDX) website and company websites from 2018 to 2020. The results of research on the audit committee and company size have an effect on audit delay, the reputation of the Public Accounting Firm does not moderate the audit committee and firm size on audit delay, profitability has no effect on audit delay, the reputation of the Public Accounting Firm does not create a moderation of profitability on audit delay.

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

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

Determinan Kebijakan Dividen dengan Pandemi Covid-19 Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Periode 2017-2022 Qaedi, Razan; Darmansyah; Darminto, Dwi Prastowo
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.995

This research aimed to examine the effect of managerial ownership, institutional ownership, profitability, covid-19 pandemic which moderates of managerial ownership and profitability on the dividend policy with company size as a control variable. The research sample used manufacturing companies which are listed Indonesia Stock Exchange (IDX) in 2017-2022 periods. The sample collection technique has been done by using purposive sampling method with several criteria determined by the researcher. Based on those criteria, it took 55 companies with 330 reseacrh data. The analysis method of this research used panel data regression analysis with the best model is common effect model (CEM) with Eviews version 12 software. The result of the research showed that managerial ownership have no effect on the dividend policy, institutional ownership had effect on the dividend policy, profitability had effect on the dividen policy, covid-19 is unable to modetare the relationship of managerial ownership on the dividend policy and covid-19 is unable to modetare the relationship of profitability (ROE) on the dividend policy.

Determinan Kebijakan Dividen dengan Pandemi Covid-19 Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Periode 2017-2022 Qaedi, Razan; Darmansyah; Darminto, Dwi Prastowo
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.995

This research aimed to examine the effect of managerial ownership, institutional ownership, profitability, covid-19 pandemic which moderates of managerial ownership and profitability on the dividend policy with company size as a control variable. The research sample used manufacturing companies which are listed Indonesia Stock Exchange (IDX) in 2017-2022 periods. The sample collection technique has been done by using purposive sampling method with several criteria determined by the researcher. Based on those criteria, it took 55 companies with 330 reseacrh data. The analysis method of this research used panel data regression analysis with the best model is common effect model (CEM) with Eviews version 12 software. The result of the research showed that managerial ownership have no effect on the dividend policy, institutional ownership had effect on the dividend policy, profitability had effect on the dividen policy, covid-19 is unable to modetare the relationship of managerial ownership on the dividend policy and covid-19 is unable to modetare the relationship of profitability (ROE) on the dividend policy.

Pendekatan Sistematik Literature Review: Kinerja Keuangan, Pertumbuhan Penjualan, dan Financial Distress Adhiningrum, Anissa Indaranti; Djaddang, Syahril; Darminto, Dwi Prastowo
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 11 No. 1 (2025): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v11i1.6866

Kondisi financial distress yang tidak segera ditangani akan menimbulkan terjadinya kebangkrutan. Suatu perusahaan dianggap pailit apabila pendapatan yang diperoleh terus-menerus lebih kecil dari jumlah biaya yang harus dikeluarkan (dalam jangka panjang). Menghindari risiko terjadinya kesulitan keuangan (financial distress) yang berpotensi menimbulkan kebangkrutan, perlu diidentifikasikan dan dianalisis faktor-faktor pemicunya agar perusahaan dapat melakukan pengelolaan dan mitigasi risiko untuk meningkatkan daya saing dan keberlanjutan usaha. Pendekatan sistematik literature review: kinerja keuangan, pertumbuhan penjualan, dan financial distress adalah artikel ilmiah studi pustaka dalam ruang lingkup akuntansi keuangan. Tujuan penelitian membangun hipotesis pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Objek riset pada pustaka online, Google Scholar, Mendeley dan media online akademik lainnya. Metode penulisan artikel Literature Review adalah dengan metode Kajian Pustaka (library research) dan Systematic Literature Review (SLR), di analisis secara kualitatif, bersumber dari aplikasi online Google Scholar, Mendeley dan aplikasi akademik online lainnya. Hasil penelitian menunjukan bahwa: 1) kinerja keuangan berpengaruh terhadap financial distress; dan 2) pertumbuhan penjualan berpengaruh terhadap financial distress. Sehingga, kinerja keuangan berpengaruh terhadap financial distress; dan pertumbuhan penjualan berpengaruh terhadap financial distress.

Pengaruh Pengungkapan Enterprise Risk Management, Size Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Pemoderasi: (Studi Empiris Terhadap Laporan Keuangan Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2015-2020) Prastika, Fifyt Laily Very; Mulyadi, JMV; Darminto, Dwi Prastowo
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.299

Penelitian ini bertujuan untuk mengetahui pengaruh Enterprise Risk Management, size dan profitabilitas sebagai variabel independen terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi dan kebijakan hutang sebagai variabel kontrol. Populasi dalam penelitian ini berjumlah 65 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2020. Penentuan sampel penelitian menggunakan metode purposive sampling dan diperoleh sampel sebanyak 28 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Enterprise Risk Management dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0,081 dan 0,001. Secara parsial variabel profitabilitas dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0,011 dan 0,862. Sedangkan kebijakan dividen sebagai moderator memperlemah variabel Enterprise Risk Management, size dan profitabilitas terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0.889, 0.698 dan 0.170

Determinansi Audit Delay Dimoderasi Oleh Reputasi Kantor Akuntan Publik Pada Perusahaan Food And Beverage Periode 2014-2018 Kusuma, Muhammad Hadi Bima; Darminto, Dwi Prastowo; Supriyadi, Edy
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.301

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Analisis Efisiensi Perbankan Indonesia dengan Data Envelopment Analysis Nugraha, Muhammad; Mulyadi, Mulyadi; Darminto, Dwi Prastowo; Djaddang, Syahril
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Penelitian ini untuk menganalisis efisiensi, penyebab tidak efisien, dan potential improvement yang dapat dilakukan dan determinasi efisiennya di jaringan Kantor Cabang Bank BSI Region V Jakarta 2 dengan metode DEA production approach dan profit approach. Metode penelitian menggunakan metode kuantitatif, untuk analisis efisiensi dengan Data Envelopment Analysis (DEA) yang diukur menggunakan program DEAP dan uji beda dan regresi panel yang diukur menggunakan program Eviews dan untuk penyebab tidak efisien menggunakan analisis slack. Hasil penelitian menunjukkan hipotesis 1, metode DEA dengan production approach diterima dan hipotesis 2, metode DEA dengan profit approach diterima. Penyebab tidak efisien kantor Bank BSI antara lain sebagian besar sumber daya yang digunakan masih belum dapat menghasilkan laba bersih yang maksimal, boros dalam penggunaan barang dan jasa, biaya tenaga kerja, biaya depresiasi, biaya pendidikan dan pelatihan, biaya pemeliharaan dan perbaikan dan biaya sewa. Potential improvement yang dapat dilakukan yaitu dengan meningkatkan eksekusi pertumbuhan Dana Pihak Ketiga dan penyaluran pembiayaan dan strategi switching transaction ke digital.

Online Profitability Exposure, Firm Value, Along With Monitoring Of The Environment Saputra, Frasetyo Angga; Darminto, Dwi Prastowo; Djaddang, Syaril
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 4 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i4.1005

The overall market value of all the issued shares of the firm is its enterprise value. Incredibly, one amount of financiers have the cash for reimbursement to purchase all or a portion of the firm, and it is based on a book worth to a business's assets and liabilities. Enterprise worth may be calculated using a variety of methods, and the approach you use will often count on the particulars of your business and the assessment's goal. With sustainability reporting serving as a mediator factor, Its goal aims to ascertain how Internet financial performance and sustainability reporting impact corporate value. 33 businesses operating in the mining and industrial sectors between 2020 and 2022 make up the study's sample. The financial and sustainability reports of such firms provided the data for our investigation. The results demonstrate sustainability regarding monetary results in terms of the Internet.

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