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All Journal Riset Akuntansi dan Keuangan Indonesia SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Abdi Psikonomi Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies
Muhammad Abdul Aris
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Determinants of Audit in Manufacturing Companies Listed on the Indonesia Stock Exchange During 2020 - 2023 Fauzi, Ilham Rizky; Aris, Muhammad Abdul
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1540

Abstract

The purpose of this study was to examine the impact of audit tenure, audit fees, client firm size, and public accounting firm (PAF) reputation on audit quality in manufacturing businesses that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. regression and secondary data from annual financial reports acquired through documentation procedures, this study took a quantitative approach. Purposive sampling was used to choose the sample, which included 156 manufacturing businesses. The findings showed that audit quality was significantly positively impacted by PAF reputation and audit fees, but not by audit tenure or firm size. The model was able to explain 57.2% of the variation in Audit Quality, according to the Nagelkerke R Square value of 0.572. These findings affirm that the professional reputation of auditors plays a vital role in enhancing audit outcomes. The study’s limitation lies in the scope of variables analyzed, encouraging future research to include factors such as auditor competence and internal control systems. By bolstering empirical evidence regarding the significance of auditor reputation in the Indonesian capital market, this study adds unique value.
The Implementation of Balanced Scorecard in Optimizing Company Performance Through Four Main Perspectives Suwandi, Disvita Gladis; Aris, Muhammad Abdul
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1541

Abstract

The purpose of this study is to investigate how the four primary perspectives of the Balanced Scorecard financial, customer, internal business process, and learning and growth affect the performance of manufacturing companies in the transportation subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Utilizing secondary data from corporate annual reports, a quantitative research methodology was applied. Net Profit Margin, Sales Growth, Operating Profit, and Net Income per Employee were the independent variables, while Return on Assets (ROA) was used to measure the dependent variable, or corporate performance. To evaluate the hypotheses, multiple linear regression analysis was employed. The findings show that ROA is significantly positively impacted by Net Profit Margin and Net Income per Employee, whereas Sales Growth and Operating Profit do not show a significant impact, 92.5% of the variation in business performance can be explained by the model. These findings suggest that profitability and employee productivity are crucial drivers of financial performance. The study contributes to the literature by demonstrating the strategic relevance of the Balanced Scorecard framework in the transportation manufacturing sector and recommends expanding future research with broader variables and sectoral comparisons.
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure? Ulynnuha, Ovi Itsnaini; Millati, Nabila Fida; Mujiyati; Aris, Muhammad Abdul; A'zizah, Laila Oshiana Fitria
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13146

Abstract

This study aims to examine the effect of tax planning, board of commissioners size, and independent commissioners on tax disclosure among manufacturing firms in Indonesia. The research employed a quantitative approach using panel data regression with 38 firm-year observations from 19 listed companies that recently listed their IPOs since the period 2022–2023. The analysis was conducted by estimating the Common Effect, Fixed Effect, and Random Effect models, followed by specification tests such as Chow and Hausman. The Random Effect Model was identified as the most appropriate model. The empirical results indicate that tax planning has a positive effect on tax disclosure at the 10% significance level, while the size of the board of commissioners has a positive and significant impact at the 5% level. In contrast, the presence of independent commissioners does not show a significant influence. These findings highlight the importance of board size and tax strategies in improving corporate transparency, while also suggesting that the effectiveness of independent commissioners requires further attention in the Indonesian context.  
Earnings Quality: Good Corporate Governance, Investment Opportunity Set, Profit Growth, Liquidity, Leverage, And Size Mukti, Eko Prasetyo; Aris, Muhammad Abdul
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, investment opportunity set, pertumbuhan laba, likuiditas, leverage, dan ukuran perusahaan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2017-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel dalam penelitian ini berjumlah 129 perusahaan. Metode analisis data yang digunakan pada penelitian ini menggunakan analisis regresi linier berganda dengan SPSS versi 21 untuk pengolahan data. Hasil penelitian ini menunjukkan bahwa variabel good corporate governance, pertumbuhan laba, dan leverage berpengaruh terhadap kualitas laba. Sedangkan variabel investment opportunity set, likuiditas, dan ukuran perusahaan tidak berpengaruh terhadap kualitas laba.
Peningkatan Kualitas Administrasi Sekolah Muhammadiyah Melalui Sistem Informasi Akuntansi Pendidikan Dasar dan Menengah Zulfikar; Banu Witono; Muhammad Abdul Aris; Nursiam; Mujiyati; Andy Dwi Bayu Bawono; Ovi Itsnaini Ulynnuha
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.2202

Abstract

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan dan wawasan bagi tenaga kependidikan dalam pengelolaan administrasi keuangan sekolah di lingkungan Amal Usaha Muhammadiyah (AUM) binaan. Kegiatan ini diikuti oleh pengelola administrasi keuangan sekolah yang terdiri dari 52 satuan pendidikan setingkat SD, 13 satuan pendidikan stingkat SMP dan 8 satuan pendidikan tingkat SMA. Kegiatan pengabdian pada masyarakat ini menggunakan sistem informasi akuntansi pendidikan dasar dan menengah (SIADIKDASMEN) yang dikembangkan oleh Lembaga Pembinaan dan Pengawas Keuangan Pimpinan Pusat Muhammadiyah. Hasil kegiatan ini menunjukkan bahwa pengetahuan dan wawasan peserta terkait penggunaan Siadikdasmen merupakan hal baru dalam tatakelola administrasi keuangan sekolah. Namun demikian proses penyampaian materi sistem oleh narasumber berjalan lancar, seluruh peserta tidak mengalami hambatan yang serius. Hal ini membuktikan bahwa sistem tersebut dapat dipraktikan oleh sebagian besar peserta. Kegiatan ini menghasilkan dokumen kerja sama untuk tindak lanjut pendampingan antara program studi Akuntansi FEB UMS dan majelis DIKDASMEN PDM kabupaten Sukoharjo..
Effect Of Profitability, Liquidity, Share Ownership Structure, Leverage, and Capital Intensity on Tax Aggressiveness (Empirical Study of Mining Companies Listed on the IDX in 2016-2020): Pengaruh Profitabilitas, Likuiditas, Struktur Kepemilikan Saham, Leverage, dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bei Tahun 2016-2020) Annastasari, Meutia Salma; Aris, Muhammad Abdul
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.176

Abstract

This study aims to analyze the effect of profitability, liquidity, share ownership structure, leverage, and capital intensity on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2016-2020. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. The research sampling method used purposive sampling and obtained as many as 15 mining companies that met the criteria with a total of 75 data samples. Because there are 7 sample data that have outliers, the number of samples in this study is 68 data. The data analysis method used is multiple linear regression analysis with the help of SPSS 26 application. The results of this study indicate that partially profitability and capital intensity variables have a significant effect on tax aggressiveness, while liquidity, share ownership structure, and leverage variables have no significant effect on tax aggressiveness. Simultaneously the variables of profitability, liquidity, share ownership structure, leverage, and capital intesnity have a significant effect on tax aggressiveness.
The Influence of Profitability, Company Size, Operational Complexity, and Leverage on Timeliness of Financial Report Submission (Empirical Study on Manufacturing Companies in Consumption Industry Sector Listed on the Indonesia Stock Exchange in 2018-2020): Pengaruh Profitabilitas, Ukuran Perusahaan,Kompleksitas Operasi, dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun Kusumadewi, Sinta Ayu; Aris, Muhammad Abdul
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.178

Abstract

The purpose of this study was to examine the effect of profitability, firm size, operating complexity and leverage on the timeliness of financial statement submission. This study uses a purposive sampling method, in manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange in 2018-2020. This study uses multiple linear regression with the analytical techniques used are classical assumption test, model feasibility test and hypothesis testing (t test). The results of this study indicate that the firm size variable has a positive effect on the timeliness of financial statement submission, while the profitability, operating complexity and leverage variables have a negative effect on the timeliness of financial statement submission.
Pengaruh Pengalaman, Komitmen Profesi, Locus of Control dan Independensi Terhadap Perilaku Auditor dalam Situasi Konflik Audit Amanda Intan Puspitasari; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.5758

Abstract

This study aims to determine the influence of experience, professional commitment, locus of control and independence on the behavior of auditors in audit conflict situations . This study includes quantitative research with primary data types. Source data obtained from the filling of questionnaires. The population in this study are auditors who work at the public accounting firm (KAP) in Yogyakarta and Surakarta. Sampling technique performed in the study is to use convenience sampling, and the final result obtained a sample of 49 respondents. The results of the study can be concluded that the auditor's experience, professional commitment, and independence does not affect the behavior of auditors in audit conflict situations, while the locus of control affects the behavior of auditors in audit conflict situations.
Pengaruh Fraud Hexagon Theory Terhadap Fraudulent Financial Statement: Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Risa Putri Wahyu Wulansari; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.5766

Abstract

This study aims to analyze the effect of fraud hexagon theory on fraudulent financial statements. This study includes quantitative research. The population used is all state-owned companies listed on the Indonesia Stock Exchange for the period 2020-2023 which has a total of 27 companies. The sampling technique used in this study is saturated sampling technique. This study used a type of secondary data. The results can be concluded that stimulus, capability, collusion, rationalization does not affect the fraudulent financial statement, While opportunity and ego have an effect on fraudulent financial statement
Determinan Financial Distress pada Masa Kompensasi Kerugian Fiskal Novita Wardani; Muhammad Abdul Aris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7442

Abstract

This research aims to analyze the Determinants of Financial Distress during the Fiscal Loss Compensation Period (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period). This research uses secondary data obtained from the company's annual financial reports. The sampling technique used in this research was purposive sampling. A total of 36 companies have met the criteria as observation units. The analytical methods used include descriptive statistics and multiple linear regression. The results of this research indicate that the variables Profitability, Liquidity and Operating Cash Flow have an influence on Financial Distress. Meanwhile, the Leverage variable has no influence on Financial Distress.
Co-Authors Alvinia Nabila Amanda Intan Puspitasari Ananda Paravitasari Andy Dwi Bayu Bawono Annastasari, Meutia Salma Arlinda Wijayanti Azzam Dzulhi Abdul Hakim Banu Witono Dewita Puspawati Divaka Sukma Krismika Eko Prasetyo Mukti Fajar Apriyustiono Fauzan . Fauzi, Ilham Rizky Fetika Kurniawati Heppy Purbasari Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusumadewi, Sinta Ayu Laila Oshiana Fitria A’zizah Lathifa Astri Maryunianti Lilis Puspasari Millati, Nabila Fida Mohammed Faishal Kusumoaji Mujiyati Mujiyati Mujiyati Mukti, Eko Prasetyo Nabila, Alvinia Naela Cahaya Putri Nanik Septiana Novita Wardani Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Pretty Prycellia Herlambang Putri, Agni Nurhaslita Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari Safira Biru Hawa Safira Biru Hawa Shafira Selena Orlin Shodik Nur Hidayat Suwandi, Disvita Gladis Syah, Abhirama Alam Syahrina Noormala Dewi, Syahrina Noormala Wicaksana, Dimas Widyawati, Ninis Wijayanti, Arlinda Yuanita Retno Utari Zaen, Muhammad Afrizal Zahidah, Dipta Aqila Zulanar Hasna Zulfikar