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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL ILMIAH KOHESI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Nusantara Mengabdi Ekobisman : Jurnal Ekonomi Bisnis Manajemen

Syam, Ardiansyah

Unika Atma Jaya, Jakarta

Author-ID : 1802442

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY Firanty, Ria; Syam, M Ardiansyah
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period  2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI kusumastuti, nuke; Mulyadi, JMV; Syam, M Ardiansyah
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.v13i2.4641

Penelitian bertujuan mengetahui dan menganalisis pengaruh likuiditas, profitabilitas, leverage, aktivitas, dan cash flow perusahaan terhadap financial distress dengan KarakterEksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai variabel moderasi pada cash flow di perusahaan manufaktur sub sektor farmasi di Bursa Efek Indonesia.Sampel yang digunakan penelitian ada 9 (sembilan) perusahaan manufaktur sektor farmasi yang listing di Bursa Efek Indonesia tahun 2015-2019. Teknik analisis menguji hipotesis denganModerating Regression Analysis melalui aplikasi SPSS, secara umum terdapat di laporan keuangan perusahaan, dengan metode Altman Z-Score diketahui pengaruh financial distressmelalui rasio-rasio keuangan dan faktor eksternal karakter eksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai moderasi pada cash flow. Hasil penelitianmenunjukkan bahwa likuiditas berpengaruh searah terhadap financial distress, dan profitabilitas (ROA), leverage (DAR), aktivitas (TATO), cash flow ratio tidak berpengaruh terhadap financialdistress. Sedangkan karakter eksekutif pada corporate risk berpengaruh tidak searah memoderasi cash flow terhadap financial distress, sehingga pengambilan keputusan eksekutifbersifat risk averse pada perusahaan manufaktur sub sektor farmasi di BEI.

PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW Marciano, Benny; Syam, Ardiansyah; Suyanto, Suyanto; Ahmar, Nurmala; Gayatri, Maria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Fraud is any action taken illegally for personal gain. Good Corporate Governanceis a set of rules related to the company's control process implementation whichinvolving all stakeholders to ensure the company's performance in achieving theorganization's vision and mission. This study aims to determine the effect of theimplementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literaturesearches were carried out on various electronic databases such as Google Scholar,Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springerby entering keywords, namely "Good Corporate Governance", "Good Governance","Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of theliterature review show that the application of Good Corporate Governance is ableto prevent fraud through the implementation of the principles of Good CorporateGovernance, namely transparency, accountability, responsibility, independence,and fairness. The implementation of good corporate governance can increaseinvestor confidence in making investments. The implementation of Good CorporateGovernance can be a control in controlling the company's performance in achievingtargets and preventing stakeholder losses. The consistent implementation of GoodCorporate Governance can improve employee performance effectively andefficiently as well as generate sustainable economic value and have a positive impacton shareholders and society.

Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur Benny Marciano; Ardiansyah Syam; Suyanto Suyanto; Nurmala Ahmar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p313-324

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.

Mediasi Dan Moderasi Determinan Kecurangan Laporan Keuangan Dengan Intellectual Capital Dan Manajemen Laba Achmad Ridwan; Syahril Djaddang; Ardiansyah Syam
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.5893

Financial reports are an important component for investors, but fraudulent financial statements can mislead investors in decision making. The purpose of this research is to obtain empirical evidence in a fraud pentagon consisting of Pressure and Opportunity to detect fraudulent financial stataments indicated by using the Beneish M Score. The sample of this research consists of 54 companies in 2015-2017 with 20 companies doing fraud. The analysis technique used is Partial Least Square. The results and conclusions showed that pressure (at proxy financial stability and ROA) has significant effect to fraudulent financial statement while opportunity (at proxy ineffective monitoring) don’t have significant effect. Meanwhile, pressure and opportunity was when the moderated with earning management and mediated with intellectual capital has significant effect to fraudulent financial statement at Infrastructure and Utility Companies listed BEI in Indonesia.

ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS FINANCIAL REPORTING TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI YAHYA .; DARMANSYAH .; M. ARDIANSYAH SYAM
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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

This study aims to examine empirical evidence related to the analysis of the relationship between corporate socialresponsibility and financial reporting aggressiveness against tax aggressiveness with good corporate governance as amoderating variable during the 2014-2018 period in various industrial sectors and consumer goods industries listed inIndonesia Stock Exchange. The sampling method used in this study was purposive sampling with a sample size of 51companies. The data analyzed in this study consisted of annual reports and financial statements of company. The analysistechnique used is descriptive analysis and statistical analysis with the SPSS program version 24. The result reveal thatcorporate social responsibility is proven to have an influence on tax aggressiveness, financial reporting aggressiveness hasno influence on tax aggressiveness, good corporate governance proxied by independent commissioners and auditcommittees has no negative influence on tax aggressiveness, corporate social responsibility strengthened by independentcommissioners and committees. audit does not have a negative influence on tax aggressiveness, financial reportingaggressiveness which is strengthened by independent commissioners and audit committee does not have a negativeinfluence on tax aggressiveness.

The Role of the Audit Committee on Determinants Financial Distress with Zmijewski Model Erik Hermawan; Nurmala Ahmar; M. Ardiansyah Syam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3598

This study is a quantitative study that aims to determine, analyze, prove, and test the company's health status on the effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on financial distress with the Audit Committee as a Moderating Variable. The analysis in this study uses the Zmijewski model. Where the Zmijewski (1984) model uses ratio analysis that measures the performance, leverage, and liquidity of a company for its prediction model. The data used in this study is secondary data originating from the annual reports of state-owned companies listed on the IDX (Indonesian Stock Exchange) for the 2014-2018 period. The results of this study indicate that the effect of the audit committee in moderating return on assets on financial distress is significant. Furthermore, the results of this study debt to equity ratio have a significant effect on financial distress. Meanwhile, the current ratio and return on assets have no significant effect on financial distress. The audit committee does not moderate the effect of the current ratio and debt to equity ratio on financial distress.

The Effect of Human Resources Competence, Application of Local Government Accounting Systems, and Internal Control Systems on the Quality of Local Government Financial Reports Ali Imransyah; M. Ardiansyah Syam; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4626

This research was conducted to determine the factors that effect the quality of local government financial reports. The factors were "the effect of human resources competence, the application of the regional government accounting system, and the internal control systems on the quality of theWest Bandung district government financial report with the utilization of accounting information technology as moderation variable". The population in this research are employees of the regional work unit (SKPD) in West Bandung district. The saturation sampling technique used in this study was 63 SKPD staff. The data collection in this study used a questionnaire. Data were processed using multiple linear regression analysis. The results of hypothesis testing is the human absorption compentcy, the application of government accounting systems, utilization information technology, and internal control systems partially has a positive effect on the quality of the financial statements of the Government ofWest Bandung district.

FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY Ria Firanty; M Ardiansyah Syam
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period 2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.

Co-Authors Achmad Ridwan Agustinus Miranda Wijaya Ali Imransyah Arditha Zakiyah Azahroh Ateniyanti Bayu Retno Benny Marciano Benny Marciano Burahman, Habi DARMANSYAH . Derriawan Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Djaddang, Syahril Endang Ety M Erik Hermawan Ety M, Endang Fachrudin Salim Fahruddin Salim Fahruddin Salim Fajar Kurniawan Findita Gayatri, Maria Habibie Habibie Harnovinsah Harnovinsah Indriyani, Sari Irdam Adha JMV Mulyadi JMV. Mulyadi Khalida Utami kusumastuti, nuke Lita Darmayuni Lysandra, Shanti Marciano, Benny Maria Goreti Goo, Katharina Miranda, Agustinus Mombang Sihite Muhammad Nor Prayoga Muhammad Nugraha Nana Nawasiah Ningsih, Santy Rahayu Nungki P Nunky P Nurina Prawinin Tyas Nurmala Ahmar Oktaviani , Silvi Malvina Pius Nailiu Ramdani, Ahmad Ria Firanty Ria Firanty, Ria Riskarini, Dian Sailendra S Sailendra Sailendra Salim, Fahruddin Salma Atikah Sari, Lola Fitria Shanti Lysandra Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djaddang Djaddang Syamsul Bahri Tri Astuti Utami, Fadhilah Widarto Rachbini YAHYA . Yudhi Prasetiyo Zulkifli

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